Quick answer
- For disposals from 1 January to 30 November 2026, CGT is due by 15 December 2026.
- For December 2026 disposals, CGT is due by 31 January 2027.
- The 2026 CGT return is due by 31 October 2027, subject to any Revenue ROS extension that applies.
- A return can still be required where reliefs or losses reduce the tax to nil.
On this page
2026 crypto CGT dates at a glance
| Disposal period | CGT payment deadline | Return deadline |
|---|---|---|
| 1 January to 30 November 2026 | 15 December 2026 | 31 October 2027 |
| 1 December to 31 December 2026 | 31 January 2027 | 31 October 2027 |
Payment and filing are separate obligations. Paying the estimated CGT by the payment date does not file the return. Filing the return the following year does not make a late payment timely. Revenue may announce an annual ROS pay-and-file extension for qualifying online filers; use the published extension only where its conditions apply.
Deadline snapshot
Normal CGT payment date for gains from 1 January to 30 November.
Normal payment date for gains made during December.
Normal filing deadline for the CGT return after the tax year.
Simple filing workflow
- Separate disposal periods Split Jan–Nov disposals from December disposals before checking payment dates.
- Calculate gains and losses Use euro values, allowable costs, fees, losses, and the annual exemption.
- Pay first, file later Payment and filing are separate steps, so do not wait for the annual return deadline to pay.
Example: two disposals in different payment periods
Suppose an investor makes a taxable crypto gain in October 2026 and another in December 2026. The CGT attributable to the January-November period is paid by 15 December 2026. The December-period amount is paid by 31 January 2027. Both disposals are then included in the 2026 CGT return due by 31 October 2027.
Do not wait until October 2027 to first reconstruct the transactions. The first payment date can arrive only days after the end of the January-November period, so records and calculations should be maintained throughout the year.
Registering and paying CGT through Revenue
CGT can be registered through Revenue myAccount or ROS. After registration, use the CGT payment facility for the relevant payment period and year. The bank reference or payment receipt should be kept with the computation.
- Reconcile all disposals and allowable losses up to the period end.
- Calculate euro gains disposal by disposal.
- Apply eligible losses and the annual exemption in the correct order.
- Register for CGT if the tax head is not available.
- Pay the amount for the correct period and save confirmation.
- Complete the annual return by the later filing deadline.
Which CGT return form should you use?
| Taxpayer route | Typical return |
|---|---|
| PAYE taxpayer who is not otherwise required to file an annual return | Form CG1, or the online Form 12 route where available and appropriate |
| Self-employed person or individual required to self-assess | Form 11 through ROS |
| Company | CT1 |
| Trust or estate | Form 1 |
The form should include the relevant disposals, proceeds, gains, losses, reliefs, taxable amount, rate and tax paid. Use the form and Revenue instructions current for the return year.
When no CGT is payable
A return may still be required when the transaction produced a gain but the liability was reduced to nil by the annual exemption, a relief or allowable losses. Filing can also establish the record of a loss you intend to carry forward. Do not assume “no payment” automatically means “no return”.
Buying and holding without a disposal is different from making a disposal whose gain is covered by a relief or loss. Keep acquisition records even in a year with no disposal because they will support a future return.
Late payment, corrections and professional help
Late CGT payment can attract interest, and late returns can attract penalties. If records are incomplete, pay and file using a supportable calculation rather than ignoring the deadline, then use Revenue’s correction process where necessary. Do not invent euro valuations or cost figures.
Consider an adviser where there are large gains, many wallets, prior-year omissions, trading-status questions, connected-party transfers, business activity, DeFi, derivatives, lost access or overseas tax issues.
Frequently asked questions
When is crypto CGT due for a sale in October 2026?
The CGT payment deadline for January-November 2026 disposals is 15 December 2026.
When is crypto CGT due for a sale in December 2026?
The payment deadline for December 2026 disposals is 31 January 2027.
When do I file the 2026 CGT return?
The standard return deadline is 31 October 2027, subject to any applicable Revenue ROS extension.
Does paying CGT file my return?
No. Payment and filing are separate actions.
Do I file if losses reduce the tax to zero?
A return may still be required and is important where losses or reliefs are being claimed.
Can a PAYE worker use Form CG1?
Yes. Revenue identifies Form CG1 as a route for an individual who is not otherwise required to make an annual tax return; the online Form 12 route may also be available.
Does a self-employed person use CG1?
A self-assessed individual normally reports gains through Form 11 rather than treating CG1 as a separate substitute.
What if I missed an earlier crypto return?
Reconstruct the records, calculate the position and contact Revenue or a tax adviser about correction and payment rather than waiting for another deadline.
Sources & references
Related calculators
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