Deposit Interest Retention Tax (DIRT)
Non-resident account holder
DIRT refund
You may claim a refund of some, or all, of the DIRT you paid if both of these conditions apply:
You must complete a Form IC5 to claim a refund.
No deduction of DIRT
If Ireland does not have a Double Taxation Agreement with the country you are resident in, you cannot get a refund of DIRT. However, you might not need to pay DIRT. Contact your financial institution to find out if this is the case. In order to avoid the deduction of DIRT, you will have to complete a declaration that you are non-resident. Your financial institution will provide this to you.