Reporting framework, corporate tax and individual tax treatment for digital assets in Ireland, from CryptaCount's jurisdiction database covering 72 countries.
Ireland: tax & reporting data
General Information
Default Framework
IFRS
Permitted Frameworks
IFRS, FRS_102
IFRS Mandatory For
Listed entities use IFRS. Others may use FRS 102.
Tax Year
Calendar Year (end M12)
Functional Currency
EUR
FX Source (Reporting)
ECB
FX Source (Tax)
REVENUE_IE
Transaction Rate
Daily Spot
Hyperinflationary
✗ No
Reporting — FRS_102
Framework Available
✓ Yes
Crypto Classification
Intangible Asset, Investment
Classification Notes
IAS 38 intangible (most common); IAS 2 inventory if held for sale in ordinary course. No dedicated IFRS crypto standard.
Measurement Basis
Historical Cost
Fair Value
Permitted Cost Methods
FIFO, WAVG
Prohibited Cost Methods
LIFO
Impairment Required
✓ Yes
Impairment Type
FRS 102 Section 27
Reversal Allowed
✓ Yes
NRV Write-down
✗ Not required
Fair Value Hierarchy
—
Recent Standards
No dedicated IFRS crypto standard. IFRIC agenda decision (2019) confirmed IAS 38/IAS 2. IASB crypto project in pipeline, no ED yet.
Corporate Tax — Rate & Classification
Corporate Tax Rate
12.5%
Crypto Classification
Depends on Holding
Notes
Trading: 12.5%. Investment/passive: 25%.
Corporate Tax — Cost Basis
Measurement Basis
Historical Cost
Default Cost Method
SHARE POOLING
Permitted Methods
Share Pooling
Taxpayer Can Elect
✗ No
Country Override
Standard
Override Notes
Share pooling applies. Same-day rule, then 4-week B&B rule, then FIFO within pool.
LIFO Conformity Req.
✗ No
Differs from Reporting
✓ Yes
Corporate Tax — Anti-Avoidance
Wash Sale
✓ Bed and Breakfast
Window (before/after)
0d / 28d
Same-Day Rule
✓ Yes
Loss Restriction
Capital only
Loss Carryforward
Unlimited
Corporate Tax — Holding Period
Holding Period Benefit
✗ No
Period
—
Benefit Type
—
Corporate Tax — Crypto Event Treatment
Staking Rewards
FMV at Receipt
Gas Fee Treatment
Add to Cost
Gas = Disposal of Native
✓ Yes
Crypto↔Crypto Taxable
✓ Yes
DeFi Wrapping
Unclear
Fork Cost Basis
Zero
Individual Tax — Regime
Tax Regime
Capital Gains
Regime Notes
33% CGT on crypto gains. Share pooling (FIFO within pools). 4-week B&B rule.
Tax Rate
33%
Rate Notes
33% CGT
Individual Tax — Cost Basis
Measurement Basis
Historical Cost
Cost Method
FIFO
Method Electable
✗ No
Permitted Methods
Share Pooling
Country Override
Share Pooling (UK)
Individual Tax — Exemptions
CGT Exempt
✗ No
Exempt Conditions
—
Holding Period
—
HP Benefit
—
Annual Exemption
EUR 1,270
Threshold Exemption
—
Individual Tax — Anti-Avoidance
Wash Sale
✓ Bed and Breakfast
Same-Day Rule
✓ Yes
Superficial Loss
✗ No
Loss Restriction
Capital only
Loss Carryforward
Unlimited
B2C vs B2B Differences
Differs from B2B
✓ Yes
Notes
Tax: specific CGT rules with share pooling. FS: accounting standards.
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