All countries
Ireland
Europe
Taxed as self-employed on net profit via self-assessment — Income Tax, USC and Class S PRSI. Business expenses deductible.
How it's classified
Self-employment / trading income (Schedule D), under self-assessment — not capital gains.
Tax rate
20% up to the standard-rate band then 40%, plus USC (~0.5–8%).
Social contributions
Class S PRSI on self-employed income (~4.1–4.2%, €650 minimum).
Registration / regime
Register as self-employed; file Form 11; preliminary tax by 31 October. Earned Income Tax Credit (up to €2,000).
Crypto payouts
USDC is income at EUR value on receipt; later disposal is a separate CGT event.
Sources
General information only — this is not tax or legal advice. Rules change and depend on your situation. Always confirm with a qualified tax professional in your country.
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