Official tax documents for Ireland

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Most Irish crypto tax questions come back to these six documents. Start here, then use the full register below when you need the exact paragraph.

1. Taxation of Crypto-Asset Transactions, Tax and Duty Manual Part 02-01-03

   Tax and Duty Manual Part 02-01-03, the only manual Revenue has written on crypto and the place it states how it reads a crypto disposal.

   Office of the Revenue Commissioners (Revenue)Archived copy: PDF, 522 KB, fetched 2026-09-12Live source

2. Taxes Consolidation Act 1997, section 28, Taxation of capital gains and rate of charge (as enacted)

   Section 28 of the Taxes Consolidation Act 1997, the provision that charges capital gains tax on a disposal and sets the rate it is charged at.

   Houses of the Oireachtas, Irish Statute BookArchived copy: PDF, 27 KB, fetched 2026-09-12Live source

3. Form 11, Income Tax Return and Self-Assessment for the year 2025

   Form 11 for 2025, the self-assessment income tax return a chargeable person files, with its capital gains panel.

   Office of the Revenue Commissioners (Revenue)Archived copy: PDF, 5.3 MB, fetched 2026-09-12Live source

4. Form CG1, Capital Gains Tax Return and Self-Assessment 2025

   Form CG1 for 2025, the standalone capital gains return for somebody who has a gain to declare but no Form 11 to file.

   Office of the Revenue Commissioners (Revenue)Archived copy: PDF, 413 KB, fetched 2026-09-12Live source

5. When and how do you pay and file CGT?

   Revenue on when capital gains tax is paid and filed, which is where the two Irish payment periods and their December and January dates are set out.

   Office of the Revenue Commissioners (Revenue)Archived copy: PDF, 119 KB, fetched 2026-09-12Live source

6. Finance Act 2025, section 92, Implementation of Part I of OECD (2023) International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework (as enacted)

   Section 92 of the Finance Act 2025, which brings the OECD Crypto-Asset Reporting Framework into Irish law.

   Houses of the Oireachtas, Irish Statute BookArchived copy: PDF, 128 KB, fetched 2026-09-12Live source

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The full archive, grouped the way the authorities group it.

By citation key

Each key below is the reference Coinfig uses for a rule. Link straight to one by adding its anchor to this page address, for example #key-catca-2003.

• CATCA 2003

  • Capital Acquisitions Tax Consolidation Act 2003 (No. 1 of 2003), as enacted, complete textPDF, 639 KBLive source

• CJEU HEDQVIST

  • Judgment of the Court (Fifth Chamber) of 22 October 2015, Skatteverket v David Hedqvist, Case C-264/14PDF, 193 KBLive source

• EU REG 2023/1113

  • Regulation (EU) 2023/1113 of the European Parliament and of the Council of 31 May 2023 on information accompanying transfers of funds and certain crypto-assets and amending Directive (EU) 2015/849 (recast), Official Journal L 150 of 9 June 2023PDF, 751 KBLive source

• FA 2025

  • Finance Act 2025, section 92, Implementation of Part I of OECD (2023) International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework (as enacted)PDF, 128 KBLive source

• GOV PRSI CLASS S

  • PRSI Class S RatesPDF, 43 KBLive source

• REV BUDGET 2026

  • Budget 2026 SummaryPDF, 332 KBLive source

• REV CARF JURISDICTIONS

  • List of Reportable Jurisdictions for CARF and DAC8 purposesPDF, 278 KBLive source

• REV CAT AGGREGATION

  • Capital Acquisitions Tax (CAT) thresholds, rates and aggregation rules, overviewPDF, 63 KBLive source

• REV CAT GROUPS

  • CAT groupsPDF, 80 KBLive source

• REV CAT RATES

  • CAT ratesPDF, 68 KBLive source

• REV CAT SMALL GIFT

  • Small Gift ExemptionPDF, 69 KBLive source

• REV CAT SPOUSE

  • Exemption on transfers between spouses or civil partnersPDF, 44 KBLive source

• REV CAT THRESHOLDS

  • CAT group thresholdsPDF, 125 KBLive source

• REV CGT CALC

  • Capital Gains Tax (CGT) on the disposal of an asset, how to calculate CGTPDF, 122 KBLive source

