Which Crypto Price Does Revenue Expect You to Use?

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

Educational information only. Not tax, legal or financial advice. We are not Revenue (the Irish tax authority) and are not affiliated with it. Check revenue.ie and consider a qualified adviser. Last checked against Revenue pages: 17 October 2026. Anything marked expected should be re-checked. Examples use made-up numbers.

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Short answer: Revenue's manual says many crypto-assets trade on several exchanges and the value may vary between exchanges, so there is "not always a single 'exchange rate'". It says "a reasonable effort should be made to use an appropriate valuation for the transaction in question." It doesn't name an approved price source.

Where a euro value is needed (all from the manual)

A practical record (our suggestion, not a Revenue rule)

For each transaction, note the date and time, the price source you used (exchange or aggregator), the euro value, and why. Records must be kept for 6 years (records).

Made-up example

On the day of a swap, two exchanges quote €30,000 and €30,150 for the same coin. The manual doesn't pick one; a reasonable effort means choosing an appropriate, documented source for the transaction (for example, the exchange where it occurred).

Related

Crypto-to-crypto swap example · Gifts and CAT

FAQ

Is there an official rate table?

Not in the manual we read.

Do fees change the value?

The manual's examples ignore buying and selling expenses such as transaction fees and broker charges and point to revenue.ie for the full CGT calculation.

What we could not verify

  • Any Revenue-approved price source or a methodology consistency rule (not stated).
  • How Revenue treats valuation disputes in practice.
  • The Revenue CGT calculation page on allowable expenses (not read in full).
  • Valuing illiquid or unlisted tokens.

Sources (official)

Previous: Non-domiciled · Next: Lost keys and worthless tokens

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