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Taxes & Duties

Dividend Withholding Tax

Dividend Withholding Tax at the standard rate of income tax applies to dividend payments and other distributions made by an Irish resident company (and where provided for by double taxation treaty foreign dividends paid through an Irish intermediary), with some exceptions. Irish individual shareholders are taxable on the gross dividend at their marginal rate of tax but are entitled to a credit for the tax withheld by the company paying the dividend and to a refund of the balance where the withheld tax exceeds their tax liability.

List of Authorised Qualifying Intermediaries and Authorised Withholding Agents together with Associated Nominee Companies for the purposes of Irish Dividend Withholding Tax.

Tax & Duty Manuals - Section 16 FOI Act


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