• REV CGT PAY FILE

  • When and how do you pay and file CGT?PDF, 119 KBLive source

• REV CGT SHARES

  • Selling or disposing of sharesPDF, 282 KBLive source

• REV COP INTERVENTIONS

  • Code of Practice for Revenue Compliance InterventionsPDF, 1.4 MBLive source

• REV CRYPTO PAGE

  • Cryptocurrencies and crypto-assetsPDF, 52 KBLive source

• REV DAC8

  • Crypto-Asset Reporting Framework (CARF)/DAC8, overviewPDF, 90 KBLive source

• REV DAC8 USER INFO

  • Crypto-Asset Reporting Framework (CARF)/DAC8, information to be provided by crypto-asset usersPDF, 71 KBLive source

• REV EBRIEF 034/26

  • Revenue eBrief No. 034/26, Pay and File Extension Date, 2026PDF, 57 KBLive source

• REV EBRIEF 095/22

  • Revenue eBrief No. 095/22, Taxation of crypto-asset transactionsPDF, 55 KBLive source

• REV EBRIEF 161/24

  • Revenue eBrief No. 161/24, Taxation of Crypto-Asset TransactionsPDF, 56 KBLive source

• REV PAYFILE 2026

  • Filing your tax return (Self-assessment and self-employment)PDF, 78 KBLive source

• REV PRELIM TAX

  • What is preliminary tax? (A guide to self-assessment)PDF, 79 KBLive source

• REV TAX CHARTS

  • Tax rates, bands and reliefsPDF, 156 KBLive source

• REV TDM 02-01-03

  • Taxation of Crypto-Asset Transactions, Tax and Duty Manual Part 02-01-03PDF, 522 KBLive source

• REV TDM 02-01-03 2022

  • Taxation of Crypto-Asset Transactions, Tax and Duty Manual Part 02-01-03, version archived by Revenue on 6 May 2022PDF, 604 KBLive source

• REV TDM 02-02-06

  • What constitutes a trade? Tax and Duty Manual Part 02-02-06PDF, 166 KBLive source

• REV TDM 02-03-01A

  • Capital Gains Tax, rate of charge (S.28), Tax and Duty Manual Part 02-03-01APDF, 1.6 MBLive source

• REV TDM 12-01-02

  • Passive trades and loss relief restrictions, Tax and Duty Manual Part 12-01-02PDF, 236 KBLive source

• REV TDM 18D-00-01

  • Universal Social Charge (USC), Tax and Duty Manual Part 18D-00-01PDF, 291 KBLive source

• REV TDM 19-01-01

  • Assets (S.532), Tax and Duty Manual Part 19-01-01PDF, 1.5 MBLive source

• REV TDM 19-01-09

  • Disposals where assets lost or destroyed or become of negligible value (S.538), Tax and Duty Manual Part 19-01-09PDF, 2.1 MBLive source

• REV TDM 19-01-15

  • Time of Disposal and acquisition (S.542), Tax and Duty Manual Part 19-01-15PDF, 1.5 MBLive source

• REV TDM 19-02-05

  • Allowable losses (S.546), Tax and Duty Manual Part 19-02-05PDF, 159 KBLive source

• REV TDM 19-02-05A

  • Restriction on Capital Losses, s 546A TCA 1997, Tax and Duty Manual Part 19-02-05APDF, 206 KBLive source

• REV TDM 19-02-06

  • Disposals and acquisitions made at market value (S.547), Tax and Duty Manual Part 19-02-06PDF, 140 KBLive source

• REV TDM 19-02-10

  • Acquisition, enhancement and disposal costs (S.552), Tax and Duty Manual Part 19-02-10PDF, 244 KBLive source

• REV TDM 19-03-09

  • Death (S.573), Tax and Duty Manual Part 19-03-09PDF, 264 KBLive source

• REV TDM 19-04-01

  • Shares and Securities, Introductory, Tax and Duty Manual Part 19-04-01PDF, 128 KBLive source

• REV TDM 19-04-03

  • Disposals of marketable shares and securities (S.581), Tax and Duty Manual Part 19-04-03PDF, 171 KBLive source

