Tax Treaties Rates
Table of source country tax rates in Irish tax treaties for dividend, interest and royalty payments
Maximum Source Country Tax Rates (% of gross payment) (for split rates, please consult the relevant article in the treaty)
| Country | Year of Entry into Effect | Dividends | Interest | Royalties |
|---|---|---|---|---|
| ALBANIA | 2012 | 5/10 | 0/7 | 7 |
| ARMENIA | 2013 | 0/5/15 | 0/5/10 | 5 |
| AUSTRALIA | 1984 | 15 | 10 | 10 |
| AUSTRIA | 1964 | 10 | 0 | 0/10 |
| BAHRAIN | 2010 | 0 | 0 | 0 |
| BELARUS | 2010 | 5/10 | 0/5 | 5 |
| BELGIUM | 1973 | 15 | 15 | 0 |
| BOSNIA HERZEGOVINA | 2012 | 0 | 0 | 0 |
| BULGARIA | 2002 | 5/10 | 0/5 | 10 |
| CANADA | 2006 | 5/15 | 0/10 | 0/10 |
| CHILE | 2009 | 5/15 | 5/15 | 5/10 |
| CHINA | 2001 | 5/10 | 0/10 | 6/10 |
| CROATIA | 2004 | 5/10 | 0 | 10 |
| CYPRUS | 1952 | 0 | 0 | 0/5 |
| CZECH REP. | 1997 | 5/15 | 0 | 10 |
| DENMARK | 1994 | 0/15 | 0 | 0 |
| EGYPT | Not yet in effect | 5/10 | 0/10 | 10 |
| ESTONIA | 1999 | 5/15 | 0/10 | 5/10 |
| FINLAND | 1990 | 0/15 | 0 | 0 |
| FRANCE | 1966 | 10/15 | 0 | 0 |
| GEORGIA | 2011 | 0/5/10 | 0 | 0 |
| GERMANY | 1959 | 15 | 0 | 0 |
| GERMANY - new | 2013 | 5/15 | 0 | 0 |
| GREECE | 2005 | 5/15 | 5 | 5 |
| HONG KONG | 2012 | 0 | 10 | 3 |
| HUNGARY | 1997 | 5/15 | 0 | 0 |
| ICELAND | 2005 | 5/15 | 0 | 0/10 |
| INDIA | 2002 | 10 | 0/10 | 10 |
| ISRAEL | 1996 | 10 | 5/10 | 10 |
| ITALY | 1967 | 15 | 10 | 0 |
| JAPAN | 1974 | 10/15 | 10 | 10 |
| KOREA REP. | 1992 | 10/15 | 0 | 0 |
| KUWAIT | Not yet in effect | 0 | 0 | 5 |
| LATVIA | 1999 | 5/15 | 0/10 | 5/10 |
| LITHUANIA | 1999 | 5/15 | 0/10 | 5/10 |
| LUXEMBOURG | 1968 | 5/15 | 0 | 0 |
| MACEDONIA | 2010 | 0/5/10 | 0 | 0 |
| MALAYSIA | 2000 | 10 | 0/10 | 8 |
| MALTA | 2010 | 5/15 | 0 | 5 |
| MEXICO | 1999 | 5/10 | 0/5/10 | 10 |
| MOLDOVA | 2011 | 5/10 | 0/5 | 5 |
| MONTENEGRO | 2012 | 0/5/10 | 0/10 | 5/10 |
| MOROCCO | 2012 | 6/10 | 0/10 | 10 |
| NETHERLANDS | 1965 | 0/15 | 0 | 0 |
| NEW ZEALAND | 1989 | 15 | 10 | 10 |
| NORWAY | 2002 | 0/5/15 | 0 | 0 |
| PAKISTAN | 1968 | 10/no limit | no limit | 0 |
| PANAMA | 2013 | 5 | 0/5 | 5 |
| POLAND | 1996 | 0/15 | 0/10 | 10 |
| PORTUGAL | 1995 | 15 | 0/15 | 10 |
| QATAR | Not yet in effect | 0 | 0 | 5 |
| ROMANIA | 2001 | 3 | 0/3 | 0/3 |
| RUSSIA | 1996 | 10 | 0 | 0 |
| SAUDI ARABIA | 2013 | 0/5 | 0 | 5/8 |
| SERBIA | 2011 | 5/10 | 0/10 | 5/10 |
| SINGAPORE | 2011 | 0 | 0/5 | 5 |
| SLOVAK REP. | 2000 | 0/10 | 0 | 0/10 |
| SLOVENIA | 2003 | 5/15 | 0/5 | 5 |
| SOUTH AFRICA | 1998 | 0/5/10* | 0 | 0 |
| SPAIN | 1995 | 0/15 | 0 | 5/8/10 |
| SWEDEN | 1988 | 5/15 | 0 | 0 |
| SWITZERLAND | 1965 | 10/15 | 0 | 0 |
| TURKEY | 2011 | 5/10/15 | 10/15 | 10 |
| UKRAINE | Not yet in effect | 5/15 | 5/10 | 5 |
| UNITED KINGDOM | 1976 | 5/15 | 0 | 0 |
| UNITED ARAB EMIRATES | 2011 | 0 | 0 | 0 |
| UNITED STATES | 1998 | 5/15 | 0 | 0 |
| UZBEKISTAN | 2014 | 5/10 | 5 | 5 |
| VIETNAM | 2009 | 5/10 | 0/10 | 5/10/15 |
| ZAMBIA | 1967 | 0 | 0 | 0 |
* 0% until 31/03/2012, 5% & 10% from 01/4/2012 (South Africa)
Updated 02/05/2013