{
 "country": "IE",
 "country_name": "Ireland",
 "generated": "2026-11-01",
 "last_verified": "2026-11-01",
 "methodology": {
  "weights": {
   "platform_coverage": 25,
   "import_quality": 10,
   "local_tax_rules": 50,
   "ease_of_use": 5,
   "pricing": 10
  },
  "platform_formula": "10 pts for the integration count (200+ = 10, 100+ = 5, 50+ = 3) + 15 pts for the platforms Irish users most use: Revolut, Coinbase, Kraken, 5 each, API or file (Ireland has no domestic retail exchange)",
  "local_slots": [
   "revolut",
   "coinbase",
   "kraken"
  ],
  "local_rubric": [
   {
    "id": "A1",
    "block": "A",
    "criterion": "FIFO across all your wallets",
    "how": "Earlier units are sold first (s.580 TCA), and lots keep their purchase date and cost when you move coins between your own wallets, so one queue runs across everything you hold. 5 if FIFO is preset for Ireland; 3 if FIFO must be chosen by hand or only runs per wallet; 0 for HIFO-only, average cost or UK-style pooling.",
    "type": "Binary",
    "points": 5
   },
   {
    "id": "A2",
    "block": "A",
    "criterion": "Irish profile in euro",
    "how": "Ireland can be chosen as the tax country and euro is the base currency, with no short/long-term split.",
    "type": "Measurable",
    "points": 2
   },
   {
    "id": "A3",
    "block": "A",
    "criterion": "Swaps and spending are disposals",
    "how": "Swapping one coin for another, or paying with crypto, disposes of the coin given up at the euro value of what you receive. A default that treats swaps as tax-free = 0.",
    "type": "Binary",
    "points": 3
   },
   {
    "id": "B1",
    "block": "B",
    "criterion": "The €1,270 exemption, used after losses and never carried forward",
    "how": "One exemption per person, applied only up to the year's net gain, after current-year and brought-forward losses; unused exemption is lost. Carrying it forward, applying it before losses or doubling it for a couple = 0.",
    "type": "Measurable",
    "points": 4
   },
   {
    "id": "B2",
    "block": "B",
    "criterion": "Losses netted in the year, then carried forward without limit",
    "how": "Unused losses carry forward and are used before the exemption: a €2,000 gain with €5,000 losses brought forward leaves €3,000 to carry. Dropping the unused loss, or using the exemption first, = 0.",
    "type": "Measurable",
    "points": 4
   },
   {
    "id": "B3",
    "block": "B",
    "criterion": "Gains split by payment period",
    "how": "Gains made 1 January – 30 November (tax due 15 December) shown apart from gains made in December (due 31 January). One annual figure = 0.",
    "type": "Measurable",
    "points": 3
   },
   {
    "id": "B4",
    "block": "B",
    "criterion": "The 2026 rate cut: 33 % to 6 October, 31 % from 7 October",
    "how": "Each period's 2026 gains split by rate. Taxing all of 2026 at 33 % = 0. How the exemption and losses are shared between the two rates is not scored until Revenue says.",
    "type": "Measurable",
    "points": 3
   },
   {
    "id": "B5",
    "block": "B",
    "criterion": "No 4-week matching for crypto by default",
    "how": "The 4-week rule in s.581 covers shares and securities. Plain FIFO as the Irish default, with the tool's Irish treatment stated = 3; plain FIFO but nothing Irish said = 1; 4-week matching applied by default = 0.",
    "type": "Binary",
    "points": 3
   },
   {
    "id": "B6",
    "block": "B",
    "criterion": "Rewards: income when received, and that value is the cost",
    "how": "Staking, mining and airdrops booked at their euro value on receipt, kept as income apart from gains, and used as the cost when sold. A €0-cost default = 0.",
    "type": "Measurable",
    "points": 3
   },
   {
    "id": "B7",
    "block": "B",
    "criterion": "Trading fees in cost and proceeds",
    "how": "A purchase fee adds to the cost and a sale fee reduces the proceeds (buy €2,000 + €10, sell €2,500 − €12.50 → gain €477.50).",
    "type": "Measurable",
    "points": 2
   },
   {
    "id": "B8",
    "block": "B",
    "criterion": "Euro at the time of each transaction",
    "how": "Every value converted to euro when the transaction happens, with a reasonable price source; no separate currency result.",
    "type": "Binary",
    "points": 1
   },
   {
    "id": "B9",
    "block": "B",
    "criterion": "Transfers to a spouse or civil partner: no gain",
    "how": "A label that moves coins to a spouse or civil partner without booking a gain or loss.",
    "type": "Binary",
    "points": 1
   },
   {
    "id": "C1",
    "block": "C",
    "criterion": "CG1 / Form 11 figures under the form's names",
    "how": "Total consideration, gains, losses, prior-year losses used, personal exemption, net chargeable gain, losses carried forward and the net gain per period and rate category, named as Revenue prints them. Annual totals without the period and rate split = half.",
    "type": "Binary",
    "points": 4
   },
   {
    "id": "C2",
    "block": "C",
    "criterion": "Tax to pay per period, with the due dates",
    "how": "The tax for the initial period (due 15 December) and the later period (due 31 January), ready to pay in myAccount or ROS.",
    "type": "Binary",
    "points": 2
   },
   {
    "id": "C3",
    "block": "C",
    "criterion": "A disposal computation to attach",
    "how": "Per disposal: what was sold, acquisition and disposal dates, consideration in euro, cost, fees and gain or loss, with the matched lots visible.",
    "type": "Binary",
    "points": 2
   },
   {
    "id": "C4",
    "block": "C",
    "criterion": "Crypto income figure for the income-tax return",
    "how": "Rewards income as its own figure, with a note on the €5,000 net / €30,000 gross non-PAYE thresholds that decide whether you must file Form 11.",
    "type": "Binary",
    "points": 1
   },
   {
    "id": "C5",
    "block": "C",
    "criterion": "Irish filing guidance, kept current",
    "how": "Guidance naming CGT registration, the CG1 for eForm 12 users, the Form 11 panel and the paper Form 12, 31 October and the ROS conditions, both payment dates and the current rate. Guidance that still applies 33 % after 6 October 2026, or tells every PAYE worker to file a CG1, = 1.",
    "type": "Binary",
    "points": 2
   },
   {
    "id": "D1",
    "block": "D",
    "criterion": "Gifts: a disposal at market value for the giver",
    "how": "A gift to anyone other than a spouse or civil partner is a disposal at its euro market value. A default that treats gifts as non-taxable = 0.",
    "type": "Binary",
    "points": 2
   },
   {
    "id": "D2",
    "block": "D",
    "criterion": "Lost or worthless coins",
    "how": "A label that books the whole loss as a disposal, or a negligible-value claim at the claimed value.",
    "type": "Binary",
    "points": 1
   },
   {
    "id": "D3",
    "block": "D",
    "criterion": "Joint assessment: losses against your spouse's gains",
    "how": "A household view, or a documented way to carry one spouse's losses to the other's gains, with one €1,270 exemption each.",
    "type": "Binary",
    "points": 1
   },
   {
    "id": "D4",
    "block": "D",
    "criterion": "Reward treatment you can choose",
    "how": "Revenue has published no rule for staking, mining or airdrops, so you can choose between income on receipt and a zero-cost acquisition.",
    "type": "Binary",
    "points": 1
   }
  ],
  "local_rubric_blocks": {
   "A": 10,
   "B": 24,
   "C": 11,
   "D": 5
  },
  "scoring_rule": "no tool was tested for Ireland (owner, 1 Nov 2026: no manual tests for these countries); binary rows from documentation, all or nothing; measurable rows credited from the vendor's own pages, help centre and report samples, and where the evidence is indirect by inference (status 'inferred', with a one-line reason); 'unmeasured' = 0 only where there was nothing to go on; earlier Norway tests of the same engine (Coinpanda CP-03, CoinTracking CT-03) are used as evidence where they apply; B4 scores only the per-rate split of 2026 gains; the December-loss case is not scored",
  "pricing_formula": "0.5×Casual + 0.4×Active + 0.1×Trader, rounded to integer; profile score = 10 × benchmark ÷ price (unrounded, max 10); benchmark = the cheapest ranked price, but never below half the median ranked price (floor added 1 Nov 2026); profiles averaged over tx grids 25/50/100, 250/500/1000, 2500/5000/10000, single tax year; free plans recorded as free_rule, never priced at 0",
  "pricing_currency": "EUR; USD × 0.92 and GBP × 1.17 (rates fixed for the benchmark, 1 Nov 2026); EUR list prices as shown",
