Unreported Crypto Gains in Ireland: Qualifying Disclosure

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 a qualifying disclosure is information you give if you have not reported all your income or gains, or made an error on a return. It can be unprompted (before Revenue sends an audit notification or starts an investigation) or prompted (after you are told of an audit but before it starts). Revenue's page (published 28 April 2026) does not mention crypto; it applies to any income or gain. Penalties depend on the facts, so speak to a qualified adviser before you send anything.

What a qualifying disclosure must contain (Revenue)

  1. All relevant information about the issues that caused tax to be due.
  2. The amount of tax and interest due, and the periods.
  3. Written and signed by you or on your behalf.
  4. A declaration that, as far as you know, the information is correct and complete.
  5. Payment of the tax and interest due. Revenue says payment in instalments can be arranged.

Penalties (what Revenue says)

Where a penalty arises, Revenue generally calculates it and agrees it with you. The amount depends on whether the disclosure was unprompted or prompted, whether the extra tax is above €6,000, whether the error was careless or deliberate, and whether you co-operated fully. Revenue's page does not give percentages; we have not read the Code of Practice chapter where they may sit.

Five-year rule

Revenue says a disclosure is treated as your first in certain cases, including where you have not made one for a liability under the same Taxes Act in the last five years.

For crypto holders

The crypto manual says the ordinary rules apply: a disposal is most likely a CGT event, a return is due by 31 October of the following year, and records must be kept for 6 years. If you suspect you missed gains from earlier years, rebuild your records first (see below), then ask an adviser whether a disclosure is appropriate.

Related

Late CGT return: surcharge and interest · Record keeping, six years · Form CG1 lines · Valuation: which price

FAQ

Is a disclosure the same as filing a late return?

Not stated by the page read; ask an adviser.

Will I be published as a defaulter?

Revenue's disclosure page does not address publication; search excerpts of Revenue's publication manual say a qualifying disclosure avoids publication, but we have not read them in full.

Does Revenue have a crypto-specific disclosure route?

Not found.

What we could not verify

  • Penalty percentages (Revenue's Code of Practice for Revenue Compliance Interventions was seen as search excerpts only).
  • Non-publication on the tax defaulters list: only search excerpts of Revenue manuals.
  • Whether Revenue offers a crypto-specific route (none found).
  • How a disclosure interacts with an overdue CGT return.

Sources (official)

Previous: Transfers to a spouse · Next: Dollar purchases

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