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Ireland: Double Tax Treaties

Table of Treaty Rates

Provided by TreatyPro
Ireland


Jurisdiction Status Dividends Interest Royalties Notes
           
Defaults 0/20% 20% 0% 20% for patent royalties
           
Albania Effective January 1, 2012 0% 0% when paid to or by a financial institution, or to the central bank or a pension fund, or on sales on credit of equipment, merchandise or services 7% 7%
Armenia Effective January 1, 2013 0% 0% when paid to the government or the central bank 5% when paid on a bank loan 10% 5%
Australia Effective January 1, 1984 0% 10% 10%
Austria Effective April 1, 1964 0% 0% 0%
Bahrain Effective January 1, 2010 0% 0% 0%
Belarus Effective January 1, 2010 0% 0% when paid to the government or the central bank, or on a loan guaranteed by the government, or on credit to finance the acquisition of industrial, commercial, trade, medical or scientific equipment 5% 5%
Belgium Effective April 1, 1973 0% 0% when paid on commercial debt-claims resulting from payments for goods, merchandise or services, or on current accounts or advances between banks, or on a bank deposit not represented by bearer instruments 15% 0%
Bosnia and Herzegovina Effective January 1, 2013 0% 0% 0%
Botswana Signed June 10, 2014 0% 0% when paid to the government 7.5% 5% for equipment royalties 7.5% Not yet in force. Default rates apply.
Bulgaria Effective January 1, 2002 0% 0% when paid to the government or the central bank 5% 10%
Canada Effective January 1, 2006 0% 0% when paid by the government, or to a pension fund, or on a loan or credit financed, guaranteed or insured by a specified institution, or on sales on credit of equipment, merchandise or services 10% 0% for the use of any literary, artistic, dramatic or musical copyright (excluding broadcasting royalties), computer software or patent, or information concerning industrial, commercial or scientific experience (excluding a rental or franchise agreement) 10%
Chile Effective January 1, 2009 0% 5% when paid on a bank or insurance company loan, or on bonds or securities regularly traded on a recognised securities market, or on sales on credit of equipment or machinery 15% 5% for equipment royalties 10%
China Effective January 1, 2001 0% 0% when paid to the government or the central bank, or on a loan or credit indirectly financed by the government or the central bank 10% 6% for equipment royalties 10%
Croatia Effective January 1, 2004 0% 0% 10%
Cyprus Effective April 1, 1962 0% 0% 0%
Czech Republic Effective January 1, 1997 0% 0% 10%
Denmark Effective January 1, 1994 0% 0% 0%
Egypt Effective January 1, 2014 0% 0% when paid to or by the government or the central bank, or on a loan financed, guaranteed or insured by the government or the central bank 10% 10%
Estonia Effective January 1, 1999 0% 0% when paid to or by the government or the central bank, or on a loan guaranteed by the government 10% 5% for equipment royalties 10%
Ethiopia Signed November 3, 2014 0% 0% when paid to the government or the central bank 5% 5% Not yet in force. Default rates apply.
Finland Effective January 1, 1990 0% 0% 0%
France Effective April 1, 1966 0% 0% 0%
Georgia Effective January 1, 2011 0% 0% 0%
Germany Effective January 1, 2013 0% 0% 0%
Greece Effective January 1, 2005 0% 5% 5%
Hong Kong Effective January 1, 2012 0% 0% when paid to the government, the central bank or a pension fund, or to or by a bank or financial institution, or on sales on credit of equipment, merchandise or services 10% 3%
Hungary Effective January 1, 1997 0% 0% 0%
Iceland Effective January 1, 2005 0% 0% 0% for the use of any computer software or patent, or information concerning industrial, commercial or scientific experience 10%
India Effective January 1, 2002 0% 0% when paid to the government or the central bank, or on a loan or credit financed, guaranteed or insured by the government or the central bank 10% 10%
Israel Effective January 1, 1996 0% 5% when paid on a bank loan, or on sales on credit of equipment or merchandise 10% 10%
Italy Effective April 1, 1967 0% 10% 0%
Japan Effective April 1, 1974 0% 10% 10%
Korea, South Effective January 1, 1992 0% 0% 0%
Kuwait Effective January 1, 2014 0% 0% 5%
Latvia Effective January 1, 1999 0% 0% when paid to or by the government or the central bank, or on a loan guaranteed by the government 10% 5% for equipment royalties 10%
Lithuania Effective January 1, 1999 0% 0% when paid to or by the government or the central bank, or on a loan guaranteed by the government 10% 5% for equipment royalties 10%
Luxembourg Effective April 1, 1968 0% 0% 0%
Macedonia Effective January 1, 2010 0% 0% 0%
