CGT Late Payment and Penalty Calculator for Ireland
Late on filing or payment to Revenue and want to plan for what penalties may be applied? Use our free penalty estimator below.
Enter each tax year where you have unpaid CGT. The calculator will estimate the interest and surcharges that may apply.
This calculator uses the statutory filing deadline of 31 October. If you file through ROS, your deadline may extend to mid-November.
This tool provides estimates only. The Revenue Commissioners will confirm the exact figure (or whether they will seek a penalty payment at all) once you have filed or made contact with them.
How Revenue calculates interest on late CGT payments
If you miss a CGT payment deadline, Revenue charges simple interest on the outstanding amount from the day after it was due. Interest is calculated daily at a rate of 0.0219% per day (approximately 8% per annum). This rate has been in effect since 1 July 2009. Additional surcharges may also apply for late filing of your return.
CGT payment and filing deadlines
Disposals made between January and November are due by 15 December of the same year. December disposals are due by 31 January of the following year. Filing is due by 31 October of the following year (extended to mid-November for those filing through ROS).
For example, if you sold shares in June 2024, the CGT payment was due by 15 December 2024. If you have not yet paid, interest has been accruing daily since that date. The filing deadline for that tax year is 31 October 2025.
Late filing surcharges
If you file your tax return late, Revenue applies a surcharge on your tax liability in addition to any interest on late payment:
- Within 2 months of the filing deadline: 5% of the tax due, up to a maximum of €12,695.
- More than 2 months after the filing deadline: 10% of the tax due, up to a maximum of €63,485.
The surcharge applies even if the tax itself was paid on time. It is based on the tax liability for the year, not just the late portion.
Missed a CGT deadline? What to do next
If you have missed a deadline, the best course of action is to pay and file as soon as possible. The longer you wait, the more interest accrues. Revenue generally takes a more favourable view of taxpayers who come forward voluntarily than those who are discovered through audit.
This calculator does not store any data. If you close or refresh the page, your inputs will be lost. We do not store any data on any of our calculators.
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