Crypto Tax Ireland: Records, Disposals and Income
Review how Irish crypto disposals and income may be taxed, which euro records to keep, and where exchange imports still need manual checking.
Reviewed 19 July 2026 · 9 min read
Important: Revenue says crypto treatment depends on the facts and circumstances. A sale, transfer, redemption, swap, or payment with crypto is likely to be a CGT disposal unless the activity amounts to a trade. Rewards, mining, employment receipts, derivatives, gifts, and remittance-basis cases can require different analysis.
Events that can create a tax record
Selling crypto for euro is not the only relevant event. Exchanging one token for another, spending crypto on goods or services, and transferring value in a transaction can be disposals. Staking, Earn, Learn, referral, airdrop, or other reward receipts may create income records and later acquisition basis.
Transfers between wallets you beneficially own are different from disposals, but the records must retain enough identity to prove that the assets moved rather than left your ownership.
Records to keep in euro
- Timestamp, asset, quantity, transaction ID, wallet or exchange, and the other side of every trade or transfer.
- Transaction-specific euro value, exchange-rate or price source, and all fees in the asset in which they were charged.
- Reward type, receipt time, quantity, and euro market value when received.
- Wallet-to-wallet links, wrapped-token or bridge activity, and enough history to establish the original acquisition basis.
- Statements and raw exports retained for at least the period required by Revenue guidance.
How Irish Investor helps
Irish Investor imports supported Binance, Bybit, Kraken, and Revolut Crypto activity, represents spot acquisitions and disposals for FIFO review, and can merge supported crypto-income events into later cost-basis calculations.
Price-fill and parser warnings matter. A reward imported at zero pending a price, an unmatched transfer, or a missing fee valuation should be resolved rather than accepted as a confirmed zero.
Where manual review is still essential
- Whether frequent or organised activity amounts to a Case I trade is a legal and factual question; the product's trader view is not trading accounts.
- DeFi, liquidity pools, wrapped assets, bridges, NFTs, loans, and some funding-fee flows can break a simple exchange-ledger model.
- Exchange APIs have history and product gaps. Reconcile API results against complete CSV or ledger exports where available.
- Foreign residence, domicile, remittance basis, gifts, losses from fraud, and inaccessible wallets need case-specific analysis.
From estimate to return
Separate disposal gains and losses from income events, confirm euro values and classifications, and then review the applicable return and payment deadlines. A complete exchange import does not by itself prove that off-exchange wallets or earlier acquisition history are complete.
Primary Sources
Also review the Tax Rate Sources page for dated product rates and model scope.
Related Guides
Reconcile supported crypto records
Import supported exchange activity, resolve warnings and missing valuations, and compare totals with your ledgers before using the result in a return.
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