Malaysia Effective January 1, 2000 0% 0% when paid to the government or the central bank, or on a loan or credit financed, guaranteed or insured by the government or the central bank 10% 8%
Malta Effective January 1, 2010 0% 0% 5%
Mexico Effective January 1, 1999 0% 0% when paid to or by the government or the central bank, or to a pension fund, or on a loan or credit financed, guaranteed or insured for at least three years by a specified institution 5% when paid to a bank 10% 10%
Moldova Effective January 1, 2011 0% 0% when paid by the government, or to the government, the central bank or a financial institution, or on a loan or credit financed, guaranteed or insured by the government, or on sales on credit of equipment, merchandise or services 5% 5%
Morocco Effective January 1, 2013 0% 0% when paid to the government, the central bank or the government pension fund 10% 10%
Netherlands Effective April 1, 1965 0% 0% 0%
New Zealand Effective January 1, 1989 0% 10% 10%
Norway Effective January 1, 2002 0% 0% 0%
Pakistan Effective April 1, 1968 0% 0% 0%
Panama Effective January 1, 2013 0% 0% when paid to the government, the central bank or a pension fund, or on financing approved by both governments, or on sales on credit of equipment or merchandise 5% 5%
Poland Effective January 1, 1996 0% 0% when paid on a bank loan, or on sales on credit of equipment or merchandise 10% 10%
Portugal Effective January 1, 1995 0% 0% when paid to or by the government 15% 10%
Qatar Effective January 1, 2014 0% 0% 5%
Romania Effective January 1, 2001 0% 0% when paid on a loan or credit financed, guaranteed or insured by the government, or on a bank, financial institution or insurance company loan, or on a loan financed for more than two years, or on sales on credit of equipment 3% 0% for copyright or broadcasting royalties 3%
Russia Effective January 1, 1996 0% 0% 0%
Saudi Arabia Effective January 1, 2013 0% 0% 5% for equipment royalties 8%
Montenegro Effective January 1, 2012 0% 0% when paid to the government or the central bank 10% 5% for copyright or broadcasting royalties 10%
Singapore Effective January 1, 2011 0% 0% when paid to the government or the central bank 5% 5%
Slovakia Effective January 1, 2000 0% 0% 0% for copyright or broadcasting royalties 10%
Slovenia Effective January 1, 2003 0% 0% when paid to the government or the central bank 5% 5%
South Africa Effective January 1, 1998 0% 0% 0%
Spain Effective January 1, 1995 0% 0% 5% for literary, artistic, dramatic or musical copyright royalties (excluding broadcasting royalties) 8% for broadcasting, equipment or scientific copyright royalties 10%
Sweden Effective January 1, 1989 0% 0% 0%
Switzerland Effective April 1, 1965 0% 0% 0%
Thailand Signed November 4, 2013 0% 0% when paid to the government, the central bank or a pension fund 10% when paid to a financial institution, or on sales on credit of equipment, merchandise or services 15% 5% for copyright or broadcasting royalties (including software) 10% for equipment royalties or patents 15% Not yet in force. Default rates apply.
Turkey Effective January 1, 2011 0% 10% when paid to a financial institution, or on a loan or credit financed for more than two years 15% 10%
Ukraine Signed April 19, 2013 0% 0% when paid to the government, or on a loan or credit financed, guaranteed or insured by the government 5% when paid on a bank loan, or on sales on credit of equipment 10% 5% for the use of any scientific copyright, patent, trademark, secret formula or process, or information concerning industrial, commercial or scientific experience 10% Not yet in force. Default rates apply.
United Arab Emirates Effective January 1, 2011 0% 0% 0%
United Kingdom Effective January 1, 1974 0% 0% 0%
United States Effective January 1, 1998 0% 0% 0%
Uzbekistan Effective January 1, 2014 0% 5% 5%
Vietnam Effective January 1, 2010 0% 0% when paid to the government or the central bank 10% 5% for the use of any patent, design or model, plan, secret formula or process, or information concerning industrial or scientific experiences 10% for the use of any trademark or information concerning commercial experience 15%
Zambia Effective April 1, 1967 0% 0% 0%
Serbia Effective January 1, 2011 0% 0% when paid to the government or the central bank 10% 5% for copyright or broadcasting royalties 10%

Footnotes

  1. "Ireland's domestic laws provide a number of dividend withholding tax exemptions for ""qualifying non-residents"", which effectively exempt the majority of dividends from taxation. These are:
  2. In the case of European Union countries, the EC Interest and Royalties Directive can reduce interest and royalties withholding tax to 0%, subject to certain conditions.
  3. PLEASE NOTE: This table was last updated February 2015

 

 

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