Receipt income and a later disposal are separate tax events. Employment receipts follow payroll rules; other receipt categories depend on the activity.
Tax treatment, filing and sources
Crypto income alert: Employment paid in crypto is subject to normal payroll rules. Mining, staking and liquidity-pool receipts require a facts-and-circumstances assessment; they are not automatically all miscellaneous income. Receipt income and a later disposal are separate potential tax events. Choose a confirmed category before estimating tax; the CGT exemption does not shelter income receipts.
CGT disposal payment deadlines do not apply to income receipts. Employment tax is handled through payroll; trading Income Tax payment and filing depend on your self-assessment status. Use the disposal tool for any later sale, spending or swap.
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.
Official sources: Crypto tax manual, CGT deadlines, CARF/DAC8.