Capital Gains Tax in 2025. Upcoming Deadline
- ciaranbrodigan
- 2 hours ago
- 2 min read
Capital Gains Tax can feel complicated, especially if you are planning a disposal in 2025. We want to make the process straightforward by outlining what triggers CGT, how it works and the key dates you need to keep in mind this year.
Understanding these essentials helps you stay compliant and gives you the confidence to plan ahead for the upcoming deadline.
What counts as a disposal
You trigger CGT when you dispose of an asset. This can happen when you:
Sell an asset
Gift an asset
Exchange an asset
Receive compensation or an insurance payout for an asset
If you make a gain, CGT applies to the chargeable amount. This is generally the difference between what you paid for the asset and what you receive when you dispose of it. You can deduct certain costs such as solicitor fees or expenses that add value to the asset.
Key CGT deadlines for 2025
You must complete two steps when you dispose of an asset in 2025.
Pay your CGT
If the disposal happens between 1 January and 30 November 2025, payment is due by 15 December 2025.
If the disposal happens in December 2025, payment is due by 31 January 2026.
File your CGT return
Every disposal must be reported, even if no tax is due. Your return for 2025 disposals must be filed by 31 October 2026, or by Revenue’s extended ROS deadline if you file online.
Talk to us
If you are considering a disposal in 2025 or want clarity on which reliefs apply to you, we can guide you through every stage. Our tax team will help you understand your obligations, structure your disposal efficiently and stay fully compliant.
Contact us today. Together, we can help you plan with certainty and achieve a better financial outcome.
