NFTs in Ireland: CGT and What Revenue Does Not Say

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's crypto-asset manual (TDM 02-01-03, reviewed January 2026) describes a crypto-asset as "any digital representation of value or a right that can be transferred or stored electronically using distributed ledger technology or similar technology". We searched the manual and it does not mention NFTs or non-fungible tokens by name. So this page can only set out the general rules the manual gives and say clearly where it is silent.

What the manual says that may be relevant

What it does not say about NFTs

If you only buy and later sell

Reading the manual's general statements, a later sale would be tested as a CGT disposal unless it is part of a trade. This is our reading of general wording, not a Revenue statement about NFTs.

Related

Which transactions are disposals · Valuation: which price · Is mining a trade? · Gifts and CAT

FAQ

Does the €1,270 exemption apply to NFT gains?

The exemption applies to an individual's total chargeable gains after losses; the manual does not carve out NFTs.

Is there VAT on NFTs?

The manual's VAT section deals with exchanging cryptocurrency, supplies of goods and services and mining; NFTs are not mentioned. Not covered here.

What we could not verify

  • Any Revenue guidance naming NFTs (none found in TDM 02-01-03; the Revenue site was not searched page by page).
  • Valuation of NFTs without a market, minting costs, royalties and creator income.
  • VAT treatment of NFTs.

Sources (official)

Previous: Which coins you sold · Next: Transfers to a spouse

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