Equities – Double Taxation Treaties concluded by Ireland and currently in force
Note: Clearstream Banking provides an annual update of rates for information purposes only and does not guarantee that this information is correct, complete and accurate. Clearstream Banking does not assume liability for any damages, direct or indirect, that may arise from the reliance on or the use of this information. The rate as prescribed in the DTT assumes that the beneficial owner does not hold a substantial percentage of the share capital of the company paying the dividend. Different rates may apply for substantial holdings. Please refer to the actual DTT or your tax advisor for further information.
The form prescribed for tax refund is, in all cases, Claim from or on behalf of Certain Non-resident Persons for Refund of DWT.
Country | Rate prescribed by the DTT - Dividends (%) | Tax refund available (%) |
The standard rate of withholding tax on dividends is 25% before any refund. | ||
| Albania | 10 | 15 |
Armenia | 15 | 10 |
Australia | 0 | 25 |
Austria | 0 | 25 |
Bahrain | 0 | 25 |
| Belgium | 15 | 5 |
Belarus | 10 | 15 |
| Bosnia and Herzegovina | 0 | 25 |
Botswana | 5 | 20 |
Bulgaria | 10 | 15 |
Canada | 15 | 10 |
Chile | 15 | 10 |
China | 10 | 15 |
Croatia | 10 | 15 |
Cyprus | 0 | 25 |
Czech Republic | 15 | 10 |
Denmark | 15 | 10 |
| Egypt | 10 | 15 |
Estonia | 15 | 10 |
| Ethiopia | 5 | 20 |
Finland | 0 | 25 |
France | 0 | 25 |
| Georgia | 10 | 15 |
Germany | 15 | 10 |
Greece | 15 | 10 |
| Hong Kong | 0 | 25 |
Hungary | 15 | 10 |
Iceland | 15 | 10 |
India | 10 | 15 |
Israel | 0 | 25 |
Italy | 15 | 10 |
Japan | 0 | 25 |
| Kazakhstan | 15 | 10 |
| Kosovo | 10 | 15 |
| Kuwait | 0 | 25 |
Latvia | 15 | 10 |
Lithuania | 15 | 10 |
Luxembourg | 0 | 25 |
Malaysia | 10 | 15 |
Malta | 15 | 10 |
Mexico | 10 | 15 |
| Moldova | 10 | 15 |
| Montenegro | 10 | 15 |
Morocco | 10 | 15 |
Netherlands | 15 | 10 |
New Zealand | 0 | 25 |
| North Macedonia | 10 | 15 |
Norway | 15 | 10 |
Pakistan | 10 | 15 |
| Panama | 5 | 20 |
Poland | 15 | 10 |
Portugal | 15 | 10 |
| Qatar | 0 | 25 |
Romania | 3 | 22 |
Russia | 10 | 15 |
Saudi Arabia | 5 | 20 |
| Serbia | 10 | 15 |
Singapore | 0 | 25 |
Slovak Republic | 10 | 15 |
Slovenia | 15 | 10 |
South Africa | 10 | 15 |
South Korea | 0 | 25 |
Spain | 0 | 25 |
Sweden | 0 | 25 |
Switzerland | 15 | 10 |
| Thailand | 10 | 15 |
Turkey | 15 | 10 |
Ukraine | 15 | 10 |
United Arab Emirates | 0 | 25 |
United Kingdom | 15 | 10 |
United States of America | 15 | 10 |
| Uzbekistan | 10 | 15 |
Vietnam | 10 | 15 |
Zambia | 7.5 | 17.5 |