Guides to Irish crypto CGT in 2026
Payment dates, the rate split, the €1,270 exemption, disposals, records, gifts, swaps, spending crypto, a late return, PAYE employees, salary in crypto, non-domiciled users, valuation, lost keys, staking and airdrops, mining, Form CG1, which coins you sold, NFT sales, transfers to a spouse and undeclared gains. The software page is the only page with affiliate links.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
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.
Which Coins Did I Sell? Ireland Cost Matching
Revenue's crypto manual says gains are worked out disposal by disposal for each asset. It sets no FIFO, average-cost or pooling rule for crypto.
NFTs in Ireland: CGT and What Revenue Does Not Say
Revenue's crypto manual defines crypto-assets broadly but does not name NFTs. What it says about sales, trading and records, and the open questions.
Crypto to a Spouse or Civil Partner: Irish CGT
Revenue says assets moved between spouses or civil partners living together are not a CGT disposal. Exceptions, and what it does not say for crypto.
Unreported Crypto Gains in Ireland: Qualifying Disclosure
Revenue's page on qualifying disclosures: what it is, prompted vs unprompted, what to include, payment, and what Revenue does not say about crypto.
Crypto Bought in Dollars: Converting to Euro for CGT
Revenue: the cost of an asset bought in foreign currency is translated into euro at the rate when you acquired it. What this means for crypto gains.
Exchange Fees and CGT: What Counts as Allowable Cost?
Revenue lists allowable CGT costs exhaustively (s.552). Crypto exchange fees are not named; whether an exchange is an 'agent' is unconfirmed.
Selling on a Non-EU Exchange: Irish CGT and DAC8
Irish residents are chargeable to CGT whichever exchange they use. Revenue says exchanges report from 2026 under DAC8/CARF; first returns by May 2027.
Foreign Tax on a Crypto Sale: Credit or Allowable Cost?
Revenue says you might claim a credit for foreign CGT you paid, and that foreign tax on a disposal is allowable only if it gets no double tax relief.