Revenue eBrief No. 120/25
17 June 2025
The taxation of deposit interest income: source, rates applicable and reporting obligations
Tax and Duty Manual Part 08-04-12 - The taxation of deposit interest income: source, rates applicable and reporting obligations - has been created to provide guidance on an Irish resident individual's liability to Irish income tax on their foreign sourced deposit interest income, including the tax rates and reporting obligations that apply.