🇪🇺 Europe
Crypto & taxes in Ireland
- Capital gains tax rate
- 33% on gains from disposing of crypto
- Annual exemption
- €1,270 per person, tax-free each year (not carried forward)
- Income
- Mining, staking and pay taxed as income (up to 40% + USC/PRSI)
- Reporting
- Form 11/CG1; EU data sharing via DAC8/CARF
Crypto regulation
Ireland, an EU/EEA member, applies MiCA with the Central Bank of Ireland as the competent authority for authorising and supervising crypto-asset service providers (CASPs); previously AML-registered VASPs must migrate to the MiCA regime. Revenue treats crypto as 'property' for tax purposes.
Taxation
For individuals, disposing of crypto is subject to Capital Gains Tax at 33%, applied to gains exceeding the annual personal exemption of €1,270 per person. Mining, staking and crypto remuneration are instead taxed as income at ordinary rates (up to 40%, plus USC and PRSI).
Useful information
CGT has specific payment deadlines (Jan–Nov disposals by 15 December; December by 31 January) and is reported via Form 11 or CG1. Exchanges report data to Revenue under DAC8/CARF, with automatic exchange between EU tax authorities.