Ireland Cryptocurrency Tax
Detailed cryptocurrency tax rates and rules for Ireland in 2026.
Cryptocurrency gains in Ireland are subject to Capital Gains Tax at 33%. Each disposal (sale, exchange, gift, or use for payment) is a taxable event. The annual CGT exemption of €1,270 applies. Crypto received through mining or staking may be treated as income, subject to income tax, USC, and PRSI. Revenue has issued guidance classifying cryptocurrency as an asset rather than currency.
Crypto Tax Status
Taxed
Treatment
Capital gains (CGT)
Additional Notes
Revenue applies a 4-week rule: if you sell crypto and reacquire the same crypto within 4 weeks, the cost basis of the sold crypto is the acquisition cost of the new crypto (preventing wash sales). Losses on crypto can offset other capital gains. Professional traders may be assessed under income tax rather than CGT. Revenue has indicated increased scrutiny of crypto transactions and requires full disclosure on tax returns.
How Ireland Crypto Tax compares
Ireland taxes cryptocurrency gains. 68 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