  "qualifying_rule": "ranked only if the Irish tax rules score is at least 10/50 (the floor used for Czechia and Norway); tools under the floor are listed as reviewed but not ranked with their total without the price pillar",
  "evidence_note": "platform support = vendor-listed (integration captures in crypto-tax-benchmark/integrations/, integration pages and sitemaps read 1 Nov 2026), not import-tested; every score is from documentation or inference, none from a test portfolio; Divly is scored from divly.com, where Ireland is 'Available soon'",
  "evidence_date": "2026-11-01",
  "sources": "comparison-guides/crypto-tax-benchmark/rubrics/ireland-rubric-draft.md (v1 final, §5 decisions), ireland-scores.md (v1); research/ireland/ (tax-rules.md IE-F001–IE-F033, market-context.md, competitor-candidates.md, competitors/*.md); divly-comparison-guides/_competitors/ and the Norway/Czechia per-tool sheets",
  "pricing_cheapest_eur": {
   "casual": 20,
   "active": 67,
   "trader": 167
  },
  "pricing_median_eur": {
   "casual": 49,
   "active": 99,
   "trader": 249
  },
  "pricing_benchmark_eur": {
   "casual": 25,
   "active": 67,
   "trader": 167
  }
 },
 "ranking": [
  {
   "id": "koinly",
   "name": "Koinly",
   "domain": "koinly.io",
   "scores": {
    "platforms_25": 25,
    "import_10": 10,
    "ie_tax_rules_50": 24,
    "ease_5": 3,
    "pricing_10": 6
   },
   "total_100": 68,
   "status": "documentation and inference, no tests (v1, 1 Nov 2026)",
   "platform_detail": {
    "integration_count_10": 10,
    "local_exchanges_15": {
     "revolut": true,
     "coinbase": true,
     "kraken": true
    },
    "local_points": 15
   },
   "local_blocks": {
    "A": 10,
    "B": 10,
    "C": 3,
    "D": 1
   },
   "local_rows": {
    "A1": {
     "points": 5,
     "max": 5,
     "status": "inferred",
     "evidence": "Default method FIFO; 'FIFO / Ireland' only for users who chose it (help 9490031) — FIFO default documented; one pool across wallets inferred because wallet-based tracking is an opt-in toggle (help 9489991)"
    },
    "A2": {
     "points": 2,
     "max": 2,
     "status": "documented",
     "evidence": "Ireland in the supported list with the special-rules asterisk; base currency any fiat (help 9489962, 9489994)"
    },
    "A3": {
     "points": 3,
     "max": 3,
     "status": "documented",
     "evidence": "'Realize gains on crypto-to-crypto trades': keep enabled in almost every country (help 9489989)"
    },
    "B1": {
     "points": 0,
     "max": 4,
     "status": "inferred",
     "evidence": "Report sections: gains summary, disposals, income, holdings; no exemption line (help 9490074) — no exemption step in any report, so the €1,270 is left to the filer"
    },
    "B2": {
     "points": 0,
     "max": 4,
     "status": "documented",
     "evidence": "'Any loss from the previous tax year that can be carried over is not included' (help 9490074)"
    },
    "B3": {
     "points": 0,
     "max": 3,
     "status": "inferred",
     "evidence": "Reports run per tax year (help 9490074) — one annual gains figure; no 30 Nov / 31 Dec split documented"
    },
    "B4": {
     "points": 0,
     "max": 3,
     "status": "inferred",
     "evidence": "No rate applied in reports; Ireland guide says 33 % — gains only, no per-rate split"
    },
    "B5": {
     "points": 3,
     "max": 3,
     "status": "documented",
     "evidence": "FIFO default; 4-week LIFO matching only in the opt-in 'FIFO / Ireland', explained in help 9490031 ('common practice to apply regular FIFO')"
    },
    "B6": {
     "points": 3,
     "max": 3,
     "status": "inferred",
     "evidence": "Rewards-as-income toggle ON: value at receipt to income and to cost (help 9980760) — toggle documented, Irish default not stated; Koinly's Ireland guide treats rewards as income on receipt"
    },
    "B7": {
     "points": 2,
     "max": 2,
     "status": "documented",
     "evidence": "Trading fee added to the cost basis of the asset received (help 9490025)"
    },
    "B8": {
     "points": 1,
     "max": 1,
     "status": "documented",
     "evidence": "Euro base; ECB daily rates (help 9489994; forum 5686)"
    },
    "B9": {
     "points": 1,
     "max": 1,
     "status": "documented",
     "evidence": "Gift tag 'will not generate any gain' in 'Tax-free gifts to a spouse, partner or a friend' (help 9490053); receiver's cost not stated"
    },
    "C1": {
     "points": 0,
     "max": 4,
     "status": "documented",
     "evidence": "No Irish report; Ireland not in the localized-report list (help 9490074)"
    },
    "C2": {
     "points": 0,
     "max": 2,
     "status": "inferred",
     "evidence": "No tax or due date in any report — gains only"
    },
    "C3": {
     "points": 2,
     "max": 2,
     "status": "documented",
     "evidence": "Capital Gains CSV: asset, dates acquired and sold, cost, proceeds, gain per disposal (help 9490074)"
    },
    "C4": {
     "points": 0,
     "max": 1,
     "status": "inferred",
     "evidence": "Income CSV without the €5,000 / €30,000 note — income listed generically"
    },
    "C5": {
     "points": 1,
     "max": 2,
     "status": "documented",
     "evidence": "Ireland guide: CG1, Form 11, both payment dates, €1,270, 33 %; 'PAYE workers should use Form CG1'"
    },
    "D1": {
     "points": 0,
     "max": 2,
     "status": "documented",
     "evidence": "Gift tag books no gain; no label for a gift as a market-value disposal (help 9490053)"
    },
    "D2": {
     "points": 0,
     "max": 1,
     "status": "documented",
     "evidence": "Lost tag books no gain or loss; 'consult with your tax advisor' (help 13251678)"
    },
    "D3": {
     "points": 0,
     "max": 1,
     "status": "inferred",
     "evidence": "No household view in the help centre — single-person reports"
    },
    "D4": {
     "points": 1,
     "max": 1,
     "status": "documented",
     "evidence": "Rewards-as-income toggle (help 9980760)"
    }
   },
   "pricing": {
    "model": "per_year",
    "currency_note": "Euro sessions see €49 / €99 / €199 (to 3,000) / €299 (to 100,000), the USD list numbers at face value (FI/PL pages 18–20 Oct 2026, shared sheet §8); its Ireland guide says 'from €39' (unresolved)",
    "tiers_eur": [
     [
      100,
      49
     ],
     [
      1000,
      99
     ],
     [
      3000,
      199
     ],
     [
      100000,
      299
     ]
    ],
    "free_rule": "free preview of gains; every download needs a plan",
    "profile_prices_eur": {
     "casual": 49,
     "active": 99,
     "trader": 266
    },
    "profile_scores": {
     "casual": 5,
     "active": 6.73,
     "trader": 6.27
    },
    "weighted_unrounded": 5.82
   },
   "flags": {
    "subscription": false,
    "site_operator": false,
    "partly_vendor_claimed": false
   },
   "integrations_list": {
    "imported": true,
    "entries": 986,
    "complete": false,
    "source": "https://koinly.io/integrations/"
   }
  },
  {
   "id": "coinledger",
   "name": "CoinLedger",
   "domain": "coinledger.io",
   "scores": {
    "platforms_25": 25,
    "import_10": 10,
    "ie_tax_rules_50": 23,
    "ease_5": 3,
    "pricing_10": 6
   },
   "total_100": 67,
   "status": "documentation and inference, no tests (v1, 1 Nov 2026)",
   "platform_detail": {
    "integration_count_10": 10,
    "local_exchanges_15": {
     "revolut": true,
     "coinbase": true,
     "kraken": true
    },
    "local_points": 15
   },
   "local_blocks": {
    "A": 10,
    "B": 8,
    "C": 4,
    "D": 1
   },
   "local_rows": {
    "A1": {
     "points": 5,
     "max": 5,
     "status": "inferred",
     "evidence": "FIFO default outside US, UK, CA, NZ (help 3130354) — one queue across wallets for Ireland not stated"
    },
    "A2": {
     "points": 2,
     "max": 2,
     "status": "inferred",
     "evidence": "en-ie locale and Irish guide; country and home fiat chosen in Tax Settings (help 5915649) — Ireland and EUR not listed by name"
    },
    "A3": {
     "points": 3,
     "max": 3,
     "status": "documented",
     "evidence": "Swaps taxable (help 'How are cryptocurrencies taxed?', CZ sheet)"
    },
    "B1": {
     "points": 0,
     "max": 4,
     "status": "inferred",
     "evidence": "Reports list gains; the exemption appears only in the guide — no exemption step in the product"
    },
    "B2": {
     "points": 0,
     "max": 4,
     "status": "inferred",
     "evidence": "No loss-brought-forward input documented — annual reports"
    },
    "B3": {
     "points": 0,
     "max": 3,
     "status": "inferred",
     "evidence": "One annual figure — no period split documented"
    },
    "B4": {
     "points": 0,
     "max": 3,
     "status": "inferred",
