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Ireland Tax Treaties
33 active treaty partners
Ireland maintains 33 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 3% to 15% (median 15%), with qualified rates for direct investment ranging from 0% to 15%. Interest is fully exempt (0%) in 20 of 33 treaties, with rates up to 15% in others. Pensions are exempt from source-country withholding across all treaties.
Tax System Overview
Corporate Rate12.5%
Individual Range20-40%
Capital Gains33%
CurrencyEUR
Key Facts
Treaty Model BasisOECD
Treaty Network76 treaties
Fiscal YearJan 1 - Dec 31
CurrencyEUR
Rate Distribution
General Dividends at 5% or below1 of 33 treaties
Qualified Dividends at 5% or below30 of 33 treaties
Interest at 0%20 of 33 treaties
Official Sources
Tax AuthorityRevenue Commissioners
Treaty AuthorityDepartment of Finance
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 15% / 5% | 10% | 0% | In force |
| 🇧🇪Belgium | 15% / 0% | 10% | 0% | In force |
| 🇨🇦Canada | 15% / 5% | 10% | 0% | In force |
| 🇨🇱Chile | 15% / 5% | 5% | 0% | In force |
| 🇨🇳China | 10% / 5% | 10% | 0% | In force |
| 🇨🇾Cyprus | 15% / 5% | 0% | 0% | In force |
| 🇨🇿Czech Republic | 15% / 5% | 0% | 0% | In force |
| 🇩🇰Denmark | 15% / 0% | 0% | 0% | In force |
| 🇫🇮Finland | 15% / 0% | 0% | 0% | In force |
| 🇫🇷France | 15% / 0% | 0% | 0% | In force |
| 🇩🇪Germany | 15% / 0% | 0% | 0% | In force |
| 🇬🇷Greece | 15% / 5% | 5% | 0% | In force |
| ðŸ‡ðŸ‡°Hong Kong | 10% / 0% | 0% | 0% | In force |
| ðŸ‡ðŸ‡ºHungary | 15% / 5% | 0% | 0% | In force |
| 🇮🇳India | 10% / 10% | 10% | 0% | In force |
| 🇮🇹Italy | 15% / 15% | 10% | 0% | In force |
| 🇯🇵Japan | 15% / 10% | 10% | 0% | In force |
| 🇱🇺Luxembourg | 15% / 0% | 0% | 0% | In force |
| 🇳🇱Netherlands | 15% / 0% | 0% | 0% | In force |
| 🇳🇿New Zealand | 15% / 5% | 10% | 0% | In force |
| 🇳🇴Norway | 15% / 5% | 0% | 0% | In force |
| 🇵🇱Poland | 15% / 0% | 10% | 0% | In force |
| 🇵🇹Portugal | 15% / 5% | 15% | 0% | In force |
| 🇷🇴Romania | 3% / 3% | 0% | 0% | In force |
| 🇸🇬Singapore | 10% / 0% | 5% | 0% | In force |
| 🇸🇰Slovak Republic | 15% / 5% | 0% | 0% | In force |
| 🇿🇦South Africa | 15% / 5% | 0% | 0% | In force |
| 🇰🇷South Korea | 15% / 5% | 0% | 0% | In force |
| 🇪🇸Spain | 15% / 0% | 0% | 0% | In force |
| 🇸🇪Sweden | 15% / 5% | 0% | 0% | In force |
| 🇨ðŸ‡Switzerland | 15% / 0% | 0% | 0% | In force |
| 🇬🇧United Kingdom | 15% / 5% | 0% | 0% | In force |
| 🇺🇸United States | 15% / 5% | 0% | 0% | In force |