Dates of effect of Ireland’s tax treaties

The table below shows the dates that the Double Taxation Treaties entered into by Ireland were signed. It also shows the dates the treaties came into effect for the purposes of Income Tax, Corporation Tax and Capital Gains Tax (where relevant).

Double Taxation Treaties entered into by Ireland including the effective date for individual tax types.
CountryDate of signingIncome TaxCorporation TaxCapital Gains TaxStatutory Instrument number
Albania 16 Oct 2009 01 Jan 2012 01 Jan 2012 01 Jan 2012 16 of 2011
Armenia 14 July 2011 01 Jan 2013 01 Jan 2013 01 Jan 2013 21 of 2012
Australia 31 May 1983 06 Apr 1984 01 Jan 1984 06 Apr 1984 406 of 1983
Austria 24 May 1966 06 Apr 1964 01 Apr 1964[1]   250 of 1967
Austria Protocol 19 Jun 1987 06 Apr 1976 01 Jan 1974 06 Apr 1974 29 of 1988
Austria Protocol 16 Dec 2009 01 May 2011 01 May 2011 01 May 2011 30 of 2011
Bahrain 29 Oct 2009 01 Jan 2010 01 Jan 2010 01 Jan 2010 24 of 2010
Belarus 03 Nov 2009 01 Jan 2010 01 Jan 2010 01 Jan 2010 25 of 2010
Belgium 24 Jun 1970 06 Apr 1973 01 Apr 1973[1]   66 of 1973
Belgium Protocol 14 Apr 2014 Not yet in effect Not yet in effect Not yet in effect 466 of 2014
Bosnia Herzegovina 03 Nov 2009 01 Jan 2012 01 Jan 2012 01 Jan 2012 17 of 2010
Botswana 10 Jun 2014 01 Jan 2017 01 Jan 2017 01 Jan 2017 467 of 2014
Bulgaria 05 Oct 2000 01 Jan 2003 01 Jan 2002 01 Jan 2003 372 of 2000
Canada 08 Oct 2003 01 Jan 2006 01 Jan 2006 01 Jan 2006 773 of 2004
Chile 02 Jun 2005 01 Jan 2009 01 Jan 2009 01 Jan 2009 815 of 2005
China 19 Apr 2000 06 Apr 2001 01Jan 2001 06 Apr 2001 373 of 2000
Croatia 21 Jun 2002 01 Jan 2004 01 Jan 2004 01 Jan 2004 574 of 2002
Cyprus 24 Sep 1968 06 Apr 1962 01 Apr 1962[1]   79 of 1970
Czech Republic 14 Nov 1995 06 Apr 1997 01 Jan 1997 06 Apr 1997 321 of 1995
Denmark 26 Mar 1993 06 Apr 1994 01 Jan 1994 06 Apr 1994 286 of 1993
Denmark Protocol 22 Jul 2014 01 Jan 2015 01 Jan 2015 01 Jan 2015 468 of 2014
Egypt 09 Apr 2012 01 Jan 2014 01 Jan 2014 01 Jan 2014 27 of 2013
Estonia 16 Dec 1997 06 Apr 1999 01 Jan 1999 06 Apr 1999 496 of 1998
Ethiopia 03 Nov 2014 01 Jan 2017 01 Jan 2017 01 Jan 2017 435 of 2015
Finland 27 Mar 1992 06 Apr 1990 01 Jan 1990 06 Apr 1990 289 of 1993
France 21 Mar 1968 06 Apr 1966 01 Apr 1966[1]   162 of 1970
Georgia 20 Nov 2008 01 Jan 2011 01 Jan 2011 01 Jan 2011 18 of 2010
Germany 17 October 1962 06 April 1959 01 April 1959   212 of 1962
Germany Protocol 25 May 2010 01 Jan 2011 01 Jan 2011   31 of 2011
Germany 30 Mar 2011 01 Jan 2013 01 Jan 2013 01 Jan 2013 22 of 2012
Germany Protocol 03 Dec 2014 01 Jan 2016 01 Jan 2016  01 Jan 2016 438 of 2015
Ghana 7 Feb 2018 Not yet in effect Not yet in effect Not yet in effect  
Greece 24 Nov 2003 01 Jan 2005 01 Jan 2005 01 Jan 2005 774 of 2004
Hong Kong 22 Jun 2010 01 Jan 2012 01 Jan 2012 01 Jan 2012 17 of 2011
Hungary 25 Apr 1995 06 Apr 1997 01 Jan 1997 06 Apr 1997 301 of 1995
Iceland 17 Dec 2003 01 Jan 2005 01 Jan 2005 01 Jan 2005 775 of 2004
India 06 Nov 2000 01 Jan 2002 01Jan 2002 01 Jan 2002 521 of 2001
Israel 20 Nov 1995 06 Apr 1996 01 Jan 1996 06 Apr 1996 323 of 1995
Italy 11 Jun 1971 06 Apr 1967 01 Apr 1967[1]   64 of 1973
Japan 18 Jan 1974 06 Apr 1974 01 Apr 1974[1]   259 of 1974
Kazakhstan 26 Apr 2017 01 Jan 2018 01 Jan 2018 01 Jan 2018 479 of 2017
Korea (Rep. of) 18 Jul 1990 06 Apr 1992 01 Jan 1992 06 Apr 1992 290 of 1991
Kuwait 23 Nov 2010 1 Jan 2014 1 Jan 2013 1 Jan 2013 21 of 2011
Latvia 13 Nov 1997 06 Apr 1999 01 Jan 1999 06 Apr 1999 504 of 1997
Lithuania 18 Nov 1997 06 Apr 1999 01 Jan 1999 06 Apr 1999 503 of 1997
Luxembourg 14 Jan 1972 06 Apr 1968 01 Apr 1968[1]   65 of 1973
Luxembourg Protocol 27 May 2014 01 Jan 2016 01 Jan 2016 01 Jan 2016 469 of 2014
Macedonia 14 Apr 2008 01 Jan 2010 01 Jan 2010 01 Jan 2010 463 of 2008
Malaysia 28 Nov 1998 06 Apr 2000 01 Jan 2000 06 Apr 2000 495 of 1998
Malaysia Protocol 16 Dec 2009 01 Jan 2012 01 Jan 2012 01 Jan 2012 32 of 2011
Malta 14 Nov 2008 01 Jan 2010 01 Jan 2010 01 Jan 2010 502 of 2008
Mexico 22 Oct 1998 06 Apr 1999 01 Jan 1999 06 Apr 1999 497 of 1998
Moldova 28 May 2009 01 Jan 2011 01 Jan 2011 01 Jan 2011 19 of 2010
Montenegro 07 Oct 2010 01 Jan 2012 01 Jan 2012 01 Jan 2012 18 of 2011
Morocco 22 Jun 2010 01 Jan 2012 01 Jan 2012 01 Jan 2012 19 of 2011
Netherlands 11 Feb 1969 06 Apr 1965 01 Apr 1965[1]   22 of 1970
Netherlands 13 June 2019 Not
yet in effect
Not
yet in effect
Not
yet in effect
 
