Ireland – Sweden Tax Treaty
The Ireland-Sweden tax treaty caps withholding on dividends at 15% for portfolio investors and 5% for qualifying direct investment, with interest payments fully exempt at 0%. Royalties are taxed at a uniform 0% across all categories. Private pensions are taxable only in the country of residence, with no withholding at source. This is one of 33 active treaties in Ireland's network and one of 44 in Sweden's. The general dividend rate of 15% compares to a median of 15% across Ireland's network and 15% across Sweden's.
Verified data
Skatteverket (skatteverket.se) - Tax Treaties overview and individual treaty texts (Treaty list verified April 2026. Rates from individual treaty texts (Articles 10-12).)
Withholding Rate Summary
Source: Sweden Treaty Reference| Income Type | Treaty Rate | Statutory Rate (Sweden) |
|---|---|---|
| Dividends (general) Portfolio investors | 15%saves 15% | 30% |
| Dividends (qualified) Beneficial owner is a company holding >= 10% of voting stock | 5%saves 25% | 30% |
| Interest Bank interest, bonds, loans | 0% | 0% |
| Royalties (avg) Patents, copyright, know-how, film/TV | 0% | — |
| Pensions Private pension distributions | 0% | — |
| Social Security Government social security benefits | 0% | — |
“Treaty Rate” is the maximum withholding permitted under this treaty. The actual effective rate may be lower if domestic law provides a more favorable rate independently. “Statutory Rate (Sweden)” shows the rate that applies when no treaty benefit is claimed. Qualified dividend rate requires: Beneficial owner is a company holding >= 10% of voting stock.
Dividends
The general dividend rate of 15% applies to portfolio investors. A reduced rate of 5% is available when beneficial owner is a company holding >= 10% of voting stock. Without the treaty, the statutory withholding rate on dividends is 30%.
Source: Sweden Treaty Reference
Interest
Interest payments (bank interest, bonds, loans) are subject to 0% withholding under this treaty, compared to the 0% statutory rate. Interest is fully exempt from source-country withholding under this treaty.
Source: Sweden Treaty Reference
Royalties
Royalty withholding rates vary by the type of intellectual property. This treaty distinguishes 4 categories, with rates ranging from 0% to 0%.
Source: Sweden Treaty Reference
Pensions & Social Security
Private pension distributions are taxable only in the country of residence, with no withholding at source. Government social security benefits are exempt from source-country withholding.
Source: Sweden Treaty Reference
Comparative Context
🇮🇪Ireland's Network
Among Ireland's 33 active treaty partners, the 15% general dividend rate ranks 30th (median: 15%).
| Partner | Rate |
|---|---|
| New Zealand | 15% |
| Poland | 15% |
| Portugal | 15% |
| Sweden (this treaty) | 15% |
| Slovak Republic | 15% |
| United States | 15% |
| South Africa | 15% |
🇸🇪Sweden's Network
Among Sweden's 44 active treaty partners, the 15% general dividend rate ranks 26th (median: 15%).
| Partner | Rate |
|---|---|
| Greece | 15% |
| Hungary | 15% |
| Indonesia | 15% |
| Ireland (this treaty) | 15% |
| Israel | 15% |
| Italy | 15% |
| South Korea | 15% |