How Bitcoin is Taxed in Ireland
Bitcoin is treated as an asset for CGT purposes. The rate is 33% on gains above the €1,270 annual exemption. Selling, swapping, or gifting Bitcoin are all taxable events. Simply holding or transferring between your own wallets is not taxable.
Payment Deadlines
Gains from January-November: CGT due by 15 December. Gains from December: due by 31 January. Annual CGT return due by 31 October the following year.
Frequently Asked Questions
What is the CGT rate on Bitcoin in Ireland?
33% on gains above the €1,270 annual exemption per person.
Is selling Bitcoin for euro a taxable event?
Yes. Revenue treats selling Bitcoin for fiat as a disposal, meaning any gain since your original purchase is subject to CGT.
Do I pay PRSI or USC on Bitcoin gains?
No. Capital gains in Ireland are not subject to PRSI or USC — only the 33% CGT rate applies.