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.
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