• REV TDM 19-04-06A

  • Disposal of shares, worked examples on calculating the capital gain or loss, Tax and Duty Manual Part 19-04-06APDF, 246 KBLive source

• REV TDM 19-07-01

  • Annual exempt amount (S.601), Tax and Duty Manual Part 19-07-01PDF, 177 KBLive source

• REV TDM 38-03-17

  • Books and records to be kept, Tax and Duty Manual Part 38-03-17PDF, 458 KBLive source

• REV TDM 41A-01-01

  • Chargeable persons, Tax and Duty Manual Part 41A-01-01PDF, 216 KBLive source

• REV TDM 41A-05-01

  • Full self-assessment, consideration of standards of proof when making or amending Revenue assessments, Tax and Duty Manual Part 41A-05-01PDF, 441 KBLive source

• REV TDM 47-06-08

  • Surcharge for late submission of Returns, Tax and Duty Manual Part 47-06-08PDF, 97 KBLive source

• REV TDM INTEREST

  • Guidelines for charging Interest on Late Payment, Tax and Duty Manual, Collection and Debt ManagementPDF, 699 KBLive source

• REV USC

  • Standard rates and thresholds of USCPDF, 82 KBLive source

• REV VAT THRESHOLDS

  • What are the VAT thresholds?PDF, 77 KBLive source

• SI 584/2025

  • S.I. No. 584 of 2025, European Union (Administrative Cooperation in the Field of Taxation) Regulations 2025PDF, 259 KBLive source

• TCA 1997

  • Taxes Consolidation Act 1997 (No. 39 of 1997), as enacted, complete textPDF, 3.7 MBLive source

• TCA 1997 s 1028

  • Taxes Consolidation Act 1997, section 1028, Married persons (capital gains tax) (as enacted)PDF, 39 KBLive source

• TCA 1997 s 1080

  • Taxes Consolidation Act 1997, section 1080, Interest on overdue income tax and corporation tax (as enacted)PDF, 42 KBLive source

• TCA 1997 s 1084

  • Taxes Consolidation Act 1997, section 1084, Surcharge for late returns (as enacted)PDF, 64 KBLive source

• TCA 1997 s 28

  • Taxes Consolidation Act 1997, section 28, Taxation of capital gains and rate of charge (as enacted)PDF, 27 KBLive source

• TCA 1997 s 29

  • Taxes Consolidation Act 1997, section 29, Persons chargeable (as enacted)PDF, 47 KBLive source

• TCA 1997 s 31

  • Taxes Consolidation Act 1997, section 31, Amount chargeable (as enacted)PDF, 25 KBLive source

• TCA 1997 s 538

  • Taxes Consolidation Act 1997, section 538, Disposals where assets lost or destroyed or become of negligible value (as enacted)PDF, 28 KBLive source

• TCA 1997 s 546

  • Taxes Consolidation Act 1997, section 546, Allowable losses (as enacted)PDF, 35 KBLive source

• TCA 1997 s 547

  • Taxes Consolidation Act 1997, section 547, Disposals and acquisitions treated as made at market value (as enacted)PDF, 41 KBLive source

• TCA 1997 s 552

  • Taxes Consolidation Act 1997, section 552, Acquisition, enhancement and disposal costs (as enacted)PDF, 41 KBLive source

• TCA 1997 s 580

  • Taxes Consolidation Act 1997, section 580, Shares, securities, etc: identification (as enacted)PDF, 41 KBLive source

• TCA 1997 s 581

  • Taxes Consolidation Act 1997, section 581, Disposals of shares or securities within 4 weeks of acquisition (as enacted)PDF, 33 KBLive source

• TCA 1997 s 601

  • Taxes Consolidation Act 1997, section 601, Annual exempt amount (as enacted)PDF, 35 KBLive source

• TCA 1997 s 886

  • Taxes Consolidation Act 1997, section 886, Obligation to keep certain records (as enacted)PDF, 52 KBLive source

• VATCA 2010 SCH 1

  • Value-Added Tax Consolidation Act 2010, Schedule 1, exempt activities (as enacted)PDF, 119 KBLive source

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