Form CG50: CGT Clearance Certificate Application

What is Form CG50 (CGT clearance application)?

When land or buildings in Ireland, and certain other assets, are sold above a threshold, the purchaser must deduct 15% of the price and pay it to Revenue, unless the vendor produces a clearance certificate under section 980(8) TCA 1997. Revenue's page gives the threshold as EUR 500,000, or EUR 1 million for a house or apartment.

Form CG50 is the paper application for that certificate, known as a CG50A. It describes the asset, the price, the acquisition and disposal dates, whether the asset came by gift or inheritance, the vendors and purchasers, and the grounds: that the vendor is resident, that no CGT is payable, or that the CGT has been paid. Revenue's main route today is eCG50 in myAccount or ROS.

FileIt fills Revenue's own form, prints the amounts one digit per box, ticks the boxes and saves it in your vault. You sign it and send it with a copy of the contract yourself.

Issued by: Office of the Revenue Commissioners (Revenue)
Law: Section 980 Taxes Consolidation Act 1997
Threshold (Revenue's page): EUR 500,000; EUR 1 million for a house or apartment
Without a certificate: The buyer deducts 15% of the price
Online alternative: eCG50 in myAccount or ROS
Edition: RPC018728_EN_WB_L_1 (July 2024 PDF)

Who needs to fill out Form CG50 (CGT clearance application)?

People selling Irish land or buildings above the threshold.
Vendors of a house or apartment for more than EUR 1 million.
Solicitors and agents applying on a vendor's behalf.
Companies and trusts selling qualifying assets.

When to use Form CG50 (CGT clearance application)

Before the sale closes, so the certificate can be handed to the purchaser.
When the online eCG50 service isn't an option for you.
Again for a new contract if an earlier sale fell through. A certificate can't be reused.

What you need before you start

A full description and address of the asset.
The total consideration, including VAT, and the contract date.
When the asset was acquired and its market value then.
Whether it came by gift or inheritance, and if that tax was paid.
Every vendor's and purchaser's name and address, and the vendors' tax reference numbers.
A complete copy of the contract for sale.

What’s on Form CG50 (CGT clearance application)

The 2024 edition has 4 pages. FileIt asks for it in 10 parts, and it is signed by Vendor (or agent):

The asset and the saleVendor (or agent)
VendorVendor (or agent)
Second vendorVendor (or agent)
Third vendorVendor (or agent)
Fourth vendorVendor (or agent)
PurchaserVendor (or agent)
Second purchaserVendor (or agent)
Third purchaserVendor (or agent)
Fourth purchaserVendor (or agent)
Vendor's declarationVendor (or agent)

How to fill out Form CG50 (CGT clearance application), step by step

1 Revenue office and asset

Which Revenue office you're writing to, then the asset's description and address.

2 Price and dates

The consideration, the acquisition date and market value, and the date of the contract.

3 Gift, inheritance and connection

Yes or No to five questions, including whether buyer and seller are connected.

4 Vendors and purchasers

Up to four of each, with names, addresses and the vendors' tax reference numbers.

5 Declaration

Pick ground (a), (b) or (c), date it, give your capacity, and sign.

Common mistakes to avoid

Giving a 'care of' address. The notes say it isn't enough.
Leaving out VAT from the consideration.
Using the conveyance date instead of the contract date.
Forgetting the contract copy, or the gain computation under grounds (b) or (c).

After you fill it out

Each vendor signs, then send the form and contract copy to the right Revenue office. FileIt doesn't send it.

Keep the filled PDF and the contract in your FileIt vault.

Give the purchaser the CG50A certificate when it arrives.

Fill out Form CG50 (CGT clearance application) online with FileIt

Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 35 fields in all. Your answers save as you go.
Check the live preview. Watch your answers land on the real Office of the Revenue Commissioners (Revenue) form, and let FileIt do any worksheet arithmetic.
Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Form CG50 (CGT clearance application) now — it’s free

Form CG50 (CGT clearance application): frequently asked questions

What is a CGT clearance certificate?

It is a certificate under section 980(8) TCA 1997, the CG50A, that lets the purchaser pay the full price without deducting 15% for Revenue.

When do I need one?

Revenue's page says for sales over EUR 500,000, or a house or apartment over EUR 1 million, of the assets the section covers, such as land and buildings in the State.

What are the grounds for a certificate?

That the vendor is resident in the State, that no CGT is payable on the disposal, or that the CGT on it has been paid.

What if there are more than four vendors?

Give the details of the others on a separate sheet, as the notes say.

Can I fill in Form CG50 with FileIt?

Yes. FileIt fills Revenue's own PDF and saves it in your vault. You sign it and send it with the contract yourself.

Official sources

Blank form (PDF), published by Office of the Revenue Commissioners (Revenue): https://www.revenue.ie/en/gains-gifts-and-inheritance/documents/form-cg50.pdf
Official instructions and guidance: https://www.revenue.ie/en/gains-gifts-and-inheritance/transfering-an-asset/cgt-clearance-certificate-cg50a.aspx
Edition shown on this page: RPC018728_EN_WB_L_1 (PDF of July 2024) (checked 2026-10-19).

FileIt is not affiliated with or endorsed by Office of the Revenue Commissioners (Revenue) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.