Taxes · 🇮🇪 Ireland
Crypto and tokenized asset taxes in Ireland
Crypto gains are subject to Capital Gains Tax at 31% for sales from 7 October 2026 (33% before). The first EUR 1,270 of gains each year is tax-free. There is no holding-period exemption.
Crypto
Gains
31% CGT for disposals from 7 Oct 2026 (33% from 6 Dec 2021 to 6 Oct 2026)
Holding period
None. Gains are taxed however long you hold.
Tax-free allowance
EUR 1,270 annual personal exemption on total chargeable gains (after losses); it cannot create a loss
Losses
Losses offset gains in the same year; unused losses are carried forward to future years.
Also
Revenue says selling, transferring or redeeming crypto, and spending it on goods or services, is most likely a CGT disposal. Each disposal is calculated separately. If you deal in crypto as a trade, profits fall under income tax instead.
Income and tokenized assets
Staking, lending, yield
Revenue has no specific guidance on staking, lending or airdrops for individuals. Trading profits from dealing in crypto are taxed under normal income tax rules. Crypto paid as salary is taxed through payroll at its euro value.
Tokenized stocks, bonds, funds
No specific Revenue guidance on tokenized shares or bonds. Revenue's CGT page lists a 40% rate for gains on foreign life policies and foreign investment products, which may matter for tokenized fund units.
Tokenized gold
No specific guidance on gold-backed tokens such as PAXG or XAUT.
Filing
Tax year
Calendar year; CGT on gains from 1 Jan to 30 Nov due by 15 Dec, December gains by 31 Jan; return due 31 Oct of the following year
Reporting
Self-assessment: declare gains in your return (PAYE-only employees too). Under DAC8/CARF (s. 891HA TCA 1997), crypto providers collect data from 1 January 2026 and file the first returns by 31 May 2027.
Tax authority
Watch out
- The rate depends on the disposal date: 33% up to 6 October 2026, 31% from 7 October 2026.
- Spending crypto is a taxable disposal.
- Pay CGT on gains made by 30 November before 15 December, not just with the annual return.
- Keep records for 6 years.
Sources
- Revenue TDM Part 02-01-03: Taxation of crypto-asset transactions · revenue.ie
- Revenue: how to calculate CGT (rates) · revenue.ie
- Revenue: CARF/DAC8 · revenue.ie
Not confirmed
- Tax treatment of staking, lending and airdrops — no Revenue guidance found.
- Crypto-to-crypto swaps are not named explicitly in Revenue's manual.
- Whether tokenized ETFs/fund units fall under the 40% regime or exit tax.
- Tax treatment of PAXG/XAUT.
Researched 2026-11-09 for private individuals resident in Ireland. Information, not tax advice — rules change; check the tax authority before you file.