Put these in your calendar
This page covers shares and ETFs set up in Ireland. ETFs set up elsewhere, such as Luxembourg or the US, can have different rules. Check before you buy.
Set up a calendar reminder ↻ Repeat yearly
| When | Calendar reminder | What I do |
|---|---|---|
| Jan31 | Suggested reminder Download and save last year's platform statement |
Download last year's annual statement and transaction history. Save a copy. 31 January is a suggested date. You can choose your own date each year. |
| Jan31 | Shares Pay any CGT due on shares I sold last December |
Sold shares at a gain last December? Work out the gain. Pay any CGT due online. No December sales? Nothing to do. |
| Oct31 | Shares Report last year's share sales and share dividends |
Report share sales from last year, gains and losses. Add any share dividends. No sales and no dividends last year? Nothing to do. |
| Oct31 | ETFs Report and pay on last year's ETF activity |
Report any ETF I sold last year, any distribution an ETF paid me, and any ETF that reached eight years from the date I bought it. Pay any tax due. None of those last year? Nothing to do. |
| Dec15 | Shares Pay any CGT due on shares I sold January to November this year |
Sold shares at a gain from January to November this year? Work out the gain. Pay any CGT due online. No sales in that period? Nothing to do. |
Bought shares or an Irish ETF, sold nothing, and received no dividends or distributions? Save your statement. Nothing else to do this year.
CGT is capital gains tax. It is the tax on the profit when you sell shares. ETFs are taxed differently. That is why they have their own reminder.
Have an accountant? Send your platform statement to them.
How to do it
Shares: pay first, report later
Step 1, pay by 15 December or 31 January. Log in to myAccount or ROS. Choose make a payment, then Capital Gains Tax. The first time, register for CGT there before you pay. You only register once.
How much: take off any losses, then the first €1,270 of gains, which is exempt each year. Pay 33% on the rest. If nothing is left, there is nothing to pay.
Step 2, report by 31 October the following year. Report every sale, even if there was no tax to pay.
If you do not file a Form 11: complete a Form CG1 (helpsheet). Filing Form 12 online does not replace it. Report share dividends separately through myAccount if your income outside PAYE is under €5,000 net for the year. Above that, you must file a Form 11.
If you file a Form 11 through ROS: fill in the capital gains section. Put share dividends in the same return. No CG1.
ETFs: one return a year
ETF sales, distributions and eight-year anniversaries go on your income tax return. If your income outside PAYE is under €5,000 net for the year, use Form 12 through myAccount. Above that, file a Form 11 through ROS. Pay the tax with the return by 31 October. The rate is 38%. There is no tax-free amount.
The eight-year rule: eight years after you buy an ETF, Revenue treats it as sold, even if you still own it. You report the growth since you bought it and pay 38% on that growth. The eight years run from each purchase, but you report once a year. Your return covers every purchase that reached eight years in the previous tax year.
You do not pay twice. Tax paid at eight years is taken off the bill when you sell.
Share losses
A loss on shares reduces your taxable gains on shares. Use it in the same year. Anything left carries forward. It only counts if you report it, so report a loss even in a year you owe nothing.
ETF losses are different. A loss on one ETF cannot be set against a gain on another ETF or on shares.
Your platform statement
Download your annual statement and transaction history. Use these to prepare your return, or send them to your accountant. Check foreign-currency amounts are converted to euro.
Before you buy: where a fund is set up
Shares, and ETFs set up in Ireland, need no reporting in the year you buy. An Irish fund has an ISIN that starts with IE.
Some funds set up elsewhere count as offshore funds. Buying one must be declared on a Form 11 for the year you buy it. If the ISIN does not start with IE, check the tax treatment before you buy.
Last updated September 2026. Revenue links: When and how to pay and file CGT · Form CG1 · CG1 helpsheet · Form 11 guide · Register for CGT · myAccount · ROS.
Educational coaching, not regulated financial advice. This page is for education only. It sets out when Irish investment tax deadlines fall if you choose to invest. It does not tell anyone to invest, and it does not recommend any share, fund, index, platform or product. Tax depends on your own circumstances and the rules can change. Tax is your own responsibility; check with a tax adviser or Revenue if you're unsure.