Crypto to a Spouse or Civil Partner: Irish CGT

Updated 17 October 2026 · Information only · Not tax or financial advice

Short answer: Revenue says that if you live with your spouse or civil partner and transfer an asset to them, you do not pay CGT, and they do not pay CAT because it is treated as a gift (page published 7 July 2026). Revenue's CGT exemption page lists exceptions. Neither page mentions crypto, so applying this to crypto is our reading of a general rule; the crypto manual says the ordinary CGT rules apply to crypto-assets.

What the Revenue pages say

• A gain on an asset transferred between spouses or civil partners is usually exempt from CGT. This includes divorced, separated or former partners where covered by a court order.
• It does not apply if you transfer trading stock of your business to your spouse or civil partner.
• It does not apply if the spouse or civil partner is non-resident and not liable to CGT.
• It does not apply to a former spouse or civil partner where the transfer is not covered by a court order.
• The €1,270 personal exemption is yours alone: you cannot transfer it to your spouse or civil partner.
• The Revenue manual for civil partners (search excerpt, not read in full) says the receiving partner is treated as having acquired the asset at the same time and cost as the original owner, and that allowable losses of one partner can be offset against the other's gains.

Why it matters for crypto (our reading)

If the "no gain, no loss" treatment applies, the receiving partner would inherit the original date and cost. That means the receiving partner's later sale uses the original cost, so records of the original purchase must travel with the coins. The unused personal exemption of the partner who made no sales is lost, not shared.

Made-up illustration

You bought a coin for €2,000 and transfer it to your spouse when it is worth €6,000. No CGT arises on the transfer. If your spouse sells it later for €7,000, the gain is calculated against the original €2,000 cost (a €5,000 gain), not €6,000.

Related

Gifts to others and CAT · Annual exemption and losses · Record keeping, six years · Form CG1 lines

FAQ

Do we need to file anything for the transfer?

The pages read do not say. Ask an adviser.

Can we hold crypto jointly?

Not covered by the pages read.

What if my partner lives abroad?

Revenue lists a non-resident partner who is not liable to CGT as an exception.

What we could not verify

Sources (official)

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