Crypto Tax Hub Reviewed 22 July 2026

Crypto Tax Ireland 2026: CGT, Taxable Events, Filing and Records

A researched Irish crypto tax guide hub covering CGT, Income Tax, taxable events, filing dates, six-year records, MiCAR and provider checks.

6 practical guides

Crypto Tax Ireland guides

Start with the guide closest to your question, then use the related calculator when you need numbers.

Crypto Tax Irish Crypto Tax Rules CGT, Income Tax, losses, the annual exemption and euro-valued calculations. Crypto Tax Is Crypto Legal in Ireland? Legal status, MiCAR, provider checks, consumer risk and 2026 reporting changes. Crypto Tax Taxable vs Non-Taxable Events A transaction-by-transaction guide to buying, holding, selling, swapping and spending. Crypto Tax When to Pay and File Crypto Tax The separate payment and return deadlines, forms and filing workflow. Crypto Tax How to Choose a Crypto App A neutral safety, cost, records and tax-export checklist for Irish users. Crypto Tax Crypto Records Checklist The six-year evidence checklist for exchanges, wallets, valuations, fees and transfers.

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Choose the guide for the question you need to answer

Crypto tax questions are easier to answer in the right order. First identify the transaction, then decide which tax may apply, calculate the euro gain or income, and finally deal with payment, filing and records. The guides in this cluster follow that workflow instead of putting every crypto topic into one oversized article.

Your question	Best guide	What it covers
How is crypto taxed?	Irish Crypto Tax Rules	CGT, Income Tax, losses, exemption and examples.
Does this transaction count?	Taxable vs Non-Taxable Events	Buy, hold, sell, swap, spend, gift and reward events.
When and how do I report it?	When to Pay and File Crypto Tax	Payment periods, returns, CG1, Form 11 and Revenue registration.
What evidence should I keep?	Crypto Records Checklist	Six-year transaction, valuation, fee and wallet evidence.
Is crypto legal and how do I check a provider?	Is Crypto Legal in Ireland?	Legal tender, MiCAR, the Central Bank register and risk.

The 2026 Irish position in plain English

Revenue states that Ireland has no special tax rules for crypto-assets. The normal rules for Capital Gains Tax, Income Tax, Corporation Tax, VAT, payroll taxes and Capital Acquisitions Tax are applied to the facts. For an individual investor, a sale or other transfer will commonly be examined as a CGT disposal. If the activity amounts to a trade, profits may instead be taxable as trading income. That boundary is fact-specific; frequency alone is not a complete test.

Two regulatory changes are especially relevant in 2026. MiCAR now provides an authorisation framework for crypto-asset service providers, and Revenue's DAC8/Crypto-Asset Reporting Framework regime applies to reporting crypto providers from 1 January 2026. These developments improve oversight and tax transparency, but neither determines your tax calculation or removes the need to keep records.

A practical four-step workflow

1. Classify each eventSeparate acquisitions, transfers between your own wallets, disposals, rewards, payments and gifts.

2. Value in euroRecord the euro market value, date, time, price source and fees for the event.

3. Calculate by tax headWork out gains disposal by disposal and keep income-type receipts separate.

4. Pay, file and retain evidenceMeet the applicable deadline and keep supporting records for six years.

A calculator is useful at step three for a straightforward disposal. It cannot decide whether complex DeFi activity is income, a disposal, a loan or something else, and it cannot reconstruct missing cost history.

What the Crypto Tax Calculator can and cannot do

The calculator can estimate a simple capital gain from euro proceeds, allowable cost, fees and available losses. It also illustrates the standard CGT rate and the individual annual exemption. It is not a tax return and does not know your complete portfolio, prior-year losses, acquisition matching, trading status or other chargeable gains for the year.

Use it as a planning tool after you have reconstructed the transaction. For multiple wallets, high transaction volumes, staking, mining, liquidity pools, NFTs, derivatives, gifts, inherited assets or business activity, reconcile the full history and consider professional advice.

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Frequently asked questions

Is there a separate crypto tax in Ireland?

No. Revenue applies existing Irish taxes to crypto-assets according to the facts and circumstances.

Is every crypto transaction taxed at 33%?

No. A chargeable gain may be subject to CGT, while trading profits, employment receipts or other rewards may fall under Income Tax or Corporation Tax rules.

Does swapping crypto count if I receive no cash?

A swap can be a disposal of the asset given up. The euro value of what you receive is relevant to the calculation.

Does MiCAR make crypto risk-free?

No. Authorisation and conduct rules do not remove price, custody, fraud or product risk.

Will provider reporting calculate my tax?

No. DAC8/CARF reporting does not replace your own calculation, return or supporting records.

How long should I keep crypto tax records?

Revenue guidance requires records used for tax purposes to be retained for six years.