How to report and pay crypto tax in Ireland

You report and pay crypto tax in Ireland through Revenue's self-assessment system. Pay capital gains tax by 15 December for disposals made between 1 January and 30 November, or by 31 January for disposals made in December, and file the CGT return by 31 October of the following year. Revenue says the return is needed even if you owe nothing, and the form you use depends on whether you already file an annual tax return.

This page is the practical "what do I click and when" guide. The question of what is taxable is covered in our crypto tax overview, and the calculation is in crypto capital gains tax in Ireland. We checked Revenue's filing page on 5 October 2026. Budget 2027 is on 6 October 2026, so re-check rates and dates on revenue.ie after it.

The dates, in one place

CGT has its own calendar. It does not follow the income tax dates, and it catches out people who assume their normal payroll or preliminary tax covers it.

Revenue's filing page states these dates and adds that the return is required "even if no tax is due because of reliefs or allowable losses". Its crypto manual notes that an extended filing date applies for returns filed through ROS but does not give the exact date, so check the current year's date on ROS rather than rely on memory. Late payment brings interest, and a late return brings a penalty.

A worked example makes the point. If you sold crypto in March 2026 and another batch in December 2026, the March gain would be payable by 15 December 2026 and the December gain by 31 January 2027, with the return for the whole of 2026 due by 31 October 2027.

Step 1: do the sums first

Before you touch any Revenue service, you want a clean figure for the year: each disposal, its euro proceeds, its cost, its fees, the net gain or loss, then the €1,270 exemption. Our worked examples show the method, and the crypto tax calculator gives a quick estimate. The numbers that go on a return should be checked against your exported transaction histories, not recalled from memory.

Step 2: register for CGT

If you have never paid CGT, you need to be registered for it. Revenue describes two routes. In ROS, sign in, then go to My Services, Manage Tax Registrations and select CGT. In myAccount, sign in, go to Tax Registrations and choose Register on the CGT line. Once registered you can pay online. Revenue also describes arrangements for people who are exempt from mandatory e-filing, who can email Revenue's payment accounting section or post a payment with the appropriate payslip.

The crypto manual also says that PAYE-only taxpayers who make a crypto gain must file a return through myAccount. We have not walked through the live screens for this page, so menu names may shift; follow the prompts and use Revenue's own help pages if they differ from the above.

Step 3: pick the right form

Revenue's filing page names the forms by who you are. Form CG1 is a paper form for people who do not file an annual tax return; it goes to Revenue's office in Ennis, Co. Clare. Form 12 is for PAYE taxpayers who have to file a return. Form 11 is for the self-employed or people with non-PAYE income, who include the gain in their annual return. Forms for trusts, estates and companies are different again, and companies deal with crypto through corporation tax rather than CGT.

If you are unsure which applies, the practical test is whether you already file an annual return for other reasons, such as rental income, a side business or foreign income. If so, your gain normally goes into that return. If you have only a salary and a crypto gain, check Revenue's guidance, or ask your accountant.

Step 4: pay

Payment is made through ROS or myAccount once you are registered. Keep the confirmation. If you owe tax for December disposals, remember that the deadline is 31 January, so the bill can arrive in a month when many other payments are also due. Setting money aside in euro at the time you sell is one of the most practical habits you can form, because a coin that has fallen in value by December still leaves the tax calculated on the earlier gain.

Step 5: file the return

File by 31 October of the year after the disposal. For many people filing through ROS this is the same annual return they already file. Include the gain and any losses carried forward. If you had a loss and no gain, declare the loss anyway, as Revenue says unused losses carry forward but must be included in your returns.

If you missed a deadline or never declared

First, the cost of delay only rises. Interest runs on late tax, and a late return carries a penalty. Revenue's Code of Practice for Revenue Compliance Interventions explains how Revenue treats a disclosure of an underpayment. The general principle is that a complete and accurate disclosure made before Revenue contacts you is treated more favourably than one made after an audit or enquiry begins. We could not open a dedicated Revenue disclosure page on 5 October 2026 (the pages we tried returned an error), so we do not quote percentages or procedures. Read the Code of Practice and get a qualified adviser to prepare and submit the disclosure. The reasons to move sooner rather than later are in our pages on CARF and DAC8 and on what counts as evasion.

Records: six years

Revenue's manual says to keep records for six years and to make wallet or device records available on request. Keep, for each transaction: date and time, type, asset, quantity, euro value and how you derived it, fees, counterparty or platform, and the wallet addresses involved. Export histories annually. If an exchange closes, you may not be able to retrieve them later.

Year-end checklist

1. Export

   Download full transaction histories from every exchange, app and wallet you used in the calendar year.

2. Reconcile

   Match deposits and withdrawals so that transfers between your own accounts are not counted as sales.

3. Value

   Put a euro value on every swap and spend, with a note of the rate source.

4. Calculate

   Work out gains and losses per disposal, then net them and apply the exemption.

5. Diarise

   Note 15 December and 31 January for payment and 31 October for the return.

6. Consider the timing

   If you plan to sell, the lawful options around 31 December and 1 January are covered in our guide to reducing crypto tax.

What exchanges will and will not do for you

Several platforms let you download a gain/loss report, which can be a useful starting point. It will not necessarily match Irish rules, will not see activity on other platforms or self-custody wallets, and may not value swaps the way you need. The filing is your responsibility. From 1 January 2026 exchanges also have a reporting duty of their own to Revenue, but that covers gross totals only, as explained in our CARF guide. If you cash out, our guide to selling crypto in Ireland covers the banking side.

Common slips when filing

A few mistakes come up often enough to be worth naming. People pay on 15 December and assume that finishes the matter, then miss the return in October. They file a return showing only the euro they withdrew to their bank, forgetting swaps and spending. They forget December disposals, which sit in the next payment window. They treat a partial gain as covered by the exemption, when the exemption applies to the net total for the year across every platform, not to each exchange separately. And they rely on an exchange's downloadable report without checking that it covers the whole calendar year and every account.

Another trap is mixing up your tax identity with your platform identity. If your account is in a partner's name, or you hold coins jointly, the disposals are attributed according to who owns them, which is a factual question you should settle before filing. Revenue's pages are the authority for forms and dates, and the Revenue CGT filing guidance is worth reading in full every year because details change. The Tax and Duty Manual on crypto-asset transactions is the second document to keep to hand.

If Revenue writes to you

An enquiry is not an accusation. Revenue can ask you to substantiate figures, and the manual says wallet records must be made available on request. Reply by the date given, with your transaction exports, your valuation notes and your calculation. If you realise while preparing the reply that the return was wrong, tell your adviser before sending anything, because the timing of a disclosure matters. Keep copies of everything sent and of Revenue's replies, and remember that records go back six years.