Double Taxation Treaties

Overview

Ireland has signed comprehensive Double Taxation Agreements (DTAs) with 74 countries; 73 are in effect. The agreements cover direct taxes, which in the case of Ireland are:

  • Income Tax
  • Universal Social Charge
  • Corporation Tax
  • Capital Gains Tax.

The following is a summary of the work underway to negotiate new DTAs and to update existing agreements:

  • A new DTA between Ireland and the Netherlands entered into force on 29 February 2020. Its provisions entered into effect on 1 January 2021. The new DTA replaced the existing DTA between Ireland and the Netherlands on its entry into effect.
  • The Protocol to the existing DTA and Amending Protocols between Ireland and Switzerland entered into force on 21 October 2020. Its provisions entered into effect on 1 January 2021.
  • On 19 January 2021, Ireland and Germany signed a Protocol amending the existing DTA and Amending Protocol between Ireland and Germany. Procedures to ratify the Protocol are underway.
  • Ireland and Ghana signed a new DTA on the 7 February 2018. The DTA is not yet in effect. Procedures to ratify the DTA are underway.
  • Negotiations have concluded for new DTAs with:
    • Kenya
    • Kosovo
    • Oman
    • and
    • Uruguay
  • Negotiations have concluded on Protocols to the existing DTAs with Guernsey, Isle of Man and Mexico.
  • In addition to the negotiation of new treaties, the renegotiation of existing treaties is ongoing.
  • Ireland ratified the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) in the Finance Bill 2018. This entered into force for Ireland on 1 May 2019. Please see Multilateral agreements for information on the MLI.

Next: Relief