Ireland has signed comprehensive Double Taxation Agreements with 72 countries, of which 68 are in effect. The Agreements cover direct taxes which in the case of Ireland are income tax, universal social charge, corporation tax and capital gains tax.
The following is a summary of the work underway to negotiate new Agreements and to update old Agreements:
- A new Double Taxation Agreement with Ethiopia was signed on 3rd November 2014 and a Protocol to the existing Agreement with Germany was signed on the 3rd December 2014. Double Taxation Agreements to replace the existing Agreements with Pakistan and Zambia were signed on 16 April 2015 and 31 March 2015 respectively. The legal procedures to ratify these Agreements and bring them into force are now being followed.
- The Protocol to the existing Double Taxation Agreement with Denmark was signed on the 22nd July 2014 and ratified on the 23rd December 2014. The Protocol is effective from the 1st January 2015.
- The new Double Taxation Agreement with Thailand, which was signed on 4 November 2013, entered into force on 11 March 2015 and will enter into effect on 1 January 2016.
- The new Double Taxation Agreement with Ukraine, which was signed on 19 April 2013, entered into force on 17 August 2015 and will enter into effect on 1 January 2016.
- Ireland has completed the ratification procedures to bring the Double Taxation Agreement with Botswana and Protocols to the existing Agreements with Belgium and Luxembourg into force. When ratification procedures are also completed by the other Contracting States, these Agreements and Protocols will enter into force.
- Negotiations with Azerbaijan and Turkmenistan have concluded and these new Agreements are expected to be signed shortly.
- Negotiations for new Agreements with Jordan, Kazakhstan and Ghana are at various stages.
- Negotiations are ongoing for a replacement Agreement with the Netherlands and for a Protocol to the existing Agreement with Mexico.
Plans to initiate negotiations for new Agreements with other countries during 2015 are ongoing.
Where a Double Taxation Agreement does not exist with a particular country there are provisions in the Irish Taxes Consolidation Acts (TCA) 1997 which allow unilateral relief against double taxation in respect of certain types of income. The principal provisions granting unilateral relief are as follows:
- dividends from foreign subsidiaries:
- credit for withholding tax on dividend payments and for foreign tax paid on the underlying profits out of which the dividends were paid (paragraph 9A and B of Schedule 24 TCA 1997)
- pooling and carry-forward of excess foreign tax credits (paragraph 9E of Schedule 24 TCA 1997)
- credit for foreign tax on dividends paid by a foreign company that is a member of a group that paid tax on a consolidated basis (paragraph 9G of Schedule 24 TCA 1997)
- foreign branch profits:
- credit for foreign tax paid by an Irish company on profits of a foreign branch (paragraph 9DA of Schedule 24 TCA 1997)
- pooling of excess foreign branch tax credits (paragraph 9FA of Schedule 24 TCA 1997)
- foreign interest treated as trading income of the company that receives it:
- credit for foreign tax (paragraph 9D of Schedule 24 TCA 1997)
- pooling of excess foreign tax credits in respect of interest received from associated companies in countries with which Ireland has a double taxation agreement (paragraph 9F of Schedule 24 TCA 1997)
- capital gains on foreign assets:
- credit for foreign tax paid on capital gains in countries with which Ireland has a double taxation agreement but where the tax treaty with that country does not cover capital gains tax – Belgium, Cyprus, France, Italy, Japan, Luxembourg, Netherlands, Pakistan and Zambia (paragraph 9FB of Schedule 24 TCA 1997)
- exemption from tax of capital gains from disposal of shares in foreign trading subsidiary companies resident in an EU or Irish tax agreement country (section 626B TCA 1997)
There are also reliefs granted under the EU "Parent-Subsidiaries Directive" (90/435/EEC) (section 831 TCA 1997), the EU "Interest and Royalties Directive" (2003/49/EC)(section 267G-L TCA 1997), the "EU Mergers Directive" (90/434/EEC) (sections 630-638 TCA 1997) and the EU Arbitration Convention (European Communities Mutual Assistance in the Field of Direct Taxation Regulations 1978) (S.I. 334 of 1978).
The list of Irish double taxation agreements is as follows: (Click on a specific country link to view or download the text of the agreement).
Disclaimer: In the event of any discrepancy between the text obtained from this website and the text in the relevant Statutory Instrument (SI), the text in the SI is the authoritative one. Ireland's tax treaties and their SI numbers
- Bahrain (PDF, 97KB)
- Belarus (PDF, 95KB)
- Belgium (Protocol) (PDF, 104KB) (signed on 14 April 2014 - not yet in effect)
- Bosnia & Herzegovina (PDF, 136KB)
- Botswana (PDF, 224 KB) (signed 10 June 2014 – not yet in effect)
- Bulgaria (PDF, 120 KB)
- Georgia (PDF, 73KB)
- Germany DTA 17 October 1962 (PDF, 246KB)
- Germany Protocol 25 May 2010 (PDF, 206KB)
- Germany DTA 30 March 2011 (PDF, 164KB)
- Germany (Joint Declaration) 30 March 2011 (PDF, 13KB)
- Germany Protocol (PDF, 85KB) (signed 3 December 2014 - not yet in effect)
- Luxembourg (Protocol) (PDF, 308KB) (signed on 27 May 2014 - not yet in effect)
- Malaysia (Protocol) (PDF, 20KB)
- Malta (PDF, 96 KB)
- Moldova (PDF, 114KB)
- Montenegro (PDF, 144KB)
- Morocco (PDF, 126KB)
- Pakistan (PDF, 133KB) (signed on 16th April 2015 - not yet in effect)
- Panama (PDF, 124KB)
- Portugal Protocol
- Saudi Arabia (PDF, 178 KB)
- Serbia (PDF, 90 KB)
- Singapore (PDF, 125KB)
- Slovak Republic
- Slovenia (PDF, 122KB)
- South Africa
- South Africa (Protocol)
- Switzerland (Protocol) (PDF, 44KB)
- United Arab Emirates (PDF, 172KB)
- Ukraine (PDF, 109KB) (signed 19 April 2013 – not yet in effect)
- United Kingdom
- United Kingdom Protocol (PDF, 25KB)
- United States
- United States Protocol (PDF, 18KB)
- United States Competent Authority Agreement
- Uzbekistan (PDF, 131KB)