When is Capital Gains Tax (CGT) due, and do I still need to file a return if no tax is owed?

Yes, you must file a tax return if you dispose of an asset—even if no CGT is due.

CGT Payment Deadlines

Your payment deadline depends on when the asset was sold (disposed of):

• Sold between 1 January – 30 November: Pay CGT by 15 December of the same year.
• Sold between 1 December – 31 December: Pay CGT by 31 January of the following year.

Payment must be made before filing your tax return to avoid interest or penalties.

Do I Need to File a Return?

Yes. If you sold or disposed of a chargeable asset, you must file a tax return—even if no CGT is owed.

• Filing Deadline: Submit your return by 31 October of the year after the disposal (or later if you file online via ROS).
• What to Include:
  • Sale price
  • Purchase price
  • Associated costs (e.g. legal or auctioneer fees)
  • Any reliefs or exemptions (e.g. annual exemption of €1,270)

Even if your gain is fully exempt or offset by losses, filing is still required to stay compliant.

FastTax.ie helps you to easily calculate any CGT owed and to include your CGT details on your Form 11 to stay compliant.