     "evidence": "Guide says 33 %; no rate in reports — gains only"
    },
    "B5": {
     "points": 1,
     "max": 3,
     "status": "inferred",
     "evidence": "FIFO, LIFO, HIFO only; no 4-week method (help 3130354); its Ireland guide presents the rule as applying — plain FIFO in the product, nothing Irish said about it"
    },
    "B6": {
     "points": 3,
     "max": 3,
     "status": "documented",
     "evidence": "Staking and mining 'income upon receipt'; Income report (help 6156161, 8546372)"
    },
    "B7": {
     "points": 2,
     "max": 2,
     "status": "documented",
     "evidence": "Proceeds = market value minus disposal fees; cost includes purchase fees (help 6145354)"
    },
    "B8": {
     "points": 1,
     "max": 1,
     "status": "inferred",
     "evidence": "Home fiat currency set per account (help 5915649) — EUR at the transaction follows from the home-currency setting"
    },
    "B9": {
     "points": 1,
     "max": 1,
     "status": "inferred",
     "evidence": "Gifts are a 'non-taxable disposal' (help 8546372) — usable as a no-gain spouse transfer; receiver's cost not stated"
    },
    "C1": {
     "points": 0,
     "max": 4,
     "status": "documented",
     "evidence": "Guide: CoinLedger helps 'download a crypto tax form'; no CG1 mapping"
    },
    "C2": {
     "points": 0,
     "max": 2,
     "status": "inferred",
     "evidence": "No tax or due date in reports — gains only"
    },
    "C3": {
     "points": 2,
     "max": 2,
     "status": "documented",
     "evidence": "Capital Gains Summary and Audit Trail per disposal (coinledger.io/crypto-tax-report)"
    },
    "C4": {
     "points": 1,
     "max": 1,
     "status": "inferred",
     "evidence": "Income report; its Irish guide names the €5,000 / €30,000 Form 11 thresholds — income figure exists and the thresholds are explained beside it"
    },
    "C5": {
     "points": 1,
     "max": 2,
     "status": "documented",
     "evidence": "/ie guide (2 Jan 2026): CG1, Form 11, both payment dates, 31 Oct, 33 %; 'CG1: for PAYE workers'"
    },
    "D1": {
     "points": 0,
     "max": 2,
     "status": "documented",
     "evidence": "Gifts are non-taxable (help 8546372)"
    },
    "D2": {
     "points": 0,
     "max": 1,
     "status": "documented",
     "evidence": "Casualty and theft losses 'non-deductible' (help 8546372)"
    },
    "D3": {
     "points": 0,
     "max": 1,
     "status": "inferred",
     "evidence": "No household view in the help centre — single-person reports"
    },
    "D4": {
     "points": 1,
     "max": 1,
     "status": "documented",
     "evidence": "Toggles for mining, airdrops, forks as income (help 9993812)"
    }
   },
   "pricing": {
    "model": "per_year",
    "currency_note": "USD ($49 / $99 / $199 to 3,000; $299.99 to 9,999 per CryptoSlate; $499 from 10,000 per help 5915548) at 0.92 EUR/USD; one-time per tax report",
    "tiers_eur": [
     [
      100,
      45
     ],
     [
      1000,
      91
     ],
     [
      3000,
      183
     ],
     [
      9999,
      276
     ],
     [
      999999999,
      459
     ]
    ],
    "free_rule": "portfolio tracking only, no report",
    "profile_prices_eur": {
     "casual": 45,
     "active": 91,
     "trader": 306
    },
    "profile_scores": {
     "casual": 5.44,
     "active": 7.33,
     "trader": 5.45
    },
    "weighted_unrounded": 6.2
   },
   "flags": {
    "subscription": false,
    "site_operator": false,
    "partly_vendor_claimed": false
   },
   "integrations_list": {
    "imported": true,
    "entries": 704,
    "complete": true,
    "source": "https://coinledger.io/integrations"
   }
  },
  {
   "id": "coinpanda",
   "name": "Coinpanda",
   "domain": "coinpanda.io",
   "scores": {
    "platforms_25": 25,
    "import_10": 5,
    "ie_tax_rules_50": 24,
    "ease_5": 5,
    "pricing_10": 4
   },
   "total_100": 63,
   "status": "documentation and inference, no tests (v1, 1 Nov 2026)",
   "platform_detail": {
    "integration_count_10": 10,
    "local_exchanges_15": {
     "revolut": true,
     "coinbase": true,
     "kraken": true
    },
    "local_points": 15
   },
   "local_blocks": {
    "A": 10,
    "B": 9,
    "C": 2,
    "D": 3
   },
   "local_rows": {
    "A1": {
     "points": 5,
     "max": 5,
     "status": "inferred",
     "evidence": "'The default cost basis method in Coinpanda is FIFO' (help 3839281); universal or wallet-based tracking (help 12088859) — FIFO default documented; universal pool as default not stated"
    },
    "A2": {
     "points": 2,
     "max": 2,
     "status": "documented",
     "evidence": "Ireland is a home country with its own method list; values in the local currency (help 3839281, 3839333)"
    },
    "A3": {
     "points": 3,
     "max": 3,
     "status": "documented",
     "evidence": "'Treat crypto → crypto trades as non-taxable' default OFF (help 5510792)"
    },
    "B1": {
     "points": 0,
     "max": 4,
     "status": "inferred",
     "evidence": "Complete Tax Report sections list no exemption (sample report) — the 12 report sections have no exemption step"
    },
    "B2": {
     "points": 0,
     "max": 4,
     "status": "inferred",
     "evidence": "No loss-brought-forward section in the report (sample report) — annual report only"
    },
    "B3": {
     "points": 0,
     "max": 3,
     "status": "inferred",
     "evidence": "Tax year = calendar year, one summary (help 3841393) — no period split"
    },
    "B4": {
     "points": 0,
     "max": 3,
     "status": "inferred",
     "evidence": "No rate applied — gains only"
    },
    "B5": {
     "points": 3,
     "max": 3,
     "status": "inferred",
     "evidence": "FIFO default; 'Irish FIFO' opt-in (help 3839281); its Ireland guide describes the 4-week rule as LIFO matching with loss restriction — default gives the FIFO loss and the Irish option is named; the option is explained only in the guide"
    },
    "B6": {
     "points": 3,
     "max": 3,
     "status": "documented",
     "evidence": "Income toggles ON by default, value at receipt becomes cost (help 5510792, 5510706); Norway test CP-03"
    },
    "B7": {
     "points": 2,
     "max": 2,
     "status": "documented",
     "evidence": "Fees added to cost on buys, deducted from proceeds on sells (help 3841401); Norway test CP-03"
    },
    "B8": {
     "points": 1,
     "max": 1,
     "status": "documented",
     "evidence": "Values in the local currency at the transaction (help 3839333)"
    },
    "B9": {
     "points": 0,
     "max": 1,
     "status": "inferred",
     "evidence": "Outgoing gifts realised by default; only a global toggle (help 5510792) — no separate no-gain label for a spouse"
    },
    "C1": {
     "points": 0,
     "max": 4,
     "status": "documented",
     "evidence": "Country forms only for US, CA, FR, SE, NO (help 3841393)"
    },
    "C2": {
     "points": 0,
     "max": 2,
     "status": "inferred",
     "evidence": "No tax or due date in reports — gains only"
    },
    "C3": {
     "points": 2,
     "max": 2,
     "status": "documented",
     "evidence": "Complete Tax Report lists each disposal with dates, cost, proceeds, gain (help 3841393)"
    },
    "C4": {
     "points": 0,
     "max": 1,
     "status": "inferred",
     "evidence": "Income section without the threshold note — generic income summary"
    },
    "C5": {
     "points": 0,
     "max": 2,
     "status": "documented",
     "evidence": "Ireland guide (28 Jul 2024): 33 %, €1,270, both payment dates; names neither CG1 nor Form 11"
    },
    "D1": {
     "points": 2,
     "max": 2,
     "status": "documented",
     "evidence": "'Realize gains on outgoing gifts' default ON (help 5510792); Norway test CP-03 realised a gift"
    },
    "D2": {
     "points": 0,
     "max": 1,
     "status": "documented",
     "evidence": "Lost label: 'not included in your capital gains' (help 3839321)"
    },
    "D3": {
     "points": 0,
     "max": 1,
     "status": "inferred",
     "evidence": "No household view in the help centre — single-person reports"
    },
    "D4": {
     "points": 1,
     "max": 1,
     "status": "documented",
     "evidence": "Four income toggles (help 5510792)"
    }
   },
   "pricing": {
    "model": "per_year",
    "currency_note": "USD only, English /pricing/ ($79 / $149 / $249 / $389) at 0.92 EUR/USD",
    "tiers_eur": [
     [
      100,
      73
     ],
     [
      1000,
      137
     ],
     [
      3000,
      229
     ],
     [
      20000,
      358
     ]
    ],
    "free_rule": "free up to 25 transactions, preview only",
    "profile_prices_eur": {
     "casual": 73,
     "active": 137,
