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
| Country | Year of entry into effect | Dividends | Interest | Royalties |
|---|
| Albania |
2012 |
0/5/10 |
0/7 |
7 |
| Armenia |
2013 |
0/5/15 |
0/5/10 |
5 |
| Australia |
1984 |
0/15 |
10 |
10 |
| Austria |
1964 |
10 |
0 |
0/10 |
| Bahrain |
2010 |
0 |
0 |
0 |
| Belarus |
2010 |
0/5/10 |
0/5 |
5 |
| Belgium |
1973 |
15 |
15 |
0 |
| Bosnia Herzegovina |
2012 |
0 |
0 |
0 |
| Botswana |
2017 |
0/5 |
0/7.5 |
5/7.5 |
| Bulgaria |
2002 |
5/10 |
0/5 |
10 |
| Canada |
2006 |
5/15 |
0/10 |
0/10 |
| Chile |
2009 |
5/15 |
4/5/15 |
2/10 |
| 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 |
0/5/10 |
| Ethiopia |
2017 |
5 |
0/5 |
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 |
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 |
| Kenya |
Not yet in effect |
0/8/15 |
0/12 |
10 |
| Korea, Republic of |
1992 |
10/15 |
0 |
0 |
| Kosovo |
2023 |
0/5/10/15 |
0/5 |
0 |
| Kuwait |
2013 |
0 |
0 |
5 |
| Latvia |
1999 |
5/15 |
0/10 |
0 |
| Liechtenstein |
Not yet in effect |
0/15 |
0 |
0 |
| Lithuania |
1999 |
5/15 |
0/10 |
0 |
| 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 |
2021 |
0/15 |
0 |
0 |
| New Zealand |
1989 |
15 |
10 |
10 |
| Norway |
2002 |
0/5/15 |
0 |
0 |
| Oman |
Not yet in effect |
0/10 |
5 |
8 |
|
Pakistan
|
1968 |
10/no limit |
no limit |
0 |
| Pakistan |
2017 |
5/10 |
0/10 |
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 |
5/10 |
0 |
0 |
| Spain |
1995 |
0/15 |
0 |
5/8/10 |
| Sweden |
1988 |
5/15 |
0 |
0 |
| Switzerland |
1965 |
0/15 |
0 |
0 |
| Thailand |
2016 |
10 |
0/10/15 |
5/10/15 |
| Turkey |
2011 |
5/10/15 |
10/15 |
10 |
| Ukraine |
2016 |
5/15 |
0/5/10 |
5/10 |
| United Kingdom |
1976 |
0/5/15 |
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 |
0/10 |
8/10 |