New Zealand 19 Sep 1986 06 Apr 1989 01 Jan 1989 06 Apr 1989 30 of 1988
Norway 22 Nov 2000 01 Jan 2002 01 Jan 2002 01 Jan 2002 520 of 2001
Pakistan 13 Apr 1973 06 Apr 1968 01 Apr 1968[1]   260 of 1974
Pakistan 16 April 2015 01 Jan 2017 01 Jan 2017 01 Jan 2017 436 of 2015
Panama 28 Nov 2011 01 Jan 2013 01 Jan 2013 01 Jan 2013 25 of 2012
Poland 13 Nov 1995 06 Apr 1996 01 Jan 1996 06 Apr 1996 322 of 1995
Portugal 01 Jun 1993 06 Apr 1995 01 Jan 1995 06 Apr 1995 102 of 1994
Portugal Prot. 11 Nov 2005 01 Jan 2007 01 Jan 2007 01 Jan 2007 816 of 2005
Qatar 21 Jun 2012 1 Jan 2014 1 Jan 2014 1 Jan 2014 28 of 2013
Romania 21 Oct 1999 06 Apr 2001 01 Jan 2001 06 Apr 2001 427 of 1999
Russia 29 Apr 1994 06 Apr 1996 01 Jan 1996 06 Apr 1996 428 of 1994
Saudi Arabia 19 Oct 2011 01 Jan 2013 01 Jan 2013 01 Jan 2013 26 of 2012
Serbia 23 Sept 2009 01 Jan 2011 01 Jan 2011 01 Jan 2011 20 of 2010
Singapore 28 Oct 2010 01 Jan 2011 01 Jan 2011 01 Jan 2011 34 of 2011
Slovak Rep. 08 Jun 1999 06 Apr 2000 01 Jan 2000 06 Apr 2000 426 of 1999
Slovenia 12 Mar 2002 01 Jan 2003 01 Jan 2003 01 Jan 2003 573 of 2002
South Africa 07 Oct 1997 06 Apr 1998 01 Jan 1998 06 Apr 1998 478 of 1997
South Africa Protocol 17 Mar 2010[2] 01 Jan 2013[2] 01 Jan 2013[2] 01 Jan 2013[2] 33 of 2011
Spain 10 Feb 1994 06 Apr 1995 01 Jan 1995 06 Apr 1995 308 of 1994
Sweden 08 Oct 1986 06 Apr 1989 01 Jan 1989 06 Apr 1989 348 of 1987
Swedish Prot. 01 Jul 1993 20 Jan 1994 20 Jan 1994 20 Jan 1994 398 of 1993
Switzerland 08 Nov 1966 06 Apr 1965 01 Apr 1965[1]   240 of 1967
Swiss Prot. 24 Oct 1980 06 Apr 1976 01 Jan 1974 06 Apr 1974 76 of 1984
Swiss Prot. 26 Jan 2012 1 Jan 2014 1 Jan 2014 1 Jan 2014 30 of 2013
Swiss Prot. 13 June 2019 Not
yet in effect
Not
yet in effect
Not
yet in effect
 