     "trader": 315
    },
    "profile_scores": {
     "casual": 3.36,
     "active": 4.87,
     "trader": 5.29
    },
    "weighted_unrounded": 4.15
   },
   "flags": {
    "subscription": false,
    "site_operator": false,
    "partly_vendor_claimed": false
   },
   "integrations_list": {
    "imported": true,
    "entries": 1185,
    "complete": false,
    "source": "https://coinpanda.io/integrations/"
   }
  },
  {
   "id": "kryptos",
   "name": "Kryptos",
   "domain": "kryptos.io",
   "scores": {
    "platforms_25": 25,
    "import_10": 5,
    "ie_tax_rules_50": 22,
    "ease_5": 3,
    "pricing_10": 8
   },
   "total_100": 63,
   "status": "documentation and inference, no tests (v1, 1 Nov 2026)",
   "platform_detail": {
    "integration_count_10": 10,
    "local_exchanges_15": {
     "revolut": true,
     "coinbase": true,
     "kraken": true
    },
    "local_points": 15
   },
   "local_blocks": {
    "A": 8,
    "B": 9,
    "C": 5,
    "D": 0
   },
   "local_rows": {
    "A1": {
     "points": 3,
     "max": 5,
     "status": "inferred",
     "evidence": "No method named on the Ireland pages; Kryptos blog: FIFO or specific identification are common in Ireland — FIFO available; Irish preset not stated"
    },
    "A2": {
     "points": 2,
     "max": 2,
     "status": "inferred",
     "evidence": "Ireland pages with Irish forms and euro dates (kryptos.io/ireland) — Ireland profile in euro implied by the Irish forms it claims"
    },
    "A3": {
     "points": 3,
     "max": 3,
     "status": "inferred",
     "evidence": "Ireland page lists DeFi yield and disposals as taxable — no Irish exception for swaps; generic engine taxes trades"
    },
    "B1": {
     "points": 2,
     "max": 4,
     "status": "inferred",
     "evidence": "'tracks your €1,270 annual exemption', 'applied to your most efficient gain' (kryptos.io/ireland) — product claim; losses-first order and no carry-forward not documented, so half"
    },
    "B2": {
     "points": 0,
     "max": 4,
     "status": "unmeasured",
     "evidence": "Losses not mentioned on any Irish page"
    },
    "B3": {
     "points": 3,
     "max": 3,
     "status": "inferred",
     "evidence": "Gains 1 Jan–30 Nov due 15 Dec, December due 31 Jan; 'payment dates … are also tracked' (kryptos.io/ireland) — product claim of period tracking; the same page also dates the later period 15 Dec"
    },
    "B4": {
     "points": 0,
     "max": 3,
     "status": "inferred",
     "evidence": "'applied at the standard CGT rate', 33 % (kryptos.io/ireland) — no 31 % from 7 Oct 2026"
    },
    "B5": {
     "points": 0,
     "max": 3,
     "status": "documented",
     "evidence": "'Buy and sell within four weeks? Revenue treats the sale as matching the purchase' (kryptos.io/ireland)"
    },
    "B6": {
     "points": 3,
     "max": 3,
     "status": "inferred",
     "evidence": "'income rules apply to staking, mining, and airdrops' (crypto-tax-software/ireland) — income on receipt stated; cost carry-over not shown"
    },
    "B7": {
     "points": 0,
     "max": 2,
     "status": "unmeasured",
     "evidence": "Fees not documented"
    },
    "B8": {
     "points": 1,
     "max": 1,
     "status": "inferred",
     "evidence": "Euro figures for Revenue (kryptos.io/ireland) — Irish outputs in euro"
    },
    "B9": {
     "points": 0,
     "max": 1,
     "status": "unmeasured",
     "evidence": "Spouse transfers not documented"
    },
    "C1": {
     "points": 2,
     "max": 4,
     "status": "inferred",
     "evidence": "'generates Form 11 … and CG1', 'formatted to drop straight into ROS' (kryptos.io/ireland) — CG1-shaped output claimed; line names and the per-rate split not shown, so half"
    },
    "C2": {
     "points": 0,
     "max": 2,
     "status": "inferred",
     "evidence": "No tax-per-period figure shown — dates tracked, amounts not shown"
    },
    "C3": {
     "points": 2,
     "max": 2,
     "status": "inferred",
     "evidence": "Capital-gains report separating gains from income (Kryptos blog, Ireland filing guide) — generic per-disposal report"
    },
    "C4": {
     "points": 0,
     "max": 1,
     "status": "unmeasured",
     "evidence": "Income figure for Form 11/12 not documented"
    },
    "C5": {
     "points": 1,
     "max": 2,
     "status": "documented",
     "evidence": "Ireland pages: Form 11, CG1, payment windows, 31 Oct, 33 %; the software page says the rate 'depends on your holding period and bracket'"
    },
    "D1": {
     "points": 0,
     "max": 2,
     "status": "unmeasured",
     "evidence": "Gifts not documented"
    },
    "D2": {
     "points": 0,
     "max": 1,
     "status": "unmeasured",
     "evidence": "Lost coins not documented"
    },
    "D3": {
     "points": 0,
     "max": 1,
     "status": "unmeasured",
     "evidence": "Joint assessment not documented"
    },
    "D4": {
     "points": 0,
     "max": 1,
     "status": "unmeasured",
     "evidence": "No reward-treatment setting documented"
    }
   },
   "pricing": {
    "model": "per_year",
    "currency_note": "USD per tax year ($39 / $89 / $139 / $259 / $459 / $689 / $989) at 0.92 EUR/USD; the free tier is priced on the first paid tier in the formula",
    "tiers_eur": [
     [
      300,
      36
     ],
     [
      1000,
      82
     ],
     [
      3000,
      128
     ],
     [
      10000,
      238
     ],
     [
      30000,
      422
     ],
     [
      50000,
      634
     ],
     [
      100000,
      910
     ]
    ],
    "free_rule": "free with tax reports up to 100 transactions per tax year",
    "profile_prices_eur": {
     "casual": 36,
     "active": 67,
     "trader": 201
    },
    "profile_scores": {
     "casual": 6.81,
     "active": 10,
     "trader": 8.28
    },
    "weighted_unrounded": 8.23
   },
   "flags": {
    "subscription": false,
    "site_operator": false,
    "partly_vendor_claimed": true
   },
   "integrations_list": {
    "imported": false,
    "entries": 351,
    "complete": false,
    "source": "https://kryptos.io/sitemap.xml",
    "note": "351 /integrations/ pages in the sitemap (1 Nov 2026); '5,500+ integrations' claimed"
   }
  },
  {
   "id": "summ",
   "name": "Summ",
   "domain": "summ.com",
   "scores": {
    "platforms_25": 20,
    "import_10": 10,
    "ie_tax_rules_50": 22,
    "ease_5": 5,
    "pricing_10": 6
   },
   "total_100": 63,
   "status": "documentation and inference, no tests (v1, 1 Nov 2026)",
   "platform_detail": {
    "integration_count_10": 10,
    "local_exchanges_15": {
     "revolut": false,
     "coinbase": true,
     "kraken": true
    },
    "local_points": 10
   },
   "local_blocks": {
    "A": 10,
    "B": 8,
    "C": 2,
    "D": 2
   },
   "local_rows": {
    "A1": {
     "points": 5,
     "max": 5,
     "status": "inferred",
     "evidence": "Inventory method defaults to the tax jurisdiction (help 4206325975); Ireland guide: FIFO — FIFO preset for Ireland follows from the jurisdiction default and its own guide"
    },
    "A2": {
     "points": 2,
     "max": 2,
     "status": "documented",
     "evidence": "Ireland in the country picker; local currency 'set to the native currency of your chosen country' (help 4206325975)"
    },
    "A3": {
     "points": 3,
     "max": 3,
     "status": "inferred",
     "evidence": "Swap toggle default 'depends on your tax jurisdiction' (help 4206325975); Ireland guide: disposals taxable — Irish default not published"
    },
    "B1": {
     "points": 0,
     "max": 4,
     "status": "inferred",
     "evidence": "Exemption only in the 2023 guide — no exemption step documented in reports"
    },
    "B2": {
     "points": 0,
     "max": 4,
     "status": "inferred",
     "evidence": "No loss-brought-forward input documented — annual reports"
    },
    "B3": {
     "points": 0,
     "max": 3,
     "status": "inferred",
     "evidence": "One annual figure — no period split documented"
    },
    "B4": {
     "points": 0,
     "max": 3,
     "status": "inferred",
     "evidence": "Guide says 33 %; no rate in reports — gains only"
    },
    "B5": {
     "points": 1,
     "max": 3,
     "status": "inferred",
     "evidence": "FIFO; 4-week rule not mentioned — plain FIFO, nothing Irish said"
    },
    "B6": {
     "points": 3,
     "max": 3,
     "status": "inferred",
     "evidence": "Income toggle: airdrops, mining, staking as income (help 4206325975); Ireland guide: receipt value is the cost base — Irish default of the toggle not stated"
    },
    "B7": {
     "points": 2,
     "max": 2,
     "status": "documented",
     "evidence": "Fiat fees go into the basis of that trade (help 5305670)"
    },
    "B8": {
