Coinfig app

Ireland guidance

Manuals, guides and help pages the authority publishes to explain how the rules apply.

Showing 1 to 61 of 61 documents, archived 2026-09-12

The archived copy is the file as the authority served it on the date shown. The live source is the authority's own page, which is always the current word.

Guidance documents archived for Ireland
DocumentIssuerDateArchived copyLive sourceCitation key
Disposal of shares, worked examples on calculating the capital gain or loss, Tax and Duty Manual Part 19-04-06AOffice of the Revenue Commissioners (Revenue)2019-08PDF, 246 KB, mirrorOpenREV TDM 19-04-06A
Taxation of Crypto-Asset Transactions, Tax and Duty Manual Part 02-01-03, version archived by Revenue on 3 April 2020Office of the Revenue Commissioners (Revenue)2020-04PDF, 545 KB, mirrorOpen
Taxation of Crypto-Asset Transactions, Tax and Duty Manual Part 02-01-03, version archived by Revenue on 6 May 2022Office of the Revenue Commissioners (Revenue)2022-04PDF, 604 KB, mirrorOpenREV TDM 02-01-03 2022
Restriction on Capital Losses, s 546A TCA 1997, Tax and Duty Manual Part 19-02-05AOffice of the Revenue Commissioners (Revenue)2022-08PDF, 206 KB, mirrorOpenREV TDM 19-02-05A
Death (S.573), Tax and Duty Manual Part 19-03-09Office of the Revenue Commissioners (Revenue)2022-08PDF, 264 KB, mirrorOpenREV TDM 19-03-09
Disposals of marketable shares and securities (S.581), Tax and Duty Manual Part 19-04-03Office of the Revenue Commissioners (Revenue)2023-08PDF, 171 KB, mirrorOpenREV TDM 19-04-03
Acquisition, enhancement and disposal costs (S.552), Tax and Duty Manual Part 19-02-10Office of the Revenue Commissioners (Revenue)2023-10PDF, 244 KB, mirrorOpenREV TDM 19-02-10
Chargeable persons, Tax and Duty Manual Part 41A-01-01Office of the Revenue Commissioners (Revenue)2024-07PDF, 216 KB, mirrorOpenREV TDM 41A-01-01
CAT aggregation rulesOffice of the Revenue Commissioners (Revenue)2024-10-02PDF, 85 KB, mirrorOpen
Passive trades and loss relief restrictions, Tax and Duty Manual Part 12-01-02Office of the Revenue Commissioners (Revenue)2024-11PDF, 236 KB, mirrorOpenREV TDM 12-01-02
What do you pay CGT on?Office of the Revenue Commissioners (Revenue)2024-11-25PDF, 149 KB, mirrorOpen
What is exempt from CGT?Office of the Revenue Commissioners (Revenue)2024-11-25PDF, 70 KB, mirrorOpen
Allowable losses (S.546), Tax and Duty Manual Part 19-02-05Office of the Revenue Commissioners (Revenue)2024-12PDF, 159 KB, mirrorOpenREV TDM 19-02-05
Annual exempt amount (S.601), Tax and Duty Manual Part 19-07-01Office of the Revenue Commissioners (Revenue)2024-12PDF, 177 KB, mirrorOpenREV TDM 19-07-01
Books and records to be kept, Tax and Duty Manual Part 38-03-17Office of the Revenue Commissioners (Revenue)2024-12PDF, 458 KB, mirrorOpenREV TDM 38-03-17
Disposals and acquisitions made at market value (S.547), Tax and Duty Manual Part 19-02-06Office of the Revenue Commissioners (Revenue)2025-03PDF, 140 KB, mirrorOpenREV TDM 19-02-06
Guidelines for charging Interest on Late Payment, Tax and Duty Manual, Collection and Debt ManagementOffice of the Revenue Commissioners (Revenue)2025-05PDF, 699 KB, mirrorOpenREV TDM INTEREST
