Revenue eBrief No. 88/18
15 May 2018
The tax treatment of cryptocurrency transactions
Tax and Duty Manual Part 02-01-03 has been created to clarify how the normal tax rules apply to transactions involving cryptocurrencies.
It sets out the treatment under Income Tax (IT), Corporation Tax (CT), Capital Gains Tax (CGT), Value-Added Tax (VAT) and Pay As You Earn (PAYE).