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Crypto tax in Ireland 2026
Ireland treats crypto like any other asset: sell at a profit and you pay 33% capital gains tax (CGT), with the same small €1,270 annual exemption — there is no long-term holding discount.
Trade at a frequency and scale that looks like a business and Revenue can tax the profits as income at up to 40% plus charges instead.
At a glance
- top rate
- 33% CGT (investors)
- entry band
- First €1,270 of total gains each year exempt
- tax year basis
- Calendar year
- filing deadline
- Payment 15 December / 31 January; return by 31 October
- residency basis
- Resident and domiciled: worldwide crypto gains
- regime flag
- No holding-period exemption — unlike Portugal or Germany
Rates
Crypto taxation for individuals (2026)
| Rate | Base | Applies to |
|---|---|---|
| 33% | Net gain | Buying and selling as an investor — including crypto-to-crypto swaps |
| 20% / 40% + charges | Profits | Trading at business frequency and scale, or mining/staking rewards — generally income, but the trade test is facts-based |
Thresholds & allowances
- Annual exemption€1,270
Shared across all your capital gains, not crypto-specific
Residency
Residency trigger
Resident and domiciled means worldwide crypto gains are Irish business; non-domiciled residents are taxed when gains are brought into Ireland.
Non-resident treatment
Crypto is not on the specified-Irish-assets list, so non-residents generally fall outside Irish tax on personal crypto gains.
Notes
- Swapping one coin for another is a disposal — the gain crystallises even though no euros moved.
- Losses on crypto offset other capital gains in the same or later years.
- Ireland offers no equivalent of the 365-day exemptions found elsewhere — holding longer changes nothing.
- This treatment follows published Revenue guidance rather than crypto-specific legislation.
- Revenue's crypto manual makes business-versus-investment treatment depend on the facts of each case — there is no blanket rule for mining or staking; the pay-and-file date beyond 31 October is an administrative online extension set yearly, not the statutory deadline.
FAQ
How is crypto taxed in Ireland?
As a capital gain: 33% flat on profits when you sell or swap, with the standard €1,270 annual exemption. Business-scale trading or mining is taxed as income at up to 40% plus charges.
Is there a tax-free holding period for crypto in Ireland?
No — 33% applies whether you held for a week or a decade.
Figures: tax year 2026, compiled from public sources. Not tax advice.