     "points": 1,
     "max": 1,
     "status": "documented",
     "evidence": "Local currency fixed to the country (help 4206325975)"
    },
    "B9": {
     "points": 1,
     "max": 1,
     "status": "inferred",
     "evidence": "Outgoing gift settable as a non-taxable disposal (help 4206325975) — usable as a no-gain spouse transfer"
    },
    "C1": {
     "points": 0,
     "max": 4,
     "status": "documented",
     "evidence": "No Irish report; no Ireland article in 'Country-specific guides'"
    },
    "C2": {
     "points": 0,
     "max": 2,
     "status": "inferred",
     "evidence": "No tax or due date in reports — gains only"
    },
    "C3": {
     "points": 2,
     "max": 2,
     "status": "documented",
     "evidence": "Capital Gains report per disposal (Norway sheet §2)"
    },
    "C4": {
     "points": 0,
     "max": 1,
     "status": "inferred",
     "evidence": "Income report without the threshold note — generic income report"
    },
    "C5": {
     "points": 0,
     "max": 2,
     "status": "documented",
     "evidence": "Ireland guide last updated 25 Sep 2023: 33 %, €1,270, FIFO; names no return or payment date"
    },
    "D1": {
     "points": 0,
     "max": 2,
     "status": "unmeasured",
     "evidence": "Default for outgoing gifts not documented"
    },
    "D2": {
     "points": 1,
     "max": 1,
     "status": "documented",
     "evidence": "'Lost' and 'Stolen' trigger a capital loss at sale price zero (help 6437360)"
    },
    "D3": {
     "points": 0,
     "max": 1,
     "status": "inferred",
     "evidence": "No household view in the help centre — single-person reports"
    },
    "D4": {
     "points": 1,
     "max": 1,
     "status": "documented",
     "evidence": "Income toggle (help 4206325975)"
    }
   },
   "pricing": {
    "model": "subscription",
    "currency_note": "EUR annual subscription (€49 / €99 / €249 / €499, shown in EUR to EU sessions, Norway sheet 31 Oct 2026); auto-renews; the transaction cap counts every year together",
    "tiers_eur": [
     [
      100,
      49
     ],
     [
      1000,
      99
     ],
     [
      10000,
      249
     ],
     [
      100000,
      499
     ]
    ],
    "free_rule": "free plan: sample reports only",
    "profile_prices_eur": {
     "casual": 49,
     "active": 99,
     "trader": 249
    },
    "profile_scores": {
     "casual": 5,
     "active": 6.73,
     "trader": 6.69
    },
    "weighted_unrounded": 5.86
   },
   "flags": {
    "subscription": true,
    "site_operator": false,
    "partly_vendor_claimed": true
   },
   "integrations_list": {
    "imported": true,
    "entries": 3512,
    "complete": true,
    "source": "https://summ.com/se/integrations",
    "note": "no Revolut entry in the 7 Aug 2026 capture"
   }
  },
  {
   "id": "cointracking",
   "name": "CoinTracking",
   "domain": "cointracking.info",
   "scores": {
    "platforms_25": 25,
    "import_10": 10,
    "ie_tax_rules_50": 19,
    "ease_5": 1,
    "pricing_10": 6
   },
   "total_100": 61,
   "status": "documentation and inference, no tests (v1, 1 Nov 2026)",
   "platform_detail": {
    "integration_count_10": 10,
    "local_exchanges_15": {
     "revolut": true,
     "coinbase": true,
     "kraken": true
    },
    "local_points": 15
   },
   "local_blocks": {
    "A": 8,
    "B": 7,
    "C": 3,
    "D": 1
   },
   "local_rows": {
    "A1": {
     "points": 3,
     "max": 5,
     "status": "inferred",
     "evidence": "Ireland report: 'FIFO is the commonly used accounting method' (help 29000044252); depot separation on by default in Youri's CZ and NO exports — FIFO likely preset, but lots pool per exchange until depot separation is switched off by hand"
    },
    "A2": {
     "points": 2,
     "max": 2,
     "status": "documented",
     "evidence": "Ireland is a customised tax report; Irish guide in EUR (help 29000044252, 29000050302)"
    },
    "A3": {
     "points": 3,
     "max": 3,
     "status": "documented",
     "evidence": "Swaps realise gains and keep lot dates (help 29000049926)"
    },
    "B1": {
     "points": 2,
     "max": 4,
     "status": "inferred",
     "evidence": "Ireland report entry: '€1,270 per person, not carried forward'; guide: 'Applies after prior losses are used' (help 29000044252, 29000050302) — the customised report is said to reflect Irish rules; whether it deducts the exemption after losses is not shown, so half"
    },
    "B2": {
     "points": 0,
     "max": 4,
     "status": "inferred",
     "evidence": "Guide: losses carried forward 'unlimited'; no loss-brought-forward input documented in the report — annual reports"
    },
    "B3": {
     "points": 0,
     "max": 3,
     "status": "inferred",
     "evidence": "Guide gives both payment deadlines; the report is not said to split them (help 29000050302) — one annual figure"
    },
    "B4": {
     "points": 0,
     "max": 3,
     "status": "documented",
     "evidence": "Ireland report entry: 'CGT at 33%' (help 29000044252, 15 Sep 2026)"
    },
    "B5": {
     "points": 1,
     "max": 3,
     "status": "inferred",
     "evidence": "FIFO; the 4-week rule is not mentioned for Ireland — plain FIFO, nothing Irish said"
    },
    "B6": {
     "points": 3,
     "max": 3,
     "status": "documented",
     "evidence": "Irish guide: staking's EUR value at receipt is income, a later disposal is taxed only above it (help 29000050302)"
    },
    "B7": {
     "points": 0,
     "max": 2,
     "status": "inferred",
     "evidence": "Norway test CT-03 (31 Oct 2026): fiat purchase and sale fees left out of cost and proceeds — same calculation engine"
    },
    "B8": {
     "points": 1,
     "max": 1,
     "status": "documented",
     "evidence": "Tax currency EUR; fiat prices at the transaction (help 29000049951, 29000007214)"
    },
    "B9": {
     "points": 0,
     "max": 1,
     "status": "inferred",
     "evidence": "Irish guide: gifts are 'disposals at €0 value' (help 29000050302) — a €0 disposal books a loss, not a no-gain transfer"
    },
    "C1": {
     "points": 0,
     "max": 4,
     "status": "documented",
     "evidence": "Irish guide names Form 11 and CG1 with no line mapping (help 29000050302)"
    },
    "C2": {
     "points": 0,
     "max": 2,
     "status": "inferred",
     "evidence": "Guide gives 15 Dec and 31 Jan; tax per period not in the report — annual figures"
    },
    "C3": {
     "points": 2,
     "max": 2,
     "status": "documented",
     "evidence": "Lots with Date Acquired, Date Sold, cost and proceeds (help 29000049926; CZ/NO exports)"
    },
    "C4": {
     "points": 0,
     "max": 1,
     "status": "inferred",
     "evidence": "Income section without the threshold note — generic income section"
    },
    "C5": {
     "points": 1,
     "max": 2,
     "status": "documented",
     "evidence": "Irish guide (26 May 2026): Form 11 via ROS, CG1 for PAYE, both payment dates, 33 %"
    },
    "D1": {
     "points": 0,
     "max": 2,
     "status": "documented",
     "evidence": "'Crypto gifts are treated as disposals at €0 value' (help 29000050302)"
    },
    "D2": {
     "points": 0,
     "max": 1,
     "status": "inferred",
     "evidence": "Norway test CT-03: lost coins left out of gains — same calculation engine"
    },
    "D3": {
     "points": 0,
     "max": 1,
     "status": "inferred",
     "evidence": "No household view in the help centre — single-person reports"
    },
    "D4": {
     "points": 1,
     "max": 1,
     "status": "documented",
     "evidence": "Extended Tax Report Settings exclude income types; 0-cost filter (help 29000037663)"
    }
   },
   "pricing": {
    "model": "all_time_transaction_count",
    "currency_note": "EUR list prices (1-year licence, auto-renews); lifetime transaction cap",
    "tiers_eur": [
     [
      200,
      39
     ],
     [
      3500,
      129
     ],
     [
      20000,
      219
     ],
     [
      50000,
      289
     ],
     [
      100000,
      389
     ],
     [
      999999999,
      769
     ]
    ],
    "free_rule": "200 lifetime transactions, portfolio view only, no tax report",
    "profile_prices_eur": {
     "casual": 39,
     "active": 129,
     "trader": 189
    },
    "profile_scores": {
     "casual": 6.28,
     "active": 5.17,
     "trader": 8.82
    },
    "weighted_unrounded": 6.09
   },
   "flags": {
    "subscription": false,
    "site_operator": false,
    "partly_vendor_claimed": false
   },
   "integrations_list": {
    "imported": true,
    "entries": 301,
    "complete": true,
    "source": "https://cointracking.info/imports"
   }
  },
  {
   "id": "cointracker",
   "name": "CoinTracker",
   "domain": "cointracker.com",
