How to Pay Crypto Tax in Ireland: Revenue Steps

How to pay crypto tax in Ireland comes down to two steps: pay any Capital Gains Tax (CGT) on your gains by Revenue's payment deadline, then declare the gains on a tax return the following year. Those are two separate deadlines, and the payment one comes first. You also have to file even when losses or the €1,270 annual exemption mean there's nothing to pay.

Risk warning: Crypto-assets such as bitcoin are high risk and speculative. Their value can go down as well as up, sometimes sharply, and you could lose all the money you put in. Past performance doesn't necessarily give a guide to the future. Some crypto products and services are unregulated, and even under MiCA crypto is not covered by the Deposit Guarantee Scheme or the Investor Compensation Scheme. Crypto isn't suitable for everyone, so only use money you can afford to lose.

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Tax note: This is general information based on Revenue guidance and the Finance (No. 2) Bill 2026 as published, checked on 30 October 2026. It isn't tax advice. Your position depends on your circumstances, so speak to a tax adviser or Revenue before you file.

Who needs to report

Anyone with a chargeable gain has to file a return. That includes PAYE workers who've never filed anything because their employer handles their tax. Payroll doesn't know about your crypto, so it's up to you.

A disposal includes selling, gifting or exchanging an asset. Swapping one crypto for another is an exchange, and using crypto to pay for goods or services is also a disposal. Revenue says selling, transferring or redeeming crypto is most likely a disposal for CGT unless the activity amounts to a trade. Each case depends on its facts.

Gains and losses are worked out one disposal at a time. Our guide to crypto tax in Ireland explains how the tax itself works.

If your activity amounts to a trade, income tax rules rather than CGT can apply. Crypto received as wages is taxed through payroll at its euro value. Speak to a tax adviser where your circumstances make the treatment unclear.

Two deadlines: paying and filing

This is where people get caught. You pay the tax months before you file the return, and the payment date depends on when in the year you sold or swapped.

For 2026 disposals, gains go on the return due by 31 October 2027. CGT on disposals from 1 January to 30 November 2026 is payable by 15 December 2026. CGT on December 2026 disposals is payable by 31 January 2027.

Revenue says there's no change to these dates for 2026 disposals. Revenue's paying and filing page sets out the deadlines and return options.

Which form to use to declare crypto

There isn't a special crypto tax return in Ireland. You use whichever form fits how you normally deal with Revenue:

One detail trips up PAYE workers who do everything online: Revenue's page says you can't report CGT on the online Form 12 in myAccount. For CGT, Revenue lists the paper Form 12.

If you're not sure which form applies to you, speak to a tax adviser or contact Revenue.

Registering for CGT

If you aren't already registered for income tax self-assessment, Revenue says to register for CGT through myAccount or ROS. Do this early, ideally before your first payment deadline, so you're not trying to register and pay in the same week in December.

What to gather before you file

Before you sit down to do the sums, pull together everything for the year. Most exchanges let you download a transaction history, which is a good starting point.

• Dates: The date of each transaction, including each disposal.
• Euro values and costs: The values and costs used to work out each gain or loss.
• Wallet and exchange records: Records supporting the transactions and your calculations.

For swaps and payments in crypto, there's no euro amount on the statement, so you need a value. Revenue expects a reasonable effort to use an appropriate valuation in euro at the time of the transaction. Note where each value came from.

Keep all of it for six years. Revenue says wallet records must be made available if it asks for them.

Step by step: paying CGT then filing the return

1. Identify disposals and the relevant tax treatment

Go through your records for sales, swaps, gifts and anything you paid for in crypto. Each one is a separate disposal. If you trade so often that it might count as a trade, speak to a tax adviser, because income tax rules could apply instead.

Revenue's manual does not specifically set out how staking rewards are taxed. If you've had staking rewards, get advice on those before you file.

2. Calculate gains, losses and any exemption

Revenue applies 31% to most gains on disposals made on or after 7 October 2026. The rate took effect through a Budget 2027 financial resolution and is in the Finance (No. 2) Bill 2026, which had not been enacted when we checked on 30 October 2026. Disposals before 7 October 2026 are taxed at 33%.

The first €1,270 of chargeable gains per person each year is exempt. It can reduce a gain, but it can't create or increase a loss. For 2026, check each disposal date, because some gains may be at 33% and some at 31%. Revenue's CGT rate manual sets out the rate change.

Allowable losses are set against gains in the same year first, with unused losses carried forward to later years. You still need to file the return to claim the loss. Read more about claiming crypto losses if losses affect your calculation.

3. Register where required and pay by the payment deadline

If you are not already registered for income tax self-assessment, register for CGT through myAccount or ROS. Pay any CGT due by the deadline for the disposal period: 15 December for January to November disposals, or 31 January of the following year for December disposals.

4. File the appropriate return

Use the form that fits your situation and file by 31 October of the year after the disposal. File even if the answer is zero.

The Form 11 ROS extension

The Form 11 deadline for 2025 returns is 31 October 2026, extended to 18 November 2026 if you both pay and file through ROS. Revenue sets out this extension in eBrief 034/26.

That extension covers filing and paying income tax balances and preliminary tax. It doesn't move the CGT payment dates of 15 December and 31 January.

Late payment and late filing

Miss the payment date and Revenue charges interest. Miss the filing date and you can face a surcharge or penalty. They're separate, so paying on time doesn't excuse a late return.

If you've missed a deadline or think you should have reported crypto gains in earlier years, speak to a tax adviser about putting it right.

DAC8 means Revenue will also get data

DAC8 and the OECD Crypto-Asset Reporting Framework apply in Ireland from 1 January 2026. Reporting crypto-asset service providers collect information about users and their crypto transactions from that date.

Providers report to Revenue by 31 May of the following year. The first returns, covering 2026, are due by 31 May 2027. Providers must also give each user a copy of the information reported about them by 31 May.

Revenue exchanges the data with other EU tax authorities by 30 September, with the first exchange by 30 September 2027. Revenue's DAC8 page explains the reporting framework.

DAC8 changes what Revenue is told, not how crypto is taxed. Your obligation to report gains yourself stays the same. Our guide to DAC8 crypto reporting explains this alongside your own reporting responsibilities.

Frequently asked questions

Do I have to report crypto gains if I only have PAYE income?

Yes. PAYE-only workers who make a chargeable gain must file a return. Revenue lists paper Form 12 for PAYE taxpayers and says you cannot report CGT on the online Form 12 in myAccount.

Do I file if the exemption means I owe no CGT?

Yes. A return is due even if no tax is payable because of the exemption or losses. The exemption is €1,270 per person each year.

Does swapping one crypto for another count as a disposal?

Yes. A disposal includes exchanging an asset, so a crypto-to-crypto swap is a disposal. Using crypto to buy goods or services is also a disposal. Gains and losses are worked out disposal by disposal.

Can I wait until I file to pay CGT?

No. The payment deadline comes first. January to November disposals have a payment deadline of 15 December that year. December disposals have a payment deadline of 31 January the following year. The return is due by 31 October of the following year.

Does DAC8 reporting replace my own return?

No. Providers reporting information to Revenue does not replace your obligation to report gains yourself. DAC8 changes what Revenue is told and does not change how crypto is taxed.

How do I report staking rewards to Revenue?

Revenue's crypto manual, which we checked on 30 October 2026, doesn't specifically set out how staking rewards are taxed. Speak to a tax adviser before you report them.