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Ireland Capital Gains Tax Return: Form CG1: Capital Gains Tax Return and Self-Assessment 2025
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Form CG1 in short
Form CG1 is the Irish Capital Gains Tax (CGT) return for people who do not usually file an income tax return. You use it to report disposals of assets such as shares or property in 2025, claim reliefs and make your self-assessment. Revenue says the CG1 is only available in paper form. You must file it even if no tax is due because of reliefs or losses.
| Issued by | Revenue Commissioners (Revenue) |
|---|---|
| Current version | Form CG1 2025 (code RPC019893_EN_WB_L_1) (checked 2026-10-25) |
| Who fills it in | Individuals who disposed of a chargeable asset in 2025 and do not usually file annual tax returns or use the online Form 12. Self-employed people report gains on Form 11 instead, and companies use Form CT1. |
| Who receives it | Revenue. |
| Where to send it | Revenue's CGT page says to post the CG1 to Revenue Commissioners, Government offices, Kilrush Rd, Clonroad Beg, Ennis, Co. Clare. The form says to use any envelope and write 'Freepost' above the return address; no stamp is needed. |
| Deadline | File by 31 October of the year after the disposal, so 31 October 2026 for 2025 disposals. Payment is due earlier: for 2025, by 15 December 2025 for disposals from 1 January to 30 November, and by 31 January 2026 for disposals in December. |
| Fee | No fee to file. The form says a late return carries a surcharge of 5% of the tax (up to 12,695 euro) within two months, otherwise 10% (up to 63,485 euro). |
| Official links | Official page · Official PDF · Official instructions |
What changed
This version is for disposals in the year ended 31 December 2025.
How to fill out Form CG1, line by line
| Page 1 | Tax reference number, name, address and declaration Your tax reference number, name and address with Eircode, signature, date and capacity. Agents add their TAIN. |
| Q1 | Description of assets Number of disposals and total consideration by type: quoted or unquoted shares, agricultural land, development land, commercial or residential premises, foreign life policies, offshore funds and other assets. |
| Q2 to Q5 | Connected parties and market value Insert T if any disposal or acquisition was between connected parties or not at arm's length, or if market value replaced the cost. |
| Q6 and Q7 | Claim to reliefs Principal private residence, retirement relief, disposal of a site to a child, farm restructuring and other reliefs, for you and for your spouse or civil partner. |
| Q13 to Q16 | Gains relieved, rolled-over gains and losses Amounts relieved, previous gains now chargeable, and current year losses available to offset. |
| Q25 | Net chargeable gains by period and rate Gains split between 1 January to 30 November and December 2025, and by rate, for example 40% for foreign life policies or Entrepreneur Relief gains. |
| Q27 | Expression of Doubt Only if you have a genuine doubt about how tax law applies. Give the facts, the doubt and the amount of tax involved. |
| Q28 | Self-assessment Chargeable gains, tax chargeable, tax payable, any surcharge, tax paid and balance payable or overpaid. |
Common mistakes to avoid
- Not filing because no tax is due. Revenue says you must file even when reliefs or losses wipe out the tax.
- Waiting to pay until the return. CGT is paid by 15 December or 31 January, before the 31 October filing date.
- Using CG1 when you file Form 11. Self-employed people report gains on Form 11.
- Not registering for CGT before paying. Revenue says you must register to make a payment.
- Forgetting to split gains between the initial period and December.
- Leaving out the self-assessment in Q28. The form says a person who fails to make one may be liable to a 250 euro penalty.
Questions about Form CG1
Can I file the CG1 online?
No. Revenue says the Form CG1 is only available in paper form. PAYE taxpayers can instead use the paper Form 12, and the self-employed use Form 11 on ROS.
When is the CG1 for 2025 due?
By 31 October 2026.
When do I pay CGT?
For disposals from 1 January to 30 November, by 15 December of the same year. For December disposals, by 31 January of the next year.
How do I pay CGT?
Register for CGT in myAccount or ROS, then pay online. If you are exempt from mandatory e-filing, Revenue says you can also pay with CGT Payslip A or B.
Do I need to file if I sold my home?
The form has a box to claim principal private residence relief, Q6(a). Check Revenue's CGT pages for whether you need to file in your case.
Where do I send the CG1?
Revenue's CGT page gives Revenue Commissioners, Government offices, Kilrush Rd, Clonroad Beg, Ennis, Co. Clare.
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Sources
Checked against the official sources on 2026-10-25. PDF Editor Hub is not affiliated with the Revenue Commissioners or any government agency. This page is general information, not legal or tax advice.