Tax treaties rates

This table shows the withholding tax rates in the source country (Ireland’s treaty partner) for dividend, interest and royalty payments. The rates apply as a percentage of the gross payment. For split rates, please refer to the relevant article in the treaty.

Withholding tax rates in the source country (Ireland’s treaty partner) for dividend, interest and royalty payments
CountryYear of entry into effectDividendsInterestRoyalties
Albania 2012 5/10 0/7 7
Armenia 2013 0/5/15 0/5/10 5
Australia 1984 15 10 10
Austria 1964 10 0 0/10
Bahrain 2010 0 0 0
Belarus 2010 5/10 0/5 5
Belgium 1973 15 15 0
Bosnia Herzegovina 2012 0 0 0
Botswana 2017 5 7.5 5/7.5
Bulgaria 2002 5/10 0/5 10
Canada 2006 5/15 0/10 0/10
Chile 2009 5/15 5/15 5/10
China 2001 5/10 0/10 6/10
Croatia 2004 5/10 0 10
Cyprus 1952 0 0 0/5
Czech Republic 1997 5/15 0 10
Denmark 1994 0/15 0 0
Egypt 2014 5/10 0/10 10
Estonia 1999 5/15 0/10 5/10
Ethiopia 2017 5 5 5
Finland 1990 0/15 0 0
France 1966 10/15 0 0
Georgia 2011 0/5/10 0 0
Germany 1959 15 0 0
Germany 2013 5/15 0 0
Ghana Not yet in effect 0/7 0/7 8
Greece 2005 5/15 5 5
Hong Kong 2012 0 10 3
Hungary 1997 5/15 0 0
Iceland 2005 5/15 0 0/10
India 2002 10 0/10 10
Israel 1996 10 5/10 10
Italy 1967 15 10 0
Japan 1974 10/15 10 10
Kazakhstan 2018 0/5/15 0/10 10
Korea, Republic of 1992 10/15 0 0
Kuwait 2013 0 0 5
Latvia 1999 5/15 0/10 5/10
Lithuania 1999 5/15 0/10 5/10
Luxembourg 1968 5/15 0 0
Macedonia 2010 0/5/10 0 0
Malaysia 2000 10 0/10 8
Malta 2010 5/15 0 5
Mexico 1999 5/10 0/5/10 10
Moldova 2011 5/10 0/5 5
Montenegro 2012 0/5/10 0/10 5/10
Morocco 2012 6/10 0/10 10
Netherlands 1965 0/15 0 0
Netherlands Not yet in effect 0/15 0 0
New Zealand 1989 15 10 10
Norway 2002 0/5/15 0 0
Pakistan 1968 10/no limit no limit 0
Pakistan 2017 5/10 10 10
Panama 2013 5 0/5 5
Poland 1996 0/15 0/10 10
Portugal 1995 15 0/15 10
Qatar 2014 0 0 5
Romania 2001 3 0/3 0/3
Russia 1996 10 0 0
Saudi Arabia 2013 0/5 0 5/8
Serbia 2011 5/10 0/10 5/10
Singapore 2011 0 0/5 5
Slovak Republic 2000 0/10 0 0/10
Slovenia 2003 5/15 0/5 5
South Africa 1998 0/5/10 0 0
Spain 1995 0/15 0 5/8/10
Sweden 1988 5/15 0 0
Switzerland 1965 10/15 0 0
Thailand 2016 10 0/10/15 5/10/15
Turkey 2011 5/10/15 10/15 10
Ukraine 2016 5/15 5/10 5
United Kingdom 1976 5/15 0 0
United Arab Emirates 2011 0 0 0
United States 1998 5/15 0 0
Uzbekistan 2014 5/10 5 5
Vietnam 2009 5/10 0/10 5/10/15
Zambia 1967 0 0 0
Zambia 2016 7.5 10 10