Capital gains tax 2025 payment deadline is today

Readers are reminded that today is the payment deadline for capital gains tax (CGT) liabilities arising in the period 1 January to 30 November 2025. Revenue’s CGT webpage details how to register for CGT via MyAccount. CGT payments can be made online using a debit/credit card or a one-off single debit instruction.

Readers should ensure that any debit instruction mandated in the last few weeks will still be active at the time the payment is taken. Revenue has advised that ROS Debit Instruction (RDI) mandates expire after 36 months if a payment has not been authorised during that time (due to restrictions in banking). Therefore, if an RDI is set up before the expiry of the 36-month window and the payment is taken after the 36-month window (assuming no other payments have been authorised during that period), the RDI may not be processed, putting the taxpayer into a default position.