   "scores": {
    "platforms_25": 25,
    "import_10": 10,
    "ie_tax_rules_50": 16,
    "ease_5": 5,
    "pricing_10": 4
   },
   "total_100": 60,
   "status": "documentation and inference, no tests (v1, 1 Nov 2026)",
   "platform_detail": {
    "integration_count_10": 10,
    "local_exchanges_15": {
     "revolut": true,
     "coinbase": true,
     "kraken": true
    },
    "local_points": 15
   },
   "local_blocks": {
    "A": 6,
    "B": 8,
    "C": 2,
    "D": 0
   },
   "local_rows": {
    "A1": {
     "points": 3,
     "max": 5,
     "status": "documented",
     "evidence": "'CoinTracker defaults all wallets to HIFO'; FIFO selectable (help 31150208531985)"
    },
    "A2": {
     "points": 0,
     "max": 2,
     "status": "documented",
     "evidence": "Ireland not in the country table: 'doesn't support country-specific tax forms' (help 5293978329873)"
    },
    "A3": {
     "points": 3,
     "max": 3,
     "status": "documented",
     "evidence": "Outgoing crypto 'may result in a capital gain or loss' (help 4413071376529)"
    },
    "B1": {
     "points": 0,
     "max": 4,
     "status": "inferred",
     "evidence": "No exemption step documented — generic reports"
    },
    "B2": {
     "points": 0,
     "max": 4,
     "status": "inferred",
     "evidence": "No loss-brought-forward input documented — generic reports"
    },
    "B3": {
     "points": 0,
     "max": 3,
     "status": "inferred",
     "evidence": "One annual figure — generic reports"
    },
    "B4": {
     "points": 0,
     "max": 3,
     "status": "inferred",
     "evidence": "No rate applied — gains only"
    },
    "B5": {
     "points": 1,
     "max": 3,
     "status": "inferred",
     "evidence": "HIFO default; no 4-week rule — the default sells the €60,000 lot, so the test's FIFO loss appears; nothing Irish said"
    },
    "B6": {
     "points": 3,
     "max": 3,
     "status": "inferred",
     "evidence": "Income CSV at value on receipt; 'Mining reward — Taxable' (help 38104390028945, 36082104749329) — cost = receipt value is the general rule its cost-basis help describes"
    },
    "B7": {
     "points": 2,
     "max": 2,
     "status": "inferred",
     "evidence": "'How transaction fees impact your tax calculations' (help 12029908614289): fees in basis and proceeds — fiat-fee case not shown separately"
    },
    "B8": {
     "points": 1,
     "max": 1,
     "status": "documented",
     "evidence": "EUR in the base-currency list (help 4413079145105)"
    },
    "B9": {
     "points": 1,
     "max": 1,
     "status": "inferred",
     "evidence": "'Gift — Non-taxable — Send' (help 36082104749329) — usable as a no-gain spouse transfer"
    },
    "C1": {
     "points": 0,
     "max": 4,
     "status": "documented",
     "evidence": "No Irish form (help 5293978329873)"
    },
    "C2": {
     "points": 0,
     "max": 2,
     "status": "inferred",
     "evidence": "No tax or due date in reports — gains only"
    },
    "C3": {
     "points": 2,
     "max": 2,
     "status": "documented",
     "evidence": "Capital gains CSV per disposal (help 38104390028945)"
    },
    "C4": {
     "points": 0,
     "max": 1,
     "status": "inferred",
     "evidence": "Income CSV without the threshold note — generic income CSV"
    },
    "C5": {
     "points": 0,
     "max": 2,
     "status": "inferred",
     "evidence": "No Ireland article; Ireland outside the country table — no Irish guidance found"
    },
    "D1": {
     "points": 0,
     "max": 2,
     "status": "documented",
     "evidence": "Gift is non-taxable (help 36082104749329)"
    },
    "D2": {
     "points": 0,
     "max": 1,
     "status": "documented",
     "evidence": "Lost and Stolen are non-taxable sends (help 36082104749329)"
    },
    "D3": {
     "points": 0,
     "max": 1,
     "status": "inferred",
     "evidence": "No household view — single-person reports"
    },
    "D4": {
     "points": 0,
     "max": 1,
     "status": "unmeasured",
     "evidence": "No reward-treatment setting documented"
    }
   },
   "pricing": {
    "model": "subscription",
    "currency_note": "USD annual subscription ($59 / $99 / $199 / $299 / $499 / $999) at 0.92 EUR/USD; counts last calendar year's transactions",
    "tiers_eur": [
     [
      100,
      54
     ],
     [
      250,
      91
     ],
     [
      1000,
      183
     ],
     [
      2500,
      275
     ],
     [
      10000,
      459
     ],
     [
      25000,
      919
     ]
    ],
    "free_rule": "free plan without tax forms",
    "profile_prices_eur": {
     "casual": 54,
     "active": 152,
     "trader": 398
    },
    "profile_scores": {
     "casual": 4.54,
     "active": 4.38,
     "trader": 4.19
    },
    "weighted_unrounded": 4.44
   },
   "flags": {
    "subscription": true,
    "site_operator": false,
    "partly_vendor_claimed": false
   },
   "integrations_list": {
    "imported": false,
    "entries": 632,
    "complete": false,
    "source": "https://www.cointracker.com/integrations",
    "note": "counter 632 (Norway sheet, 31 Oct 2026); Revolut CSV per its feedback board"
   }
  },
  {
   "id": "waltio",
   "name": "Waltio",
   "domain": "waltio.com",
   "scores": {
    "platforms_25": 25,
    "import_10": 10,
    "ie_tax_rules_50": 13,
    "ease_5": 4,
    "pricing_10": 5
   },
   "total_100": 57,
   "status": "documentation and inference, no tests (v1, 1 Nov 2026)",
   "platform_detail": {
    "integration_count_10": 10,
    "local_exchanges_15": {
     "revolut": true,
     "coinbase": true,
     "kraken": true
    },
    "local_points": 15
   },
   "local_blocks": {
    "A": 8,
    "B": 2,
    "C": 3,
    "D": 0
   },
   "local_rows": {
    "A1": {
     "points": 3,
     "max": 5,
     "status": "inferred",
     "evidence": "FIFO, LIFO or average cost, default per country; Ireland guide names no method — Irish preset not stated"
    },
    "A2": {
     "points": 2,
     "max": 2,
     "status": "inferred",
     "evidence": "Ireland guide among its 36 country guides; euro values — Ireland in the in-app list implied"
    },
    "A3": {
     "points": 3,
     "max": 3,
     "status": "documented",
     "evidence": "Swaps taxable by default (Norway sheet); Ireland guide: disposals at market price"
    },
    "B1": {
     "points": 0,
     "max": 4,
     "status": "inferred",
     "evidence": "Exemption only in the guide — no exemption step documented"
    },
    "B2": {
     "points": 0,
     "max": 4,
     "status": "inferred",
     "evidence": "No loss-forward step documented — annual reports"
    },
    "B3": {
     "points": 0,
     "max": 3,
     "status": "inferred",
     "evidence": "Periods only in the guide — one annual figure"
    },
    "B4": {
     "points": 0,
     "max": 3,
     "status": "inferred",
     "evidence": "Guide: 'fixed at 33%' — no rate split"
    },
    "B5": {
     "points": 1,
     "max": 3,
     "status": "inferred",
     "evidence": "Guide describes the 4-week loss rule; not said whether the calculation applies it — plain FIFO assumed, nothing Irish said about the product"
    },
    "B6": {
     "points": 0,
     "max": 3,
     "status": "documented",
     "evidence": "Rewards 'non-taxable upon receipt' with 'an acquisition value of €0' (Ireland guide)"
    },
    "B7": {
     "points": 0,
     "max": 2,
     "status": "unmeasured",
     "evidence": "Fees not documented"
    },
    "B8": {
     "points": 1,
     "max": 1,
     "status": "inferred",
     "evidence": "International profile in EUR — euro base"
    },
    "B9": {
     "points": 0,
     "max": 1,
     "status": "unmeasured",
     "evidence": "Spouse transfers not documented in the product"
    },
    "C1": {
     "points": 0,
     "max": 4,
     "status": "documented",
     "evidence": "No Irish report named"
    },
    "C2": {
     "points": 0,
     "max": 2,
     "status": "inferred",
     "evidence": "No tax or due date in reports — gains only"
    },
    "C3": {
     "points": 2,
     "max": 2,
     "status": "inferred",
     "evidence": "International profile gets the same gains documents — generic per-disposal report"
    },
    "C4": {
     "points": 0,
     "max": 1,
     "status": "unmeasured",
     "evidence": "Income figure for Form 11/12 not documented"
    },
    "C5": {
     "points": 1,
     "max": 2,
     "status": "documented",
     "evidence": "Ireland guide (24 Jul 2026): Form 11, CG1, both payment dates, 31 Oct, 'fixed at 33%'"
    },
    "D1": {
     "points": 0,
     "max": 2,
     "status": "unmeasured",
     "evidence": "Product handling of gifts not documented"
    },
    "D2": {
     "points": 0,
     "max": 1,
