- CGT is paid before the return: by 15 December for disposals from 1 January to 30 November, and by 31 January of the next year for December disposals.
- The return is due by 31 October of the year after the disposal, even if no tax is due. If you pay and file through ROS, the 2025 return is due by 18 November 2026.
- Self-employed people use Form 11. PAYE employees use the paper Form 12 or Form CG1: CGT cannot be reported on the online Form 12.
- Crypto providers report your 2026 data to Revenue by 31 May 2027 (DAC8) and send you a copy. Keep your records for 6 years, including what is in your wallet on your own device.
- Late payment costs 0.0219% interest per day. A late return adds a surcharge of 5% or 10% of the tax.
This page covers when and how to pay and report crypto to Revenue. How the tax is calculated is on personal tax and business tax. It is general information, not tax advice.
Deadline calendar
The dates below are for disposals in 2026 and for the 2025 return filed in 2026, as published by Revenue. Later years follow the same pattern; Revenue sets the ROS extension date each year.
| Date | What | Who |
|---|---|---|
| 23 September 2026 | Corporation tax return (CT1) and balance of tax for an accounting period ending 31 December 2025 (the 23rd of the ninth month after the period ends) | Companies |
| 31 October 2026 | Return for 2025, declaring 2025 gains; preliminary income tax for 2026 and balance of income tax for 2025 | Individuals |
| 18 November 2026 | Extended date for the 2025 return if you pay and file through ROS (Revenue Online Service) | Individuals using ROS |
| 15 December 2026 | CGT due on disposals from 1 January to 30 November 2026 (initial period) | Individuals |
| 31 January 2027 | CGT due on disposals from 1 to 31 December 2026 (later period) | Individuals |
| 1 April 2027 | Last day for a spouse or civil partner to apply to keep their own 2026 losses instead of the automatic transfer | Jointly assessed couples |
| 31 May 2027 | First DAC8 report on 2026 to Revenue, and a copy to each customer | Crypto providers |
| 31 October 2027 | Return for 2026, declaring 2026 gains (ROS extension date not yet published) | Individuals |
For a disposal under a written contract, the time of disposal is usually the date of the contract. Which period a gain falls in decides its payment date, so a sale on 30 November and one on 1 December are paid at different times.
Individuals: step by step
Do you have to file?
Ireland uses self-assessment: you are responsible for registering, working out and paying the tax, and filing the return. Revenue says you must file a CGT return if you disposed of an asset, “even if no tax is due” because of reliefs or losses. That includes selling, swapping or spending crypto. Revenue’s crypto manual adds that PAYE employees with a taxable gain on crypto “will have to file a return”, and that someone trading in crypto may become a chargeable person who must register for income tax and file every year.
Which form, and what to include
| Your situation | Return |
|---|---|
| Self-employed, or income not taxed under PAYE | Form 11, filed through ROS |
| PAYE employee who must submit a return | Form 12 on paper (CGT cannot be reported on the online eForm 12) |
| You do not usually file a return or use the online Form 12 | Form CG1, paper only |
| Company | Form CT1, through ROS |
- Register for CGT in myAccount or ROS with your PPSN or tax reference number. You can do this before or after the disposal, but you must be registered to pay.
- Work out each gain in euros and pay the CGT by the date for its period (15 December or 31 January).
- In the return, give a description of the assets you disposed of, the amount you received, reliefs claimed, unused losses from earlier years, the chargeable gain or loss, the taxable gain and rate, and the CGT you already paid.
Extension and timing
If you pay and file through ROS, the 31 October deadline for the 2025 return is extended to 18 November 2026. The extension covers filing the return; Revenue’s CGT payment dates of 15 December and 31 January stay the same. Self-employed people also pay preliminary income tax for the current year by the same date.
Companies
- Return and balance: a company files its CT1 return and Form 46G and pays any balance nine months after the end of the accounting period, on or before the 23rd of the ninth month. Companies must use ROS.
- Preliminary tax: a company also pays preliminary corporation tax by the dates that apply to it.
- Late filing: a surcharge of 5% of the tax (up to €12,695) within two months of the filing date, or 10% (up to €63,485) after that, plus restrictions on claims for loss relief, group relief and excess capital allowances.
