🇮🇪 Ireland

Ireland has a clear regulatory framework for cryptocurrencies, aligned with EU regulations such as the Markets in Crypto-Assets Regulation (MiCAR). The Central Bank of Ireland oversees financial stability and consumer protection in crypto-related financial services.

Overview

StatusLegal
Risk Score25/100 (Low Risk)
Regioneurope
CurrencyEUR
Adoption Rank#24

Tax

Capital Gains (Personal)33% capital gains tax on crypto disposals
Capital Gains (Corporate)12.5% (standard) / 15% (Pillar Two minimum for large groups)
VAT on CryptoNo

The regulatory page does not specify detailed crypto tax rates or rules, but VAT does not apply to crypto transactions.

Licensing

RequiredYes
RegulatorCentral Bank of Ireland
FrameworkMarkets in Crypto-Assets Regulation (MiCAR)
Easemedium
Cost$50,000 - $300,000

Licensing is governed under EU-wide MiCAR framework, requiring compliance with financial regulations and consumer protections.

DeFi

Status: regulated

DeFi activities are regulated under the broader EU crypto asset regulations, ensuring compliance with AML and consumer protection laws.

Stablecoins

Status: regulated

Stablecoins are regulated under MiCAR, with specific requirements for issuance and transparency.

NFTs

Status: Unclear

MiCA excludes unique NFTs. CBI follows ESMA classification guidance. No additional Irish NFT-specific rules.

Mining

LegalYes
Electricity$0.192/kWh
Renewable42%
Infrastructuregood

Mining is legal with moderate electricity costs and a significant share of renewable energy. Infrastructure supports crypto operations well.

Geopolitics

Stabilitystable
SanctionsNo
Corruption Index74/100
Banking Accessopen

Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map

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