Quick answer
- For disposals from 1 January to 30 November, CGT is normally payable by 15 December of the same year.
- For December disposals, CGT is normally payable by 31 January of the following year.
- The annual CGT return is generally due by 31 October after the tax year.
- A loss may still need to be recorded correctly if you want to use it against gains.
On this page
Payment dates
| Disposal period | Normal payment date |
|---|---|
| 1 January to 30 November | 15 December of the same year |
| 1 December to 31 December | 31 January of the following year |
| Annual return | 31 October after the tax year |
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.
Payment and filing are not the same thing
A common mistake is thinking that paying CGT is the same as filing the return. They are separate steps. You may need to pay by the relevant payment date and also declare the disposal on the annual return.
Practical checklist before the deadline
- Export your exchange and wallet history.
- Convert disposal values to euro at the time of each event.
- Separate sales, swaps, gifts, spends, and income receipts.
- Check whether you have allowable losses.
- Use the calculator for a planning estimate, then verify before filing.
Frequently asked questions
When do I pay CGT for Jan–Nov disposals?
The normal payment date is 15 December of the same year.
When do I pay CGT for December disposals?
The normal payment date is 31 January of the following year.
Is paying CGT the same as filing a return?
No. Payment and filing are separate steps.
Is this guide tax advice?
No. It is general information for planning. Use official guidance or a tax adviser for your own situation.
Can I use the calculator for filing?
Use it as an estimate only. Complex activity such as DeFi, staking, mining, business trading, or many swaps may need specialist software or advice.
Sources & references
Key takeaways
- For disposals from 1 January to 30 November, CGT is normally payable by 15 December of the same year.
- For December disposals, CGT is normally payable by 31 January of the following year.
- The annual CGT return is generally due by 31 October after the tax year.
- A loss may still need to be recorded correctly if you want to use it against gains.