Official form guide
Form CG50
Form CG50 is used for reporting Capital Gains Tax in Ireland. You should use this form when you need to report a capital gain or claim a capital loss for tax purposes.
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Form Overview
Revenue Commissioners - Form CG50
Form CG50 is used for reporting Capital Gains Tax in Ireland. You should use this form when you need to report a capital gain or claim a capital loss for tax purposes.
Risk Radar
Scan points- 1The most common mistake is incorrectly calculating the base cost of the asset, which can lead to overpaying or underpaying tax.
- 2Incorrect calculation of gain or loss
- 3Missing allowable deductions or reliefs
- 4Filing after the deadline
- 5Not reporting all relevant disposals
Plain English
The CG50 form helps you tell Revenue about profits you made from selling assets like property or shares. If you sold something for more than you paid for it, this form helps calculate the tax you owe on that profit.
Submission Date
- Filing date: The filing deadline for Form CG50 is October 31st following the end of the tax year. If filing through a tax agent, you may have an extended deadline to the end of January.
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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Glossary Terms
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What this form is for
- Use this form for reporting capital gains from selling property, shares, or other assets
- Use this form if you need to claim a capital loss against other gains
- Use this form for reporting disposals by individuals, not companies
- Use this form for reporting Irish-situs assets only
- Do not use this form for reporting income from employment or self-employment
Form selector
Use this form or another form?
Selling business assets
Business assets may have different allowable costs
✓ Check if you need to include Form CG17
Form CG50 with additional business schedules
Inheritance of assets
Inherited assets have special cost base rules
✓ Consult a tax advisor for inherited assets
Form CG50 with inheritance cost details
Non-resident disposing of Irish property
Non-residents may have different reporting requirements
✓ Verify if you need to file through an Irish agent
Form CG50 with non-resident sections
Claiming entrepreneur relief
Entrepreneur relief has specific conditions
✓ Ensure you meet all conditions before claiming
Deadline or filing window
The filing deadline for Form CG50 is October 31st following the end of the tax year. If filing through a tax agent, you may have an extended deadline to the end of January.
Before you submit
- 1Verify all asset disposal details are accurate
- 2Double-check calculations of gain or loss
- 3Confirm you've included all allowable costs
- 4Check that personal details match your tax registration
- 5Ensure all supporting documents are attached
- 6Verify payment details if tax is due
- 7Keep a copy of the submitted form for your records
How to file this form
- 1Obtain the correct version of Form CG50 from Revenue's website
- 2Complete all sections with accurate transaction details
- 3Calculate the gain or loss using the correct cost base
- 4Attach any required supporting documentation
- 5Submit through ROS or by post before the deadline
- 6Keep a copy of your submission and any receipts
Known limitations
- 1This form cannot be used for reporting business income
- 2It doesn't cover capital gains from certain collective investment schemes
- 3It doesn't handle complex group relief calculations
- 4It may not cover disposals by non-residents without additional forms
Field map
Compact field-by-field guide
Identity
3 items
Your full name as Revenue holds it.
Your Personal Public Service number — Revenue matches the form to your record with this.
Your current address, including Eircode.
Details
1 items
The year or period the form relates to.
Amounts
1 items
Enter each amount against the heading it belongs to.
Declaration
1 items
Sign to confirm the details are correct and complete.
Almost done reviewing the fields?
Fillable formOpen in Editor->The current version of Form CG50 is valid for the 2023 tax year. Always check Revenue's website for the most up-to-date form before filing.
What changed or needs a fresh check
- Check if the asset disposal thresholds have changed
- Verify current capital gains tax rates
- Confirm allowable expenses and deductions
- Check if any new reliefs have been introduced
- Verify if reporting thresholds have changed
Quick Facts
Downloads & source
Sources
- SRCForm CG50 is issued by Revenue Commissioners
- SRCForm relates to Capital Gains Tax reporting
- SRCFiling deadline is typically October 31st
- SRCCan be submitted through Revenue Online Service
- SRCSpecific calculation details not confirmed in official source
- SRCCurrent version status not confirmed in official source
- SRCAllowable deductions not confirmed in official source
Common confusion points
Distinguishing between capital gains and income from trading
Calculating the correct cost base for inherited assets
Understanding what expenses can be deducted from the gain
Determining if a disposal qualifies for entrepreneur relief
Knowing how to report losses in subsequent years
Understanding reporting requirements for non-residents
Source transparency
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