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Ireland
Europe
Taxed as self-employed on net profit via self-assessment — Income Tax, USC and Class S PRSI. Business expenses deductible.
Classification
Self-employment / trading income (Schedule D), under self-assessment — not capital gains.
Taux d'imposition
20% up to the standard-rate band then 40%, plus USC (~0.5–8%).
Cotisations sociales
Class S PRSI on self-employed income (~4.1–4.2%, €650 minimum).
Immatriculation / régime
Register as self-employed; file Form 11; preliminary tax by 31 October. Earned Income Tax Credit (up to €2,000).
Payouts en crypto
USDC is income at EUR value on receipt; later disposal is a separate CGT event.
Sources
Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.
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