Double Taxation Treaties entered into by Ireland

 
Date of Entry into Effect
Country Date of Signing Income Tax Corporation Tax Capital Gains Tax S.I. Number
Albania 16 Oct 2009 1 Jan 2012 1 Jan 2012 1 Jan 2012 16 of 2011
Armenia 14 July Not yet in effect Not yet in effect Not yet in effect  
Australia 31 May 1983 06 Apr 1984 01 Jan 1984 06 Apr 1984 406 of 1983
Austria 24 May 1966 06 Apr 1964 01 Apr 1964*   250 of 1967
Austria Protocol 19 Jun 1987 06 Apr 1976 01 Jan 1974 06 Apr 1974 29 of 1988
Austria Protocol 16 Dec 2009 Not yet in effect Not yet in effect Not yet in effect 30 of 2011
Bahrain 29 Oct 2009 01 Jan 2010 01 Jan 2010 01 Jan 2010 24 of 2010
Belarus 03 Nov 2009 01 Jan 2010 01 Jan 2010 01 Jan 2010 25 of 2010
Belgium 24 Jun 1970 06 Apr 1973 01 Apr 1973*   66 of 1973
Bosnia Herzegovina 03 Nov 2009 Not yet in effect Not yet in effect Not yet in effect 17 of 2010
Bulgaria 05 Oct 2000 01 Jan 2003 01 Jan 2002 01 Jan 2003 372 of 2000
Canada 08 Oct 2003 01 Jan 2006 01 Jan 2006 01 Jan 2006 773 of 2004
Chile 02 Jun 2005 01 Jan 2009 01 Jan 2009 01 Jan 2009 815 of 2005
China 19 Apr 2000 06 Apr 2001 01Jan 2001 06 Apr 2001 373 of 2000
Croatia 21 Jun 2002 01 Jan 2004 01 Jan 2004 01 Jan 2004 574 of 2002
Cyprus 24 Sep 1968 06 Apr 1962 01 Apr 1962*   79 of 1970
Czech Republic 14 Nov 1995 06 Apr 1997 01 Jan 1997 06 Apr 1997 321 of 1995
Denmark 26 Mar 1993 06 Apr 1994 01 Jan 1994 06 Apr 1994 286 of 1993
Estonia 16 Dec 1997 06 Apr 1999 01 Jan 1999 06 Apr 1999 496 of 1998
Finland 27 Mar 1992 06 Apr 1990 01 Jan 1990 06 Apr 1990 289 of 1993
France 21 Mar 1968 06 Apr 1996 01 Apr 1996*   162 of 1970
Georgia 20 Nov 2008 01 Jan 2011 01 Jan 2011 01 Jan 2011 18 of 2010
Germany 17 Oct 1962 06 Apr 1959 01 Apr 1959*   212 of 1962
Germany Protocol 25 May 2010 01 Jan 2011 01 Jan 2011   31 of 2011
Germany - New 30 Mar 2011 Not yet in effect Not yet in effect Not yet in effect  
Greece 24 Nov 2003 01 Jan 2005 01 Jan 2005 01 Jan 2005 774 of 2004
Hong Kong 22 Jun 2010 01 Jan 2012 01 Jan 2012 01 Jan 2012 17 of 2011
Hungary 25 Apr 1995 06 Apr 1997 01 Jan 1997 06 Apr 1997 301 of 1995
Iceland 17 Dec 2003 01 Jan 2005 01 Jan 2005 01 Jan 2005 775 of 2004
India 06 Nov 2000 01 Jan 2002 01Jan 2002 01 Jan 2002 521 of 2001
Israel 20 Nov 1995 06 Apr 1996 01 Jan 1996 06 Apr 1996 323 of 1995
Italy 11 Jun 1971 06 Apr 1967 01 Apr 1967*   64 of 1973
Japan 18 Jun 1974 06 Apr 1974 01 Apr 1974*   259 of 1974
Korea (Rep. of) 18 Jul 1990 06 Apr 1992 01 Jan 1992 06 Apr 1992 290 of 1991
Kuwait 23 Nov 2010 Not yet in effect Not yet in effect Not yet in effect 21 of 2011
Latvia 13 Nov 1997 06 Apr 1999 01 Jan 1999 06 Apr 1999 504 of 1997
Lithuania 18 Nov 1997 06 Apr 1999 01 Jan 1999 06 Apr 1999 503 of 1997
Luxembourg 14 Jan 1972 06 Apr 1968 01 Apr 1968*   65 of 1973
Macedonia 14 Apr 2008 01 Jan 2010 01 Jan 2010 01 Jan 2010 463 of 2008
Malaysia 28 Nov 1998 06 Apr 2000 01 Jan 2000 06 Apr 2000 495 of 1998
Malaysia Protocol 16 Dec 2009 Not yet in effect Not yet in effect Not yet in effect 32 of 2011
Malta 14 Nov 2008 01 Jan 2010 01 Jan 2010 01 Jan 2010 502 of 2008
