Taxes · IRL
Taxes in Ireland
In Ireland, profits from selling or disposing of cryptocurrency are subject to CGT at 33%, with an annual personal exemption of EUR 1,270. Crypto received as income, including staking rewards and mining proceeds, is taxed as ordinary income at marginal rates up to 52%. Revenue Commissioners have published guidance confirming these treatments, and all disposals must be reported on an individual's annual tax return.
The tax figures
Tax wedge
32.63 %
Of every €100 an employer spends on an average single worker, about €33 goes to tax and social contributions before pay-out.
12 of 36 countries that publish it · 2025 · see the ranking →
What this measures, and what it does not
The OECD tax wedge: income tax plus employee AND employer social contributions as a share of total labour cost, for a single person at exactly the average wage. It is a comparable type case between countries — not your personal tax rate.
Tax on pay
25.10 %
Of every $100 of gross pay at the average wage in Ireland, about $25 goes to income tax and employee social contributions.
20 of 37 countries that publish it · 2025 · see the ranking →
What this measures, and what it does not
The OECD net personal average tax rate: income tax plus the EMPLOYEE’s social contributions as a share of gross wage earnings, for a single person with no children at exactly the average wage. This is the rate you can apply to a salary. It is deliberately smaller than the tax wedge on the same page, which measures a wider bite (it adds the employer’s contributions) over a wider base (total labour cost) — two honest answers to two different questions.
Take-home pay
$52,511 PPP
The average job in Ireland pays about $52,511 a year (PPP) after income tax and the employee's social contributions.
8 of 37 countries that publish it · 2025 · see the ranking →
What this measures, and what it does not
Our own calculation: the OECD average annual wage multiplied by (1 − the OECD net personal average tax rate). Both legs share the same denominator — gross wage earnings — which is what makes the multiplication valid; the tax wedge, which is measured against total labour cost including the employer’s contributions, cannot be used this way. It is a comparable type case for a single average earner: not your salary, and not a full net-income figure, since it excludes benefits, deductions and consumption taxes.
Top income tax
48.00 %
23 of 37 countries that publish it · 2025 · see the ranking →
What this measures, and what it does not
The top statutory rate on wage income — what the last euro of a very high salary is taxed at, combining central and typical sub-central rates (OECD). Almost nobody pays this on their whole income: it applies only above the top threshold.
Corporate tax
12.50 %
16 of 96 countries that publish it · 2026 · see the ranking →
What this measures, and what it does not
The statutory (headline) corporate income tax rate from OECD Corporate Tax Statistics. Effective rates after deductions and incentives are typically lower; this is the rate on paper that companies plan around.
The rules, in words
Income tax
Crypto received as income (e.g. from employment, staking rewards, airdrops, or mining) is subject to Income Tax, USC, and PRSI at marginal rates up to 52%. The value at receipt in EUR is the assessable amount.
VAT / GST
Exempt. Following the CJEU Hedqvist ruling (C-264/14), exchanging cryptocurrency for fiat or other crypto is VAT-exempt. Goods or services purchased with crypto may still attract VAT on the underlying transaction.
Capital gains
Disposal of cryptocurrency is subject to Capital Gains Tax (CGT) at 33%. An annual exempt amount of EUR 1,270 applies per individual. Losses can be offset against gains. Each disposal (sale, swap, or spend) is a taxable event.
Type case, not tax advice: figures describe a single average earner and standard rates; your situation depends on residency, deductions and local rules. Verify with the tax authority before acting. — Fiatmap