Which Crypto Transactions Are Disposals for Irish CGT?

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 manual says the sale, transfer or redemption of crypto-assets is most likely a disposal for CGT purposes, unless the facts show a trade of dealing in crypto-assets (then income tax rules apply). Its Example 3 says that using crypto-assets to purchase goods in a café is a disposal on which the gain must be calculated, declared and any CGT paid. Revenue's CGT page lists selling, gifting, exchanging or receiving compensation or insurance as disposals.

Trade or investment

Whether you carry on a trade is a question of fact. Calling an activity a "trade" isn't enough; Revenue directs readers to its guidance on trading in shares and securities. We don't tell you which side you are on.

What we can't say

The pages read don't set out the treatment of staking rewards, airdrops, DeFi activities or mining income for CGT or income tax, so we do not state a position; check Revenue's guidance. The manual notes mining income is generally outside VAT scope.

Other points

FAQ

Is crypto-to-crypto a disposal?

Revenue's CGT page lists "exchanged" as a disposal; the crypto manual's wording on swaps wasn't read in detail.

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)

Previous: €1,270 and losses · Next: Record keeping

More guides

Ireland Crypto CGT 2026: Deadlines and Rate Guide

Plain guide to Irish CGT on crypto in 2026: 15 December payment, 31 January and 31 October dates, the expected 31% rate and the €1,270 exemption.

4 min read

Irish CGT Dates: 15 Dec 2026, 31 Jan and 31 Oct

Revenue: pay CGT on 1 Jan-30 Nov disposals by 15 December, on December disposals by 31 January; file by 31 October the next year, even if no tax is due.

5 min read

CGT 31% From 7 October 2026: A Mixed Year Example

Revenue's manual shows 31% for disposals on or after 7 Oct 2026 and 33% before. We treat 31% as expected until legislated. Made-up mixed-year example.

5 min read

Register for CGT on myAccount or ROS and Pay by 15 Dec

Revenue: you must register for CGT to pay it. Steps on myAccount and ROS using your PPSN or TRN, and the payment routes for 15 December.

4 min read

CGT €1,270 Exemption and Losses: Crypto Examples

Revenue TDM: the first €1,270 of an individual's chargeable gains is exempt and can't be carried forward; losses offset gains and carry forward. Examples.

4 min read

Crypto Record Keeping for Irish CGT: What to Keep

Revenue says crypto records, including wallet data, must be kept for 6 years and produced on request. A practical records list for a CGT return.

4 min read

Ad: Crypto Tax Software for Ireland, Compared

Ad. What to compare in crypto tracking and report tools for Irish CGT. Affiliate links are marked Ad. No prices or savings claims.

4 min read

Spending or Accepting Crypto in Ireland: CGT and VAT

Revenue says paying for goods with crypto is a CGT disposal, and VAT on a crypto sale uses the euro value. What buyers and businesses should record.

5 min read

Swapping Crypto for Crypto in Ireland: A CGT Example

Revenue treats an exchange of one asset for another as a chargeable occasion. A made-up euro example with the 1,270 exemption and the new cost basis.

5 min read

Giving or Receiving Crypto as a Gift in Ireland: CGT, CAT

Revenue: a gift to someone other than a spouse is a CGT disposal at market value, and the recipient may face Capital Acquisitions Tax. Example inside.

5 min read

Late Crypto CGT Return in Ireland: Surcharge and Interest

Revenue's late-filing surcharge is 5% of the tax (max €12,695) within two months and 10% (max €63,485) after, plus daily interest on late tax.

5 min read

PAYE Employee Sold Crypto? Revenue Says File a Return

Revenue's manual: a PAYE-only employee with a taxable crypto gain must file a return; frequent trading could make you a chargeable person.

4 min read

Paid Salary in Crypto in Ireland: Payroll and BIK Rules

Revenue's manual: crypto paid to an employee or director is valued in euro when paid for payroll tax; free or discounted crypto is a benefit in kind.

4 min read

Non-Domiciled in Ireland: Remittance Basis and Crypto

Revenue's manual: a crypto-asset on the cloud isn't 'situated outside the State', so the remittance basis may not apply; the taxpayer must prove situs.

4 min read

Which Crypto Price Does Revenue Expect You to Use?

Revenue's manual: there's no single exchange rate for crypto, so make a reasonable effort to use an appropriate one. Euro values apply.

4 min read

Lost Keys or a Worthless Token in Ireland: CGT Loss Rules

Revenue's s.538 manual: total loss or destruction of an asset is a CGT disposal; a negligible-value loss needs a claim. It does not mention crypto.

4 min read

Staking, Airdrops and DeFi in Ireland: What Revenue Says

Revenue's crypto manual covers trading vs CGT, VAT, payroll and valuation. It doesn't set out rules for staking, airdrops or DeFi rewards.

4 min read

Crypto Mining in Ireland: VAT and the Trade Question

Revenue's manual: mining income is generally outside VAT scope. Whether mining is a trade is a question of fact; income tax rules aren't spelled out.

4 min read

Form CG1 for Crypto Gains: Lines, Losses and Exemption

Walk through Revenue's Form CG1 (2025 version): disposals, losses first, then the €1,270 exemption, then rates. Crypto has no dedicated line.

4 min read

Which Coins Did I Sell? Ireland Cost Matching

Revenue's crypto manual says gains are worked out disposal by disposal for each asset. It sets no FIFO, average-cost or pooling rule for crypto.

4 min read

NFTs in Ireland: CGT and What Revenue Does Not Say

Revenue's crypto manual defines crypto-assets broadly but does not name NFTs. What it says about sales, trading and records, and the open questions.

4 min read

Crypto to a Spouse or Civil Partner: Irish CGT

Revenue says assets moved between spouses or civil partners living together are not a CGT disposal. Exceptions, and what it does not say for crypto.

4 min read

Unreported Crypto Gains in Ireland: Qualifying Disclosure

Revenue's page on qualifying disclosures: what it is, prompted vs unprompted, what to include, payment, and what Revenue does not say about crypto.

4 min read

Crypto Bought in Dollars: Converting to Euro for CGT

Revenue: the cost of an asset bought in foreign currency is translated into euro at the rate when you acquired it. What this means for crypto gains.

4 min read

Exchange Fees and CGT: What Counts as Allowable Cost?

Revenue lists allowable CGT costs exhaustively (s.552). Crypto exchange fees are not named; whether an exchange is an 'agent' is unconfirmed.

4 min read

Selling on a Non-EU Exchange: Irish CGT and DAC8

Irish residents are chargeable to CGT whichever exchange they use. Revenue says exchanges report from 2026 under DAC8/CARF; first returns by May 2027.

4 min read

Foreign Tax on a Crypto Sale: Credit or Allowable Cost?

Revenue says you might claim a credit for foreign CGT you paid, and that foreign tax on a disposal is allowable only if it gets no double tax relief.

4 min read