     "status": "unmeasured",
     "evidence": "Lost coins not documented"
    },
    "D3": {
     "points": 0,
     "max": 1,
     "status": "unmeasured",
     "evidence": "Joint assessment not documented"
    },
    "D4": {
     "points": 0,
     "max": 1,
     "status": "documented",
     "evidence": "Income on receipt only by editing each transaction by hand"
    }
   },
   "pricing": {
    "model": "subscription",
    "currency_note": "EUR per year; only current-tax-year transactions count; earlier years extra",
    "tiers_eur": [
     [
      50,
      39
     ],
     [
      1000,
      99
     ],
     [
      10000,
      249
     ],
     [
      999999999,
      999
     ]
    ],
    "free_rule": "free plan: foreign-accounts form only, no gains report",
    "profile_prices_eur": {
     "casual": 59,
     "active": 99,
     "trader": 249
    },
    "profile_scores": {
     "casual": 4.15,
     "active": 6.73,
     "trader": 6.69
    },
    "weighted_unrounded": 5.44
   },
   "flags": {
    "subscription": true,
    "site_operator": false,
    "partly_vendor_claimed": false
   },
   "integrations_list": {
    "imported": true,
    "entries": 3799,
    "complete": true,
    "source": "https://www.waltio.com/platforms/"
   }
  },
  {
   "id": "blockpit",
   "name": "Blockpit",
   "domain": "blockpit.io",
   "scores": {
    "platforms_25": 25,
    "import_10": 10,
    "ie_tax_rules_50": 14,
    "ease_5": 2,
    "pricing_10": 5
   },
   "total_100": 56,
   "status": "documentation and inference, no tests (v1, 1 Nov 2026)",
   "platform_detail": {
    "integration_count_10": 10,
    "local_exchanges_15": {
     "revolut": true,
     "coinbase": true,
     "kraken": true
    },
    "local_points": 15
   },
   "local_blocks": {
    "A": 8,
    "B": 3,
    "C": 2,
    "D": 1
   },
   "local_rows": {
    "A1": {
     "points": 3,
     "max": 5,
     "status": "documented",
     "evidence": "FIFO, LIFO or ACB selectable; 'separate queues for each asset within each specific Integration' (help, Integration-Based Cost Tracking)"
    },
    "A2": {
     "points": 2,
     "max": 2,
     "status": "inferred",
     "evidence": "Ireland in tier 2, 'country-specific presets (default settings for currency, cost basis method, etc.)' — EUR preset not named"
    },
    "A3": {
     "points": 3,
     "max": 3,
     "status": "inferred",
     "evidence": "Capital-gains rules preset per country; trades are the base label — no Irish swap exception"
    },
    "B1": {
     "points": 0,
     "max": 4,
     "status": "inferred",
     "evidence": "No exemption documented for tier-2 countries — English report 'without pre-filled tax forms'"
    },
    "B2": {
     "points": 0,
     "max": 4,
     "status": "inferred",
     "evidence": "No loss-forward step documented — annual report"
    },
    "B3": {
     "points": 0,
     "max": 3,
     "status": "inferred",
     "evidence": "One annual figure — annual report"
    },
    "B4": {
     "points": 0,
     "max": 3,
     "status": "inferred",
     "evidence": "No rate applied — gains only"
    },
    "B5": {
     "points": 1,
     "max": 3,
     "status": "inferred",
     "evidence": "FIFO selectable; nothing on the 4-week rule — plain FIFO, nothing Irish said"
    },
    "B6": {
     "points": 0,
     "max": 3,
     "status": "inferred",
     "evidence": "Income treatment selectable; Airdrop label sets cost '$0 in most jurisdictions' — no income-on-receipt default shown"
    },
    "B7": {
     "points": 0,
     "max": 2,
     "status": "unmeasured",
     "evidence": "Fee label exists; fiat trade fees not documented"
    },
    "B8": {
     "points": 1,
     "max": 1,
     "status": "inferred",
     "evidence": "Hourly prices; currency from the country preset — EUR conversion at the transaction follows"
    },
    "B9": {
     "points": 1,
     "max": 1,
     "status": "inferred",
     "evidence": "'Non-Taxable (Out)' label — usable as a no-gain spouse transfer"
    },
    "C1": {
     "points": 0,
     "max": 4,
     "status": "documented",
     "evidence": "Tier 2 is 'without pre-filled tax forms'"
    },
    "C2": {
     "points": 0,
     "max": 2,
     "status": "inferred",
     "evidence": "No tax or due date in reports — gains only"
    },
    "C3": {
     "points": 2,
     "max": 2,
     "status": "inferred",
     "evidence": "Report lists realised gains and every transaction with time, amount, asset and fees — lots shown per sale only with Blockpit Plus"
    },
    "C4": {
     "points": 0,
     "max": 1,
     "status": "inferred",
     "evidence": "No income figure for Irish returns — generic report"
    },
    "C5": {
     "points": 0,
     "max": 2,
     "status": "documented",
     "evidence": "No Ireland guide among the 14 tax guides"
    },
    "D1": {
     "points": 0,
     "max": 2,
     "status": "unmeasured",
     "evidence": "Gift (Out): no tax treatment stated"
    },
    "D2": {
     "points": 0,
     "max": 1,
     "status": "documented",
     "evidence": "Lost 'meant to be considered as tax neutral'"
    },
    "D3": {
     "points": 0,
     "max": 1,
     "status": "inferred",
     "evidence": "No household view — single-person reports"
    },
    "D4": {
     "points": 1,
     "max": 1,
     "status": "documented",
     "evidence": "Tier-2 setting 'Income treatment for staking rewards and airdrops'"
    }
   },
   "pricing": {
    "model": "per_year",
    "currency_note": "EUR per tax year (€49 / €99 / €149 / €229 / €549); Blockpit Plus optional",
    "tiers_eur": [
     [
      50,
      49
     ],
     [
      1000,
      99
     ],
     [
      3000,
      149
     ],
     [
      10000,
      229
     ],
     [
      999999999,
      549
     ]
    ],
    "free_rule": "portfolio tracking free; the report needs a licence",
    "profile_prices_eur": {
     "casual": 66,
     "active": 99,
     "trader": 202
    },
    "profile_scores": {
     "casual": 3.73,
     "active": 6.73,
     "trader": 8.24
    },
    "weighted_unrounded": 5.38
   },
   "flags": {
    "subscription": false,
    "site_operator": false,
    "partly_vendor_claimed": false
   },
   "integrations_list": {
    "imported": true,
    "entries": 781,
    "complete": true,
    "source": "https://www.blockpit.io/integrations"
   }
  },
  {
   "id": "koinx",
   "name": "KoinX",
   "domain": "koinx.com",
   "scores": {
    "platforms_25": 15,
    "import_10": 5,
    "ie_tax_rules_50": 16,
    "ease_5": 3,
    "pricing_10": 10
   },
   "total_100": 49,
   "status": "documentation and inference, no tests (v1, 1 Nov 2026)",
   "platform_detail": {
    "integration_count_10": 5,
    "local_exchanges_15": {
     "revolut": false,
     "coinbase": true,
     "kraken": true
    },
    "local_points": 10
   },
   "local_blocks": {
    "A": 8,
    "B": 5,
    "C": 3,
    "D": 0
   },
   "local_rows": {
    "A1": {
     "points": 3,
     "max": 5,
     "status": "inferred",
     "evidence": "'four cost basis methods' FIFO, LIFO, HIFO, Average Cost, chosen by jurisdiction (koinx.com/ie/crypto-tax-software) — Irish preset not stated"
    },
    "A2": {
     "points": 2,
     "max": 2,
     "status": "inferred",
     "evidence": "Irish site; plans priced in EUR for userCountry IRELAND (koinx.com/ie/pricing) — Ireland profile in euro implied"
    },
    "A3": {
     "points": 3,
     "max": 3,
     "status": "inferred",
     "evidence": "No swap exception documented — generic engine taxes trades"
    },
    "B1": {
     "points": 0,
     "max": 4,
     "status": "inferred",
     "evidence": "Exemption only in the guide — no exemption step documented in reports"
    },
    "B2": {
     "points": 0,
     "max": 4,
     "status": "inferred",
     "evidence": "FAQ: carry-forward 'in some jurisdictions', Ireland not addressed — no loss-forward step documented"
    },
    "B3": {
     "points": 0,
     "max": 3,
     "status": "inferred",
     "evidence": "No payment periods on the Irish pages — one annual figure"
    },
    "B4": {
     "points": 0,
     "max": 3,
     "status": "inferred",
     "evidence": "Guide: 'flat 33% CGT rate' — no rate split"
    },
    "B5": {
     "points": 1,
     "max": 3,
     "status": "inferred",
     "evidence": "4-week rule not mentioned — plain FIFO available, nothing Irish said"
    },
    "B6": {
     "points": 3,
     "max": 3,
     "status": "inferred",
     "evidence": "Guide: '20%/40% income tax bands for mining/staking … receipts' — income on receipt stated; cost carry-over not shown"
    },
    "B7": {
     "points": 0,
     "max": 2,
     "status": "unmeasured",
     "evidence": "Fees not documented"
    },
    "B8": {