Thailand 04 Nov 2013 01 Jan 2016 01 Jan 2016 01 Jan 2016 465 of 2014
Turkey 24 Oct 2008 01 Jan 2011 01 Jan 2011 01 Jan 2011 501 of 2008
UAE 01 Jul 2010 01 Jan 2011 01 Jan 2011 01 Jan 2011 20 of 2011
Ukraine 19 Apr 2013 01 Jan 2016 01 Jan 2016 01 Jan 2016 397 of 2013
United Kingdom 02 Jun 1976 06 Apr 1976 01 Jan 1974 06 Apr 1976 319 of 1976
UK Protocol 28 Oct 1976 06 Apr 1976 01 Jan 1974  06 Apr 1976 319 of 1976
UK Protocol 07 Nov 1994 06 Apr 1994 01 Apr 1994   209 of 1995
UK Protocol 04 Nov 1998 06 Apr 1999 01 Jan 1999 06 Apr 1999 494 of 1998
USA 28 Jul 1997 06 Apr 1998 01 Jan 1998 06 Apr 1998 477 of 1997
USA Protocol 24 Sep 1999 1 Sep 2000 01 Sep 2000 01 Sep 2000 425 of 1999
Uzbekistan 11 July 2012 01 Jan 2014 01 Jan 2014 01 Jan 2014 31 of 2013
Vietnam 10 Mar 2008 01 Jan 2009 01 Jan 2009 01 Jan 2009 453 of 2008
Zambia 29 Mar 1971 06 Apr 1967 01 Apr 1967[1]   130 of 1973
Zambia 31 Mar 2015 01 Jan 2016 01 Jan 2016 01 Jan 2016 437 of 2015

[1] with retroactive effect

[2] 1 April 2012 for Articles III and VI (South Africa Protocol)

Air transport agreement

Details of air transport agreement
CountryDate of SigningType of TaxS.I. Number
U.S.S.R. 17 Dec 1986 Air Transport Agreement 349 of 1987