Mexico 22 Oct 1998 06 Apr 1999 01 Jan 1999 06 Apr 1999 497 of 1998
Moldova 28 May 2009 01 Jan 2011 01 Jan 2011 01 Jan 2011 19 of 2010
Montenegro 07 Oct 2010 Not yet in effect Not yet in effect Not yet in effect 18 of 2011
Morocco 22 Jun 2010 Not yet in effect Not yet in effect Not yet in effect 19 of 2011
Netherlands 11 Feb 1969 06 Apr 1965 01 Apr 1965*   22 of 1970
New Zealand 19 Sep 1986 06 Apr 1989 01 Jan 1989 06 Apr 1989 30 of 1988
Norway 22 Nov 2000 01 Jan 2002 01 Jan 2002 01 Jan 2002 520 of 2001
Pakistan 13 Apr 1973 06 Apr 1968 01 Apr 1968*   260 of 1974
Poland 13 Nov 1995 06 Apr 1996 01 Jan 1996 06 Apr 1996 322 of 1995
Portugal 01 Jun 1993 06 Apr 1995 01 Jan 1995 06 Apr 1995 102 of 1994
Portugal Prot. 11 Nov 2005 01 Jan 2007 01 Jan 2007 01 Jan 2007 816 of 2005
Romania 21 Oct 1999 06 Apr 2001 01 Jan 2001 06 Apr 2001 427 of 1999
Russia 29 Apr 1994 06 Apr 1996 01 Jan 1996 06 Apr 1996 428 of 1994
Saudi Arabia 19 Oct 2011 not yet in effect not yet in effect not yet in effect  
Serbia 23 Sept 2009 01 Jan 2011 01 Jan 2011 01 Jan 2011 20 of 2010
Singapore 28 Oct 2010 01 Jan 2011 01 Jan 2011 01 Jan 2011 34 of 2011
Slovak Rep. 08 Jun 1999 06 Apr 2000 01 Jan 2000 06 Apr 2000 426 of 1999
Slovenia 12 Mar 2002 01 Jan 2003 01 Jan 2003 01 Jan 2003 573 of 2002
South Africa 07 Oct 1997 06 Apr 1998 01 Jan 1998 06 Apr 1998 478 of 1997
South Africa Protocol 17 Mar 2010 Not yet in effect Not yet in effect Not yet in effect 33 of 2011
Spain 10 Feb 1994 06 Apr 1995 01 Jan 1995 06 Apr 1995 308 of 1994
Sweden 08 Oct 1986 06 Apr 1988 01 Jan 1989 06 Apr 1988 348 of 1987
Swedish Prot. 01 Jul 1993 20 Jan 1994 20 Jan 1994 20 Jan 1994 198 of 1993
Switzerland 08 Nov 1966 06 Apr 1965 01 Apr 1965*   240 of 1967
Swiss Prot. 24 Oct 1980 06 Apr 1976 01 Jan 1974 06 Apr 1974 76 of 1984
Turkey 24 Oct 2008 01 Jan 2011 01 Jan 2011 01 Jan 2011 501 of 2008
UAE 01 Jul 2010 01 Jan 2011 01 Jan 2011 01 Jan 2011 20 of 2011
United Kingdom 02 Jun 1976 06 Apr 1976 01 Jan 1974 06 Apr 1976 319 of 1976
UK Protocol 07 Nov 1994 06 Apr 1994 01 Apr 1994   209 of 1995
UK Protocol 04 Nov 1998 06 Apr 1999 01 Jan 1999 06 Apr 1999 494 of 1998
USA 28 Jul 1997 06 Apr 1998 01 Jan 1998 06 Apr 1998 447 of 1997
USA Protocol 24 Sep 1999 1 Sep 2000 01 Sep 2000 01 Sep 2000 425 of 1999
Vietnam 10 Mar 2008 01 Jan 2009 01 Jan 2009 01 Jan 2009 453 of 2008
Zambia 29 Mar 1971 06 Apr 1967 01 Apr 1967*   130 of 1973

Updated 19/10/2011

* Corporation Profits Tax

Country Date of Signing Type of Tax S.I. Number
U.S.S.R. 17 Dec 1986 Air Transport Agreement 349 of 1987

Copies of existing Double Taxation Agreements (please quote the Statutory Instrument (S.I.) Number) may be purchased from the:

Government Publications Sales Office,
Sun Alliance House,
Molesworth Street,
Dublin 2.

Or by mail order from:

Government Publications, Postal Trade Section
Unit 20 Lakeside Retail Park,
Claremorris
Co. Mayo

Phone: 01 6476834 or 1890 213434

Fax: 01 6476843 or 094 9378964

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