Crypto Tax in Ireland: What Every Expat Should Know
Ireland taxes crypto gains seriously. Getting the CGT calculation wrong — or missing the payment deadline — is one of the more expensive mistakes an expat can make here.
Every disposal is a taxable event
Selling to euros, swapping one coin for another, and using crypto to buy goods all count as disposals. So does gifting (with some family exceptions). Just holding doesn't.
The rate is 33%
Gains are taxed at 33% CGT — separate from income tax. Losses in the same year can offset gains, and unused losses roll forward.
The €1,270 annual exemption
The first €1,270 of net gains per person per year is exempt. A couple has two exemptions. Not transferable between years.
Payment deadlines that surprise people
Gains realised January–November: pay CGT by 15 December of the same year. Gains in December: pay by 31 January of next year. The Form CG1 (or Form 11) return is filed the following 31 October.
Records Revenue expects
Full trade history from every exchange (CSV export is fine), wallet addresses, and euro values on the date of each disposal. Keep it — Revenue can look back years if audited.