Debt securities - rates, eligibility, availability of relief etc. - Ireland
Withholding tax
Corporate bonds | Holding restriction? | Withholding tax rate | Relief at | Quick | Standard |
No | 20% (a) | n/a | n/a | n/a |
a. Withholding tax (at a rate of 20%) does not apply if the conditions of the "quoted Eurobond"’ exemption are met or if another exemption (wholesale debt exemption) applies.
Government bonds | Holding restriction? | Withholding tax rate | Relief at | Quick | Standard |
No | 0% | n/a | n/a | n/a |