If you’re a non-resident landlord selling Irish property, the CG50 form is one of the most important - and most misunderstood - tax documents you’ll deal with.

Get it wrong, and your sale proceeds can be delayed.
Ignore it, and you could face unnecessary stress (or penalties).
Get it right, and the process is usually straightforward.

This guide breaks down what the CG50 form is, who needs it, when it’s required, and how non-resident landlords can avoid common mistakes.

What Is a CG50 Form?

A CG50 is a clearance certificate issued by Irish Revenue confirming that Capital Gains Tax (CGT) has been paid (or is not due) on a property disposal.

In simple terms, it tells the buyer’s solicitor:

“Revenue is satisfied - the seller’s CGT position has been dealt with.”

Without a CG50, a buyer’s solicitor may be required to withhold part of the sale proceeds.

Why CG50 Forms Matter for Non-Resident Landlords

If you are non-resident and selling Irish property, Revenue treats your sale as higher risk from a tax-collection perspective.

That’s why:

• Buyers (and their solicitors) are more cautious
• CG50 clearance is often explicitly requested
• Delays are common if the process isn’t handled early

For non-resident landlords, a CG50 isn’t just paperwork - it’s often the key to releasing your money.

Do Non-Resident Landlords Always Need a CG50?

Not always - but very often.

A CG50 is generally required if:

• You are not resident in Ireland, and
• You are selling Irish property, and
• CGT is payable (or Revenue wants confirmation it isn’t)

Even where no CGT arises (for example, a loss or full relief), a CG50 may still be requested to confirm Revenue’s position.

How the CG50 Process Works (Step by Step)

Here’s how it typically plays out for non-resident landlords:

1️⃣ Calculate the Capital Gain

CGT is usually calculated as:

• Sale price - purchase price - allowable costs = chargeable gain

CGT is charged at 33%.

2️⃣ Pay the CGT

CGT must be paid by the relevant Revenue payment deadline, depending on when the sale occurred.

Important: Paying CGT alone does not automatically produce a CG50.

3️⃣ Apply for CG50 Clearance

Once CGT is paid (or Revenue is satisfied none is due), an application for a CG50 is made.

Revenue will review:

• The calculation
• The payment
• Your tax compliance position

If all is in order, the CG50 is issued.

4️⃣ CG50 Issued → Sale Proceeds Released

Once the CG50 is provided to the buyer’s solicitor, any retained funds can be released and the sale finalised.

Common CG50 Mistakes Non-Resident Landlords Make

These are the issues we see most often:

❌ Leaving CG50 too late in the sale process
❌ Assuming the solicitor “handles everything”
❌ Overpaying CGT due to missed allowable costs
❌ Forgetting to file the sale in a Form 11
❌ Not realising CG50 may be needed even where no CGT is due

Any of the above can delay your funds by weeks or months.

How CG50 Links to Your Form 11

If you are a non-resident landlord, you are generally a chargeable person for Irish tax purposes.

That means:

• The property sale must be reported on a Form 11
• CGT is paid separately, but still reported in the return
• Revenue expects consistency across CGT, CG50, and Form 11

CG50 clearance doesn’t replace your filing obligations - it sits alongside them.

Can CG50 Be Avoided?

Sometimes - but don’t rely on it.

In certain cases (e.g. Irish-resident sellers), buyers may not insist on CG50.
For non-resident landlords, however, it’s frequently required in practice, even if not explicitly mandated by law in every scenario.

The safest approach is to assume CG50 will be needed and plan accordingly.

Pro Tip: Timing Is Everything

The smoothest sales happen when:

• CGT is calculated before contracts close
• CGT is paid promptly
• CG50 is applied for early
• Revenue queries are handled proactively

Waiting until after completion is the fastest way to create delays.

Final Thoughts: Don’t Let CG50 Delay Your Sale

For non-resident landlords, CG50 forms are one of those things that feel minor - until they aren’t.

Handled properly, they’re routine.
Handled late, they’re stressful.

If you’re selling Irish property while living abroad, CG50 planning should be part of your sale strategy, not an afterthought.

Need Help With a CG50 or Non-Resident Property Sale?

At Irish Tax Hub, we help non-resident landlords:

• Calculate CGT accurately
• Identify all allowable deductions
• Handle CG50 applications
• File Form 11 returns correctly
• Avoid delays and Revenue queries

👉 Get your CG50 and property sale tax reviewed before completion - Talk to Irish Tax Hub today.