Dividend Withholding Tax (DWT)

Refunds for non-residents

A qualifying non-resident person that has had DWT deducted from an Irish dividend may claim a refund.

A certified DWT exemption declaration form must accompany each claim for a refund of DWT.

Page 1 of the DWT refund claim form contains a full list of documents that must be included with each claim.

To claim a refund of DWT on a Real Estate Investment Trust (REIT) dividend you must use the DWT REIT refund claim form.

Next: What are a Qualifying Intermediary (QI) and Authorised Withholding Agent (AWA)?