If you make a loss (Capital Gains Tax)Office of the Revenue Commissioners (Revenue)2025-05-02PDF, 101 KB, mirrorOpen
Capital Gains Tax (CGT) on the disposal of an asset, how to calculate CGTOffice of the Revenue Commissioners (Revenue)2025-05-16PDF, 122 KB, mirrorOpenREV CGT CALC
Capital Gains Tax (CGT) on the disposal of an asset, overviewOffice of the Revenue Commissioners (Revenue)2025-05-27PDF, 73 KB, mirrorOpen
CAT groupsOffice of the Revenue Commissioners (Revenue)2025-06-06PDF, 80 KB, mirrorOpenREV CAT GROUPS
Small Gift ExemptionOffice of the Revenue Commissioners (Revenue)2025-06-12PDF, 69 KB, mirrorOpenREV CAT SMALL GIFT
Capital Acquisitions Tax (CAT) thresholds, rates and aggregation rules, overviewOffice of the Revenue Commissioners (Revenue)2025-06-24PDF, 63 KB, mirrorOpenREV CAT AGGREGATION
Historical CAT thresholdsOffice of the Revenue Commissioners (Revenue)2025-06-24PDF, 263 KB, mirrorOpen
Important dates for CATOffice of the Revenue Commissioners (Revenue)2025-06-24PDF, 62 KB, mirrorOpen
CAT ratesOffice of the Revenue Commissioners (Revenue)2025-07-01PDF, 68 KB, mirrorOpenREV CAT RATES
Full self-assessment, consideration of standards of proof when making or amending Revenue assessments, Tax and Duty Manual Part 41A-05-01Office of the Revenue Commissioners (Revenue)2025-07PDF, 441 KB, mirrorOpenREV TDM 41A-05-01
Surcharge for late submission of Returns, Tax and Duty Manual Part 47-06-08Office of the Revenue Commissioners (Revenue)2025-07PDF, 97 KB, mirrorOpenREV TDM 47-06-08
Exemption on transfers between spouses or civil partnersOffice of the Revenue Commissioners (Revenue)2025-07-07PDF, 44 KB, mirrorOpenREV CAT SPOUSE
CAT group thresholdsOffice of the Revenue Commissioners (Revenue)2025-09-24PDF, 125 KB, mirrorOpenREV CAT THRESHOLDS
Knowing what to payOffice of the Revenue Commissioners (Revenue)2025-12-09PDF, 73 KB, mirrorOpen
Preliminary taxOffice of the Revenue Commissioners (Revenue)2025-12-09PDF, 79 KB, mirrorOpen
Forms to complete (A guide to self-assessment)Office of the Revenue Commissioners (Revenue)2025-12-09PDF, 81 KB, mirrorOpen
What is preliminary tax? (A guide to self-assessment)Office of the Revenue Commissioners (Revenue)2025-12-09PDF, 79 KB, mirrorOpenREV PRELIM TAX
Tax rates, bands and reliefsOffice of the Revenue Commissioners (Revenue)2026-01-01PDF, 156 KB, mirrorOpenREV TAX CHARTS
Taxation of Crypto-Asset Transactions, Tax and Duty Manual Part 02-01-03Office of the Revenue Commissioners (Revenue)2026-01PDF, 522 KB, mirrorOpenREV TDM 02-01-03
Universal Social Charge (USC), Tax and Duty Manual Part 18D-00-01Office of the Revenue Commissioners (Revenue)2026-01PDF, 291 KB, mirrorOpenREV TDM 18D-00-01
Standard rates and thresholds of USCOffice of the Revenue Commissioners (Revenue)2026-01-01PDF, 82 KB, mirrorOpenREV USC
PRSI Class S RatesDepartment of Social Protection (Ireland)2026-01-20PDF, 43 KB, mirrorOpenGOV PRSI CLASS S
A guide to self-assessment, overviewOffice of the Revenue Commissioners (Revenue)2026-01-26PDF, 72 KB, mirrorOpen
