Ireland guide
When to pay Irish capital gains tax on a property sale
Irish capital gains tax is paid before the return is filed. For a sale completing between 1 January and 30 November, the tax is due by 15 December of the same year. For a sale in December, it is due by 31 January of the following year. The return, on Form CG1 or Form 11, is due separately by 31 October of the year after the sale.
| Sale 1 January to 30 November | Pay by 15 December, same year |
| Sale in December | Pay by 31 January, next year |
| Return deadline | 31 October, year after the sale |
| Return forms | Form CG1, or Form 11 |
| Rate | 33% |
Why is the payment due before the return?
Ireland separates payment from filing. The tax on a gain must be paid within the same tax year for most sales, but the return that reports it is not due until 31 October of the following year. This catches people out, because the money is due long before any form is filed.
A sale in, for example, March 2026 must be paid for by 15 December 2026, but is reported on a return due 31 October 2027.
What counts as the date of disposal?
For a normal sale the date of disposal is the date of the binding contract, not the date the money is received or the deeds are transferred. A contract signed in November with completion in January still falls in the earlier period for payment purposes.
What if no tax is due?
Where the gain is fully covered by Principal Private Residence relief or falls within the personal exemption, no payment arises. A return may still be required, particularly where relief is being claimed, so the exemption should be recorded rather than simply assumed.
What happens if the deadline is missed?
Interest runs on late capital gains tax from the due date, and a surcharge can apply to a late return. Because the payment date falls before the filing date, it is possible to be late with the money while believing the return deadline is still months away.
A sale in March and a sale in December compared
| Contract signed 20 March 2026 | Pay by 15 December 2026 |
| Return for that sale | Due 31 October 2027 |
| Contract signed 10 December 2026 | Pay by 31 January 2027 |
| Return for that sale | Due 31 October 2027 |
Both sales fall in the same tax year and are reported on the same return, but the payment dates are six weeks apart.
Try your own figures in the Ireland capital gains tax on property calculator.
Common questions
When do I pay capital gains tax in Ireland?
By 15 December of the same year if the sale contract was signed between 1 January and 30 November. By 31 January of the following year if the contract was signed in December.
When is the CGT return due?
By 31 October of the year after the sale, on Form CG1 if you do not otherwise file an income tax return, or on Form 11 if you do.
Is the date of sale the contract date or the closing date?
The contract date. A binding contract fixes the date of disposal even if completion and payment happen later.
Do I need to file if the gain is exempt?
A return is often still required so that the relief is claimed and recorded, even where no tax is payable. Confirm your position with Revenue or an adviser.
This is an estimate for general information only, not tax, legal or financial advice. Tax rules are complex and depend on your circumstances, and figures may not reflect the latest changes. Confirm your position with Revenue (revenue.ie) or a qualified tax adviser before acting. The terms of use set out the limits of this estimate and of our liability.
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