Ireland Crypto CGT 2026: Deadlines and Rate Guide

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.

This page contains no affiliate links.

Short answer: Revenue says there are no special tax rules for cryptocurrencies. The sale, transfer or redemption of crypto-assets is most likely a disposal for Capital Gains Tax (CGT), unless the facts show a trade of dealing in crypto-assets. For disposals from 1 January to 30 November 2026, CGT must be paid by 15 December 2026 (Tuesday). For 1 to 31 December 2026 disposals, payment is due by 31 January 2027. The return is due by 31 October of the following year. The standard rate is expected to be 31% for disposals on or after 7 October 2026 (33% before).

The guide map

  1. Dates
  2. Rate 31% from 7 October 2026
  3. Register for CGT and pay
  4. Exemption and losses
  5. Which transactions are disposals
  6. Records
  7. Tracking software (Ad)

The "Irish Crypto CGT Estimator" described in our plans is not built yet.

What we could not verify

  • Whether the 31% rate has been legislated: Revenue's pages (eBrief 142/26, TDM 02-03-01A) already state 31% for disposals on or after 7 October 2026 as announced in Budget 2027, but we did not check the Finance Bill/Act. We therefore write the 31% rate as expected.
  • Cost-matching method (for example first-in, first-out) for crypto: not set out in the Revenue pages read.
  • Staking, airdrops, DeFi, mining: not covered in the pages read; check Revenue.
  • Late-payment interest and late-filing surcharge: see late return (confirmed on Revenue pages, 17 October 2026).
  • Which of the 33% and 31% gains the exemption and losses reduce first when two rates apply: not stated in the Revenue pages read. (That losses are deducted before the €1,270 exemption is confirmed by TDM 02-01-03, Example 2, read 17 October 2026.)

Sources (official)

Next: Payment dates

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