Equities - Double Taxation Treaties concluded by Ireland and currently in force

13.07.2020

Note: Clearstream Banking provides these 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

  

10

Armenia

15

10

Australia

0

25

Austria

0

25

Bahrain

0

25

Belgium

20

5

Bosnia and Herzegovina

0

25

Bulgaria

10

15

Canada

15

10

Chile

15

10

China

10

15

Croatia

10

15

Cyprus

0

25

Czech Republic

15

10

Denmark

0

25

Egypt

10

15

Estonia

15

10

Ethiopia

5

20

Finland

15

10

France

15

10

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

15

10

Kazakhstan

15

10

Kuwait

0

25

Latvia

15

10

Lithuania

15

10

Luxembourg

15

10

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

United Kingdom

15

10

United States of America

15

10

Uzbekistan

10

15

Vietnam

10

15

Zambia

7.5

17.5