- Crypto service providers need a MiCA license, issued by the Central Bank of Ireland or by the regulator of another EU country. The Irish transitional period for existing providers ended on 29 December 2025.
- For individuals, selling, swapping or spending crypto is usually a disposal for capital gains tax (CGT). Budget 2027 cut the standard CGT rate from 33% to 31% for disposals on or after 7 October 2026. The first €1,270 of gains each year is exempt.
- CGT is paid by 15 December for gains from January to November, and by 31 January for December gains. The return is due by 31 October of the following year.
- Companies pay corporation tax: 12.5% on trading income and 25% on non-trading income.
- Since 1 January 2026, crypto service providers collect customer and transaction data for Revenue (DAC8). The first report on 2026 is due by 31 May 2027.
This guide covers private individuals and companies that hold, trade or accept crypto in Ireland. It does not cover issuing tokens. This page gives the overview; each topic has its own page with the details, examples and sources. It is general information, not legal or tax advice.
Key figures
| Item | Figure | Details |
|---|---|---|
| CGT rate, disposals on or after 7 October 2026 | 31% (33% before that date) | Personal tax |
| CGT annual exemption (2026) | €1,270 per person | Worked example |
| CGT payment, gains 1 January to 30 November 2026 | By 15 December 2026 | Deadline calendar |
| CGT payment, gains in December 2026 | By 31 January 2027 | Deadline calendar |
| Return for 2025 | 31 October 2026, 18 November 2026 when you pay and file through ROS | Filing |
| Corporation tax (2026) | 12.5% trading income, 25% non-trading income | Business tax |
| First DAC8 report (on 2026) | 31 May 2027 | DAC8 |
| Self-hosted wallet check (since 30 December 2024) | Transfers above €1,000 | Self-custody |
Legal status
Ireland applies the EU Markets in Crypto-Assets Regulation (MiCA). The Central Bank of Ireland licenses and supervises crypto-asset service providers. It calls crypto itself “not a regulated financial product” and warns that it is highly risky and speculative. More on regulation.
Tax for individuals
Revenue treats crypto as an asset, so a sale, swap or purchase with crypto is usually a disposal for capital gains tax. You pay CGT on the gain above the €1,270 annual exemption, at 31% for disposals from 7 October 2026. Losses can be set against gains and carried forward. If you deal in crypto as a trade, income tax applies instead. The steps, a worked example and the rules for moving to or from Ireland are on personal tax.
Tax for companies
Companies prepare accounts in euros (or their functional currency) and pay corporation tax: 12.5% on trading income and 25% on non-trading income. Exchanging crypto for money is exempt from VAT. More on business tax.
Reporting and filing obligations
Ireland uses self-assessment: you must declare a disposal even if no tax is due. CGT is paid in two rounds (15 December and 31 January), and the return follows by 31 October of the next year. Since 2026 crypto providers report customer data to Revenue under DAC8, with the first report by 31 May 2027. The full calendar, forms, penalties and record-keeping rules are on filing and deadlines.
Exchanges and KYC
Check a provider in the Central Bank of Ireland register or the ESMA register before you use it, and expect identity checks and the EU travel rule on transfers. Which exchanges may serve Ireland, and their fees and features side by side, are on exchanges.
Self-custody
Your own wallet does not need to be registered, but gains on crypto in it are taxed like any other, and Revenue can ask to see the records on your device. For transfers above €1,000 to or from your own wallet, the provider checks whether the wallet is yours. More on regulation.
Sources
Each topic page lists all the sources it uses. The main ones:
- Revenue: Tax and Duty Manual Part 02-01-03, Taxation of Crypto-Asset Transactions (reviewed January 2026) (last checked October 2026)
- Revenue: How to calculate CGT (last checked October 2026)
- Revenue: When and how do you pay and file CGT? (last checked October 2026)
- Department of Finance: Budget 2027 taxation measures (Tax Policy Changes) (last checked October 2026)
- Revenue: Corporation Tax, basis of charge (last checked October 2026)
- Revenue: Crypto-Asset Reporting Framework (CARF)/DAC8 (last checked October 2026)
- Central Bank of Ireland: Markets in Crypto Assets Regulation (MiCAR) (last checked October 2026)
- ESMA: Markets in Crypto-Assets Regulation (MiCA), interim MiCA register (last checked October 2026)
This page is general information, not legal or tax advice. Rules and rates change, so check the official sources before you act.