Cómo declarar criptomonedas en Irlanda
Ireland taxes crypto gains with a 33% Capital Gains Tax, one of the highest rates in Europe, with a very limited annual exemption of €1,270 and unusual payment deadlines.
Quick Tax Summary
- Tax type
- Capital Gains Tax
- Tipo aplicable
- 33% on gains
- Tax-exempt minimum
- €1,270 annual gain exempted
- Crypto-to-crypto
- Yes
- Staking y recompensas
- Income Tax at the time of receipt
- Losses
- Offsettable and indefinitely carried forward
- Filing deadline
- December 15 and January 31, depending on the sale period
- Formularios
- Form 11 or Form CG1
- Sanciones
- Daily interest and penalties up to 100% of the tax
- Autoridad fiscal
- Revenue Commissioners
The two payment deadlines
Gains realized between January 1 and November 30 are paid by December 15 of the same year. Those realized in December are paid by January 31 of the following year.
The formal declaration is submitted later, on Form 11 or CG1 corresponding to the fiscal year, but payment has its own dates, and interest accrues from then.
Cost and loss rules
Ireland applies FIFO along with a four-week rule for repurchases that prevents generating artificial losses by selling and immediately repurchasing.
Losses are offset against other gains in the same year, and the remaining balance is carried forward indefinitely to future years, provided they are declared at the time.
Before filing: have your history in order
The first step to a proper tax declaration is to download the complete transaction history from each platform you use. MiCA-licensed exchanges often provide ready-to-use annual reports, which significantly simplifies the filing process.
See exchanges with MiCA licenseFrequently Asked Questions
Other countries in the same region · Europe
This guide provides general information and does not constitute tax advice. Rules change frequently: always confirm details with your country's tax authority or a tax advisor.