What providers report (DAC8)
Ireland implements the OECD Crypto-Asset Reporting Framework (CARF) and the EU directive DAC8 in section 891HA of the Taxes Consolidation Act 1997, inserted by section 92 of the Finance Act 2025, and in section 891M (S.I. No. 584 of 2025). From 1 January 2026, reporting crypto-asset service providers collect and report information on their customers, both individuals and entities:
- Customer data: name, address, country of residence, tax identification number, date of birth and, if available, place of birth.
- Purchases and sales: per type of crypto, the amount paid or received, the number of units and the number of transactions in the year.
- Transfers: per type of crypto, the amount transferred, the number of units and the number of transactions.
- Retail payments: for reportable retail payment transactions, the market value, the number of units and the number of transactions.
- Timing: the report is due by 31 May for the previous calendar year, so 31 May 2027 for 2026. By the same date the provider sends each customer a copy of what it reported. Revenue exchanges the data with other countries by 30 September: with EU countries under DAC8 and with other participating countries under the CARF.
Your own filing duties do not change: you still work out and declare your gains yourself. The copy your provider sends you is a useful check against your own records.
Records: what to keep and for how long
Revenue’s crypto manual says the general record-keeping rules apply to crypto transactions “as they apply to all other records relating to tax”, and that records “must be retained for a period of 6 years”. This applies to all taxpayers, “including PAYE only taxpayers”. Where the records are in a wallet or vault on a computer, phone or similar device, they “must be made available to Revenue” when asked. For crypto this means, for example:
- for each purchase and disposal: the date, the type and number of units, the euro amount or market value, and fees;
- exchange statements and transaction exports, and the source of the euro rate you used;
- wallet addresses and transaction IDs for transfers to and from your own wallet;
- your losses carried forward, since you use them in later returns.
Revenue does not publish a crypto-specific checklist; the list above is our reading of what its rules require for a CGT calculation.
Penalties and voluntary disclosure
| Situation | Charge (as published, October 2026) |
|---|---|
| Late payment of CGT, income tax or corporation tax | Interest of 0.0219% per day |
| Return filed less than two months late | Surcharge of 5% of the tax due, up to €12,695 |
| Return filed more than two months late | Surcharge of 10% of the tax due, up to €63,485 |
| Tax underpaid through careless behaviour, no qualifying disclosure | 20% of the tax, or 40% with significant consequences (a default of more than 15% of the correct tax) |
| Tax underpaid through deliberate behaviour, no qualifying disclosure | 100% of the tax |
Forgot to declare crypto gains? Tell Revenue in a qualifying disclosure: a signed written statement with all relevant information, the tax and interest due for each period, and payment (instalments can be arranged). An unprompted disclosure, made before Revenue notifies an audit or starts an investigation, gets the lowest penalties. For a first disclosure with full cooperation they are 3% for careless behaviour without significant consequences, 5% for careless behaviour with significant consequences and 10% for deliberate behaviour. You are then not investigated for prosecution and not published on the list of tax defaulters. With DAC8 data arriving from 2027, Revenue will increasingly know about crypto held at providers.
Sources
- Revenue: When and how do you pay and file CGT? (published 2 October 2026) (last checked October 2026)
- Revenue: Pay and file system, how does it work? (last checked October 2026)
- Revenue: Tax and Duty Manual Part 02-01-03, Taxation of Crypto-Asset Transactions (reviewed January 2026) (last checked October 2026)
- Revenue: If you make a loss (last checked October 2026)
- Revenue: Corporation Tax payment and filing (last checked October 2026)
- Revenue: Crypto-Asset Reporting Framework (CARF)/DAC8, overview (last checked October 2026)
- Revenue: CARF/DAC8, reporting obligations (last checked October 2026)
- Revenue: eBrief No. 121/26, guidance on reporting obligations of Reporting Crypto-Asset Service Providers (24 August 2026) (last checked October 2026)
- Irish Statute Book: Finance Act 2025, section 92 (last checked October 2026)
- Revenue: Guidelines for charging interest on late payment (last checked October 2026)
- Revenue: What is a qualifying disclosure? (last checked October 2026)
- Revenue: Code of Practice for Revenue Compliance Interventions, section 2.13 (last checked October 2026)
This page is general information, not tax advice. Rules, amounts and dates change, so check the official sources above before you act.