Estimate a non-trading crypto disposal's gain, remaining annual exemption, date-specific CGT and filing deadlines.
Your result
Capital Gains Tax€0.00
Gain
€0.00
Taxable Gain
€0.00
Tax year applied: 2026
Swaps and spending can be disposals without euro cash. Use a supported acquisition cost; this tool does not match transaction lots.
CGT payment deadline, if tax is due
Normal CGT return deadline
. Announced ROS extensions may differ.
Tax treatment, filing and sources
Irish Revenue crypto tax rule: Selling crypto for EUR, spending it or swapping it can be a disposal for CGT purposes. Tax is on chargeable gains, not the entire disposal value. Trading activity may instead be subject to Income Tax. The current €1,270 personal exemption is shared across all qualifying gains in the calendar year after allowable losses; it is not a separate or guaranteed permanent crypto allowance.
Cost-basis reminder: Enter a cost supported by your transaction records. This estimator does not identify acquisition lots or enforce FIFO. Revenue Part 02-01-03 does not prescribe a mandatory crypto FIFO rule. Confirm the appropriate identification method before aggregating multiple transactions. For tokens previously taxed as income, check the supported acquisition value so that the receipt is not taxed again as a zero-cost gain.
January–November disposals: CGT due 15 December that year. December disposals: due 31 January the next year. File a return for a reportable disposal even if reliefs or losses leave no tax due. Form CG1, paper Form 12 or Form 11 depends on your filing status. Late-payment interest and late-return penalties are not included in this estimate.
CARF/DAC8: Reporting Crypto-Asset Service Providers collect information on reportable users and relevant transactions from 1 January 2026. Irish providers' first returns are due by 31 May 2027; Revenue exchanges information with relevant jurisdictions by 30 September 2027. This is not a claim that every exchange reports all transactions directly to Revenue. Reporting does not replace your own tax return.
Retain clear transaction, EUR valuation and wallet records for at least six years. Provider reporting is not proof your tax has been paid.
Gain = disposal EUR value − supported acquisition cost − allowable fees. Apply available allowable losses, then only the remaining annual €1,270 exemption. Multiply the taxable balance by the date-specific standard CGT rate. Historical 33%; announced 31% from 7 October 2026, subject to legislation.
All calculated figures · 10
Disposal Date
2026-10-06
Losses Used
€0.00
Losses Remaining
€0.00
Exemption Applied
€0.00
Exemption Remaining Before Disposal
€1,270.00
Exemption Unused After Disposal
€1,270.00
Disposal Cash After Tax
€0.00
Rate Percent
33%
Payment Due
2026-12-15
Return Due
2027-10-31
Assumptions and sources
Standard individual CGT only. Enter annual aggregate figures or track exemption already used; losses are applied before the €1,270 exemption. New losses must be legally allowable before carrying forward.
Budget 2027 announces 31% for ordinary disposals from 7 October 2026; earlier supported disposals use 33%. Development land remains at 33% and is excluded. Aggregate only gains subject to the same rate; split periods separately without reusing losses or the annual exemption. Announced measures remain subject to legislation.
The €1,270 personal allowance is shared across all qualifying gains in the calendar year. Unused allowance expires at year end; it cannot be carried forward or used again for every sale.
Principal residence, retirement, entrepreneur, indexation, foreign tax credit, connected-party restrictions, share matching and fund/insurance exit-tax regimes are excluded. Market value can replace consideration on gifts or non-commercial disposals.
Irish Revenue crypto tax rule: Selling crypto for EUR, spending it or swapping it can be a disposal for CGT purposes. Tax is on chargeable gains, not the entire disposal value. Trading activity may instead be subject to Income Tax. The current €1,270 personal exemption is shared across all qualifying gains in the calendar year after allowable losses; it is not a separate or guaranteed permanent crypto allowance.
Cost-basis reminder: Enter a cost supported by your transaction records. This estimator does not identify acquisition lots or enforce FIFO. Revenue Part 02-01-03 does not prescribe a mandatory crypto FIFO rule. Confirm the appropriate identification method before aggregating multiple transactions. For tokens previously taxed as income, check the supported acquisition value so that the receipt is not taxed again as a zero-cost gain.
Only a non-trading individual's standard crypto disposal is modelled. EUR fair values, allowable costs/losses and remaining annual exemption are entered by you, not inferred from a query or exchange.
This is a disposal/period estimate, not an automatically reconciled annual return. Do not reuse losses or the annual exemption across periods. Receipt income, gifts/CAT, companies, non-resident/remittance treatment, special token rights and asset-specific exceptions require separate assessment.
For a reportable disposal, a CGT return is required even where reliefs or losses leave no tax due. The normal filing date is shown; announced ROS extensions may differ. Form CG1, paper Form 12 or Form 11 depends on your filing status. Late payment interest and late-return penalties are not included.
CARF/DAC8: Reporting Crypto-Asset Service Providers collect information on reportable users and relevant transactions from 1 January 2026. Irish providers' first returns are due by 31 May 2027; Revenue exchanges information with relevant jurisdictions by 30 September 2027. This is not a claim that every exchange reports all transactions directly to Revenue. Reporting does not replace your own tax return.
Keep clear transaction, valuation and wallet records for at least six years; ongoing enquiries may require longer retention.
Non-trading individuals only; no automatic FIFO or wallet ledger. Annual exemption and losses are entered as remaining amounts. Receipt income, trading, gifts, companies, special token rights and residency exceptions require separate treatment. The Budget rate is an announcement, not a permanent-rate guarantee.
Rules profile: date-specific standard CGT, including the Budget 2027 announcement from 7 October 2026. Development land is excluded.
Gain = disposal EUR value − supported acquisition cost − allowable fees. Apply available allowable losses, then only the remaining annual €1,270 exemption. Multiply the taxable balance by the date-specific standard CGT rate. Historical 33%; announced 31% from 7 October 2026, subject to legislation.
Non-trading individuals only; no automatic FIFO or wallet ledger. Annual exemption and losses are entered as remaining amounts. Receipt income, trading, gifts, companies, special token rights and residency exceptions require separate treatment. The Budget rate is an announcement, not a permanent-rate guarantee.