     "points": 1,
     "max": 1,
     "status": "inferred",
     "evidence": "Irish account in euro (koinx.com/ie/pricing) — euro base implied"
    },
    "B9": {
     "points": 0,
     "max": 1,
     "status": "unmeasured",
     "evidence": "Spouse transfers not documented"
    },
    "C1": {
     "points": 0,
     "max": 4,
     "status": "documented",
     "evidence": "Guide covers 'Form CG1/Form 11 filing paths'; no form output"
    },
    "C2": {
     "points": 0,
     "max": 2,
     "status": "inferred",
     "evidence": "No tax or due date in reports — gains only"
    },
    "C3": {
     "points": 2,
     "max": 2,
     "status": "documented",
     "evidence": "'Capital Gains Report' in every paid Irish plan (koinx.com/ie/pricing)"
    },
    "C4": {
     "points": 0,
     "max": 1,
     "status": "unmeasured",
     "evidence": "Income figure for Form 11/12 not documented"
    },
    "C5": {
     "points": 1,
     "max": 2,
     "status": "documented",
     "evidence": "Ireland guide (1 Apr 2026): 33 %, €1,270, CG1/Form 11 by employment status"
    },
    "D1": {
     "points": 0,
     "max": 2,
     "status": "unmeasured",
     "evidence": "Gifts covered only as CAT for the receiver"
    },
    "D2": {
     "points": 0,
     "max": 1,
     "status": "unmeasured",
     "evidence": "Lost coins not documented"
    },
    "D3": {
     "points": 0,
     "max": 1,
     "status": "unmeasured",
     "evidence": "Joint assessment not documented"
    },
    "D4": {
     "points": 0,
     "max": 1,
     "status": "unmeasured",
     "evidence": "No reward-treatment setting documented"
    }
   },
   "pricing": {
    "model": "per_year",
    "currency_note": "EUR for Ireland (koinx.com/ie/pricing, 1 Nov 2026): €9.99 (25) … €149.99 (5,000), then €14.99 per extra 1,000; billing period not shown on the page (assumed per tax year)",
    "tiers_eur": [
     [
      25,
      9.99
     ],
     [
      100,
      24.99
     ],
     [
      300,
      49.99
     ],
     [
      500,
      74.99
     ],
     [
      1000,
      99.99
     ],
     [
      3000,
      124.99
     ],
     [
      5000,
      149.99
     ],
     [
      10000,
      224.94
     ]
    ],
    "free_rule": "free plan excludes the Capital Gains Report",
    "profile_prices_eur": {
     "casual": 20,
     "active": 75,
     "trader": 167
    },
    "profile_scores": {
     "casual": 10,
     "active": 8.89,
     "trader": 10
    },
    "weighted_unrounded": 9.56
   },
   "flags": {
    "subscription": false,
    "site_operator": false,
    "partly_vendor_claimed": true
   },
   "integrations_list": {
    "imported": false,
    "entries": 191,
    "complete": false,
    "source": "https://www.koinx.com/integration/sitemap.xml",
    "note": "191 integration pages (1 Nov 2026); '800+' claimed; no Revolut page"
   }
  },
  {
   "id": "awaken",
   "name": "Awaken",
   "domain": "awaken.tax",
   "scores": {
    "platforms_25": 15,
    "import_10": 5,
    "ie_tax_rules_50": 12,
    "ease_5": 2,
    "pricing_10": 4
   },
   "total_100": 38,
   "status": "documentation and inference, no tests (v1, 1 Nov 2026)",
   "platform_detail": {
    "integration_count_10": 5,
    "local_exchanges_15": {
     "revolut": false,
     "coinbase": true,
     "kraken": true
    },
    "local_points": 10
   },
   "local_blocks": {
    "A": 8,
    "B": 2,
    "C": 2,
    "D": 0
   },
   "local_rows": {
    "A1": {
     "points": 3,
     "max": 5,
     "status": "inferred",
     "evidence": "FIFO, LIFO, HIFO with 'per wallet accounting for all of our algorithms' (CZ sheet) — FIFO available; runs per wallet"
    },
    "A2": {
     "points": 2,
     "max": 2,
     "status": "inferred",
     "evidence": "Ireland on awaken.tax/countries with a guide; 'reported in local currencies' (CZ sheet) — Ireland profile in euro implied"
    },
    "A3": {
     "points": 3,
     "max": 3,
     "status": "documented",
     "evidence": "Swaps taxable by default; tax-free only for IT, AT, PT, SG (CZ sheet)"
    },
    "B1": {
     "points": 0,
     "max": 4,
     "status": "inferred",
     "evidence": "No exemption step documented — generic reports"
    },
    "B2": {
     "points": 0,
     "max": 4,
     "status": "inferred",
     "evidence": "No loss-forward step documented — generic reports"
    },
    "B3": {
     "points": 0,
     "max": 3,
     "status": "inferred",
     "evidence": "One annual figure — generic reports"
    },
    "B4": {
     "points": 0,
     "max": 3,
     "status": "inferred",
     "evidence": "No rate applied — gains only"
    },
    "B5": {
     "points": 1,
     "max": 3,
     "status": "inferred",
     "evidence": "No 4-week method — plain FIFO available, nothing Irish read"
    },
    "B6": {
     "points": 0,
     "max": 3,
     "status": "unmeasured",
     "evidence": "'Mining Income' label; staking valuation and cost not documented"
    },
    "B7": {
     "points": 0,
     "max": 2,
     "status": "unmeasured",
     "evidence": "Fees not documented"
    },
    "B8": {
     "points": 1,
     "max": 1,
     "status": "inferred",
     "evidence": "'All gains, losses, and fees can be reported in local currencies' (CZ sheet) — euro at the transaction"
    },
    "B9": {
     "points": 0,
     "max": 1,
     "status": "unmeasured",
     "evidence": "Spouse transfers not documented"
    },
    "C1": {
     "points": 0,
     "max": 4,
     "status": "documented",
     "evidence": "Reports: Form 8949, Schedule D, 'International Tax Reports' (CZ sheet)"
    },
    "C2": {
     "points": 0,
     "max": 2,
     "status": "inferred",
     "evidence": "No tax or due date in reports — gains only"
    },
    "C3": {
     "points": 2,
     "max": 2,
     "status": "inferred",
     "evidence": "'International Tax Reports' with disposals — generic per-disposal report"
    },
    "C4": {
     "points": 0,
     "max": 1,
     "status": "unmeasured",
     "evidence": "Not documented"
    },
    "C5": {
     "points": 0,
     "max": 2,
     "status": "unmeasured",
     "evidence": "Ireland guide returned HTTP 403; content unread"
    },
    "D1": {
     "points": 0,
     "max": 2,
     "status": "unmeasured",
     "evidence": "Gifts not documented"
    },
    "D2": {
     "points": 0,
     "max": 1,
     "status": "unmeasured",
     "evidence": "Lost coins not documented"
    },
    "D3": {
     "points": 0,
     "max": 1,
     "status": "unmeasured",
     "evidence": "Not documented"
    },
    "D4": {
     "points": 0,
     "max": 1,
     "status": "unmeasured",
     "evidence": "Not documented"
    }
   },
   "pricing": {
    "model": "subscription",
    "currency_note": "USD annual subscription ($99 / $199 / $299 / $399 / $599 / $799 / $999) at 0.92 EUR/USD; no auto-charge",
    "tiers_eur": [
     [
      300,
      91
     ],
     [
      1000,
      183
     ],
     [
      2500,
      275
     ],
     [
      5000,
      367
     ],
     [
      10000,
      551
     ],
     [
      25000,
      735
     ],
     [
      50000,
      919
     ]
    ],
    "free_rule": "free to 100 transactions without report exports",
    "profile_prices_eur": {
     "casual": 91,
     "active": 152,
     "trader": 398
    },
    "profile_scores": {
     "casual": 2.69,
     "active": 4.38,
     "trader": 4.19
    },
    "weighted_unrounded": 3.52
   },
   "flags": {
    "subscription": true,
    "site_operator": false,
    "partly_vendor_claimed": false
   },
   "integrations_list": {
    "imported": false,
    "entries": 180,
    "complete": false,
    "source": "https://awaken.tax/integrations",
    "note": "180 listed (CZ sheet, 28 Oct 2026); Coinbase and Kraken in the 1 Nov HTML, Revolut not"
   }
  }
 ],
 "reviewed_not_ranked": [
  {
   "id": "divly",
   "name": "Divly",
   "domain": "divly.com",
   "total_100": 40,
   "scores": {
    "platforms_25": 25,
    "import_10": 10,
    "ie_tax_rules_50": 0,
    "ease_5": 5,
    "pricing_10": null
   },
   "reason": "0/50 on Irish rules (floor 10): Ireland is listed as 'Available soon' on divly.com; no Irish report, guide or settings yet. Platforms, import and ease as in the other countries",
   "source": "https://divly.com/en and https://help.divly.com/en/?q=Ireland (checked 2026-11-01); research/ireland/competitor-candidates.md §1"
  }
 ],
 "reviewed_not_ranked_note": "Divly does not cover Ireland yet (\"Available soon\" on divly.com), so it scores 0 on Irish rules; its total is platforms + import + ease, without price.",
 "personalization": "GET params on /ie/ and /ie/en/: tx, years, wallets, nosub=1, platforms=comma,separated,slugs (slugs in catalog.json; prefix x: for untracked free-text)"
}