The pay and file systemOffice of the Revenue Commissioners (Revenue)2026-03-12PDF, 78 KB, mirrorOpen
Filing your tax return (Self-assessment and self-employment)Office of the Revenue Commissioners (Revenue)2026-03-19PDF, 78 KB, mirrorOpenREV PAYFILE 2026
Crypto-Asset Reporting Framework (CARF)/DAC8, information to be provided by crypto-asset usersOffice of the Revenue Commissioners (Revenue)2026-03-24PDF, 71 KB, mirrorOpenREV DAC8 USER INFO
Crypto-Asset Reporting Framework (CARF)/DAC8, registration obligationsOffice of the Revenue Commissioners (Revenue)2026-03-24PDF, 81 KB, mirrorOpen
Crypto-Asset Reporting Framework (CARF)/DAC8, reporting obligationsOffice of the Revenue Commissioners (Revenue)2026-03-24PDF, 67 KB, mirrorOpen
Crypto-Asset Reporting Framework (CARF)/DAC8, overviewOffice of the Revenue Commissioners (Revenue)2026-03-30PDF, 90 KB, mirrorOpenREV DAC8
What constitutes a trade? Tax and Duty Manual Part 02-02-06Office of the Revenue Commissioners (Revenue)2026-04PDF, 166 KB, mirrorOpenREV TDM 02-02-06
Shares and Securities, Introductory, Tax and Duty Manual Part 19-04-01Office of the Revenue Commissioners (Revenue)2026-05PDF, 128 KB, mirrorOpenREV TDM 19-04-01
What are the VAT thresholds?Office of the Revenue Commissioners (Revenue)2026-05-06PDF, 77 KB, mirrorOpenREV VAT THRESHOLDS
Cryptocurrencies and crypto-assetsOffice of the Revenue Commissioners (Revenue)2026-06-22PDF, 52 KB, mirrorOpenREV CRYPTO PAGE
Assets (S.532), Tax and Duty Manual Part 19-01-01Office of the Revenue Commissioners (Revenue)2026-07PDF, 1.5 MB, mirrorOpenREV TDM 19-01-01
Selling or disposing of sharesOffice of the Revenue Commissioners (Revenue)2026-07-24PDF, 282 KB, mirrorOpenREV CGT SHARES
Capital Gains Tax, rate of charge (S.28), Tax and Duty Manual Part 02-03-01AOffice of the Revenue Commissioners (Revenue)2026-08PDF, 1.6 MB, mirrorOpenREV TDM 02-03-01A
Disposals where assets lost or destroyed or become of negligible value (S.538), Tax and Duty Manual Part 19-01-09Office of the Revenue Commissioners (Revenue)2026-08PDF, 2.1 MB, mirrorOpenREV TDM 19-01-09
Time of Disposal and acquisition (S.542), Tax and Duty Manual Part 19-01-15Office of the Revenue Commissioners (Revenue)2026-08PDF, 1.5 MB, mirrorOpenREV TDM 19-01-15
Guidance on reporting obligations of Reporting Crypto-Asset Service Providers, Tax and Duty Manual Part 38-03-38Office of the Revenue Commissioners (Revenue)2026-08PDF, 2.9 MB, mirrorOpen
When and how do you pay and file CGT?Office of the Revenue Commissioners (Revenue)2026-08-25PDF, 119 KB, mirrorOpenREV CGT PAY FILE
Credit for Capital Gains Tax (CGT) paid on the same eventOffice of the Revenue Commissioners (Revenue)2026-09-03PDF, 76 KB, mirrorOpen
List of Reportable Jurisdictions for CARF and DAC8 purposesOffice of the Revenue Commissioners (Revenue)undatedPDF, 278 KB, mirrorOpenREV CARF JURISDICTIONS
Code of Practice for Revenue Compliance InterventionsOffice of the Revenue Commissioners (Revenue)undatedPDF, 1.4 MB, mirrorOpenREV COP INTERVENTIONS
Guide to Completing 2025 Pay and File Self-Assessment ReturnsOffice of the Revenue Commissioners (Revenue)undatedPDF, 1.5 MB, mirrorOpen