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Crypto Tax in Ireland

A structured summary of how individual crypto taxation works in Ireland — the tax regime, headline rate, accepted cost-basis methods, exemptions and anti-avoidance rules.

General information generated from our jurisdiction dataset, not tax advice. Rules change — verify with a local professional.

Individual crypto tax — Ireland

General Information

Default Framework
IFRS
Crypto Classification
Intangible Asset, Investment
Tax Year
Calendar Year (M12)
Functional Currency
EUR
FX Source (Reporting)
ECB
FX Source (Tax)
REVENUE_IE
Transaction Rate
Daily Spot
Hyperinflationary
✗ No

Individual Tax — Regime

Tax Regime
Capital Gains
33% CGT on crypto gains. Share pooling (FIFO within pools). 4-week B&B rule.
Tax Rate
33%
33% CGT

Individual Tax — Cost Basis

Measurement Basis
Historical Cost
Cost Method
FIFO
Method Electable
✗ No
Permitted Methods
Share Pooling
Country Override
Share Pooling (UK)

Individual Tax — Exemptions

CGT Exempt
✗ No
Holding Period
HP Benefit
Annual Exemption
EUR 1,270
Threshold Exemption

Individual Tax — Anti-Avoidance

Wash Sale
✓ Bed and Breakfast
Same-Day Rule
✓ Yes
Superficial Loss
✗ No
Loss Restriction
Capital only
Loss Carryforward
Unlimited
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Is crypto taxed for individuals in Ireland?

Ireland applies a Capital Gains treatment to individual crypto. The table above shows the headline rate, cost-basis method and any exemptions.

Which cost-basis method does Ireland use?

See the cost-basis section above for the default method and the alternatives Ireland permits for individuals.

Other jurisdictions

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