Checked 17 October 2026

Irish crypto CGT before 15 December

An estimate for 2026 disposals: 33% up to 6 October, then 31% per Revenue (Budget 2027), to be legislated (expected). Losses come off before the €1,270 exemption. The cross-rate order is not specified.

Estimate CGT Read the dates

15 Dec 2026Pay CGT on disposals from 1 January to 30 November. Tuesday.
31 Jan 2027Pay CGT on December disposals. Sunday. Weekend rule not found in the pages read.
31 Oct 2027File the 2026 return, even if no tax is due. Sunday.
€1,270Annual exemption after losses. It does not carry forward.

Irish Crypto CGT Estimator

Not tax or financial advice. This is an estimate for information only. Check Revenue.ie. 31% per Revenue (Budget 2027), to be legislated (expected). Losses are deducted before the €1,270 exemption. The order across 33% and that 31% rate is not specified.

Countdown to 23:59 Ireland time on 15 December 2026 (GMT that day), for disposals from 1 January to 30 November. A reminder only.

Net gains in euro, not sale proceeds

Enter the net gain you have already worked out. This tool does not calculate cost.

These disposals are in the 15 December 2026 payment, at the later rate.

December disposals are paid by 31 January 2027.

Default €1,270. It only reduces a gain. It is not carried forward. Type 0 if none remains. Leave it empty to use 1,270.

Losses, deducted before the exemption

This year’s losses are used first, then losses brought forward, then the exemption. That follows TDM 02-01-03, Example 2.

Revenue has not specified which gains are reduced first when both rates apply. Both illustrations stay in the table labelled Not specified.

Calculated in your browser. Nothing is stored or sent.

Guides

Twenty notes from Revenue pages read on 17 October 2026. Only the software guide has affiliate links, and only when those addresses are set.

Ireland Crypto CGT 2026: Deadlines and Rate Guide

Plain guide to Irish CGT on crypto in 2026: 15 December payment, 31 January and 31 October dates, the expected 31% rate and the €1,270 exemption.

4 min read

Irish CGT Dates: 15 Dec 2026, 31 Jan and 31 Oct

Revenue: pay CGT on 1 Jan-30 Nov disposals by 15 December, on December disposals by 31 January; file by 31 October the next year, even if no tax is due.

5 min read

CGT 31% From 7 October 2026: A Mixed Year Example

Revenue's manual shows 31% for disposals on or after 7 Oct 2026 and 33% before. We treat 31% as expected until legislated. Made-up mixed-year example.

5 min read

Register for CGT on myAccount or ROS and Pay by 15 Dec

Revenue: you must register for CGT to pay it. Steps on myAccount and ROS using your PPSN or TRN, and the payment routes for 15 December.

4 min read

CGT €1,270 Exemption and Losses: Crypto Examples

Revenue TDM: the first €1,270 of an individual's chargeable gains is exempt and can't be carried forward; losses offset gains and carry forward. Examples.

4 min read

Which Crypto Transactions Are Disposals for Irish CGT?

Revenue: selling, transferring, redeeming or spending crypto is most likely a CGT disposal unless a trade exists. Staking and DeFi: not stated.

4 min read

Crypto Record Keeping for Irish CGT: What to Keep

Revenue says crypto records, including wallet data, must be kept for 6 years and produced on request. A practical records list for a CGT return.

4 min read

Ad: Crypto Tax Software for Ireland, Compared

Ad. What to compare in crypto tracking and report tools for Irish CGT. Affiliate links are marked Ad. No prices or savings claims.

4 min read

Spending or Accepting Crypto in Ireland: CGT and VAT

Revenue says paying for goods with crypto is a CGT disposal, and VAT on a crypto sale uses the euro value. What buyers and businesses should record.

5 min read

Swapping Crypto for Crypto in Ireland: A CGT Example

Revenue treats an exchange of one asset for another as a chargeable occasion. A made-up euro example with the 1,270 exemption and the new cost basis.

5 min read

Giving or Receiving Crypto as a Gift in Ireland: CGT, CAT

Revenue: a gift to someone other than a spouse is a CGT disposal at market value, and the recipient may face Capital Acquisitions Tax. Example inside.

5 min read

Late Crypto CGT Return in Ireland: Surcharge and Interest

Revenue's late-filing surcharge is 5% of the tax (max €12,695) within two months and 10% (max €63,485) after, plus daily interest on late tax.

5 min read

PAYE Employee Sold Crypto? Revenue Says File a Return

Revenue's manual: a PAYE-only employee with a taxable crypto gain must file a return; frequent trading could make you a chargeable person.

4 min read

Paid Salary in Crypto in Ireland: Payroll and BIK Rules

Revenue's manual: crypto paid to an employee or director is valued in euro when paid for payroll tax; free or discounted crypto is a benefit in kind.

4 min read

Non-Domiciled in Ireland: Remittance Basis and Crypto

Revenue's manual: a crypto-asset on the cloud isn't 'situated outside the State', so the remittance basis may not apply; the taxpayer must prove situs.

4 min read

Which Crypto Price Does Revenue Expect You to Use?

Revenue's manual: there's no single exchange rate for crypto, so make a reasonable effort to use an appropriate one. Euro values apply.

4 min read

Lost Keys or a Worthless Token in Ireland: CGT Loss Rules

Revenue's s.538 manual: total loss or destruction of an asset is a CGT disposal; a negligible-value loss needs a claim. It does not mention crypto.

4 min read

Staking, Airdrops and DeFi in Ireland: What Revenue Says

Revenue's crypto manual covers trading vs CGT, VAT, payroll and valuation. It doesn't set out rules for staking, airdrops or DeFi rewards.

4 min read

Crypto Mining in Ireland: VAT and the Trade Question

Revenue's manual: mining income is generally outside VAT scope. Whether mining is a trade is a question of fact; income tax rules aren't spelled out.

4 min read

Form CG1 for Crypto Gains: Lines, Losses and Exemption

Walk through Revenue's Form CG1 (2025 version): disposals, losses first, then the €1,270 exemption, then rates. Crypto has no dedicated line.

4 min read

Sources

Uncertain, check Revenue.ie: staking, airdrops, DeFi and mining; the cost-matching method for crypto; whether the four-week share rule applies to crypto. Re-check the legal status of the 31% rate on 1 December 2026.