Ireland

Ireland's VAT registration turnover thresholds, measured over any continuous 12-month period, are EUR 42,500 for the supply of services and EUR 85,000 for the supply of goods, including mixed supplies where goods make up at least 90% of turnover, for businesses established in Ireland.

Ireland exempts a defined list of supplies from VAT, including certain activities in the public interest (postal services, medical and related services, education, and national broadcasting), financial and insurance services, betting and gambling services, and the letting of immovable goods (subject to an option to tax); passenger transport services are also exempt under an Irish derogation from EU law.

An individual is exempt from Capital Gains Tax on disposal of a property that, for the entire period of ownership, was occupied as their only or main residence (Principal Private Residence Relief), extending to up to one acre of land around the house; the relief is restricted where the property was only partly used as a home or was not fully occupied throughout the period of ownership. A personal exemption of EUR 1,270 is separately deducted from the taxable gain.

Each year, the first EUR 1,270 of an individual's total chargeable gains, including gains from crypto-asset disposals, is exempt from Capital Gains Tax. This annual personal exemption can only be used to reduce a chargeable gain, and any part of it not used against a gain in that year cannot be used later.