---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "europe", "fatf", "legal"]
aliases: ["IE", "IRL", "Éire / Ireland"]
created: 2026-09-02
updated: 2026-02-10
compile_into: ["[[country--ireland]]"]
sources:
  - name: "Central Bank of Ireland"
    url: "https://www.centralbank.ie"
    type: "official"
  - name: "EU [[concept--mica|MiCA]] Regulation"
    url: "https://eur-lex.europa.eu"
    type: "official"
---

# 🇮🇪 [[country--ireland|Ireland]] (IE) — Crypto Regulation

> Ireland maintains a legal and regulated environment 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 but does not provide detailed crypto-specific guidance on this page.

## Overview

| Field | Value |
|-------|-------|
| Status | Legal |
| Risk Score | 25/100 (Low Risk) |
| Enforcement Level | Moderate |
| Region | [[domain--europe|europe]] |
| Currency | [[entity--eur|EUR]] |
| Adoption Rank | #24 |

## Tax

| Type | Rate |
|------|------|
| 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 Crypto | No |

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

## Licensing

| Field | Value |
|-------|-------|
| Required | Yes |
| Regulator | [[entity--central-bank-of-ireland|Central Bank of Ireland]] |
| Framework | Markets in Crypto-Assets Regulation (MiCAR) |
| Ease | medium |
| Cost | $50,000 - $300,000 |
| Timeline | 6-18 months |

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

## Laws & Regulations

| Name | Year | Status | Scope |
|------|------|--------|-------|
| [Regulation (EU) 2023/1114 on Markets in Crypto-Assets (MiCA)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R1114) | 2023 | active | supranational |
| [Regulation (EU) 2023/1113 on Transfer of Funds and Certain Crypto-Assets (TFR)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023R1113) | 2023 | active | supranational |
| [Council Directive (EU) 2023/2226 (DAC8)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32023L2226) | 2023 | active | supranational |
| [Regulation (EU) 2022/2554 on Digital Operational Resilience for the Financial Sector (DORA)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32022R2554) | 2022 | active | supranational |
| [Directive (EU) 2018/843 (5th Anti-Money Laundering Directive)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32018L0843) | 2018 | active | supranational |
| [Directive (EU) 2018/1673 on Combating Money Laundering by Criminal Law (6AMLD)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32018L1673) | 2018 | active | supranational |
| [Regulation (EU) 2024/1624 on Anti-Money Laundering Requirements (AML Regulation)](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024R1624) | 2024 | active | supranational |
| [Commission Delegated Regulation (EU) 2024/2795 supplementing MiCA](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024R2795) | 2024 | active | supranational |

Establishes a comprehensive EU framework for crypto-asset service providers (CASPs), stablecoin issuers (ART/EMT), and trading platforms; prohibits market abuse in crypto-assets; full application from 30 December 2024.
Extends [[concept--fatf|FATF]] Travel Rule to crypto-asset transfers; requires CASPs to collect and transmit originator/beneficiary information for all transfers, removing the EUR 1000 threshold; applies from 30 December 2024.
Amends Directive 2011/16/EU to require mandatory automatic exchange of information on crypto-asset transactions held by EU tax residents; CASPs must report to national tax authorities from 1 January 2026.
Mandates ICT risk management, incident reporting, third-party provider oversight, and digital operational resilience testing for financial entities including CASPs covered by MiCA; applies from 17 January 2025.
First EU directive to bring crypto-asset exchange services and custodian wallet providers within AML/CFT scope; introduced KYC obligations and registration requirements for Virtual Asset Service Providers.
Harmonises criminal-law definitions and penalties for money laundering across EU member states; establishes minimum custodial sentences and corporate liability rules applicable to crypto-related ML offences.
Replaces 5AMLD/6AMLD with a single AML Regulation directly applicable in all member states; tightens KYC/CDD requirements for CASPs and sets EUR 1000 cash-equivalent threshold for crypto transactions; phased application 2027.
MiCA Level 2 delegated act setting regulatory technical standards on information requirements and procedures for competent authority notifications under MiCA; part of the MiCA implementation package applicable from December 2024.

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | Yes |
| Travel Rule | Yes |
| FATF Member | Yes |
| FATF Status | compliant |

## 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

| Field | Value |
|-------|-------|
| Legal | Yes |
| Electricity Cost | $0.192/kWh |
| Renewable Energy | 42% |
| Climate | temperate |
| Infrastructure | good |

Mining is legal with moderate electricity costs and a significant share of renewable energy. Ireland's temperate climate aids cooling efficiency. Infrastructure quality is good for data centers and internet connectivity.

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | stable |
| Sanctions | No |
| Corruption Index | 74/100 |
| Ease of Business | easy |
| Internet Freedom | free |
| Banking Access | open |
| Sanctions Programs Active | Yes |

## Enforcement

CBI has enforced AML compliance requirements against registered VASPs and issued public warnings about unlicensed crypto service providers operating in Ireland.

## CBDC Status: in_development

## FAQ

### Is cryptocurrency legal in Ireland?

Ireland maintains a legal and regulated environment 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 but does not provide detailed crypto-specific guidance on this page.

### What is the FATF status of Ireland?

Ireland is classified by FATF as: compliant.

### Are VASPs licensed in Ireland?

Yes, licensing is required for VASPs.

### What is the AML/KYC regime in Ireland?

KYC is mandatory for crypto businesses.

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-09-02.*

**Sources:**
- [Central Bank of Ireland](https://www.centralbank.ie)
- [EU MiCA Regulation](https://eur-lex.europa.eu)