Ireland Withholding tax rates
Ireland Withholding tax rates: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 10 Aug 2026.
The withholding taxes Ireland applies to payments to non-residents - Dividend Withholding Tax, withholding on yearly interest, and withholding on patent royalties (annual payments) - each at its domestic statutory rate under the Taxes Consolidation Act 1997 (TCA), before any double-tax-treaty relief and before Ireland's own very broad domestic exemptions. Administered by the Revenue Commissioners.
Compare withholding tax rates across all 34 European countries →
| Current value | structured — see the API |
|---|---|
| In force from | 2020-01-01 |
| Official source | Taxes Consolidation Act 1997 on irishstatutebook.ie: s.172A/172B (DWT, 'a rate of 25 per cent' since Finance Act 2019 s.24), s.246(2) (yearly interest, 'the standard rate in force at the time of the payment' - 20%), s.238(2)/s.237(2) (patent royalties as annual payments, 'the standard rate of tax in force at the time of the payment' - 20%); Revenue.ie Dividend Withholding Tax pages |
| Last verified | 2026-08-10 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Ireland applies two different rates across three heads: Dividend Withholding Tax at 25%, and withholding at the 20% standard rate of income tax on yearly interest and on patent royalties. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF AND BEFORE EU-DIRECTIVE RELIEF. A double-tax treaty can reduce or eliminate any of them; the EU Parent-Subsidiary Directive (implemented in s.172D and related provisions) and the Interest & Royalties Directive (ss.267G-267K TCA) operate as exemption mechanisms for qualifying EU associated companies, not as rates. We do NOT serve treaty rates. IRELAND'S DOMESTIC EXEMPTIONS ARE EXTREMELY BROAD, so the statutory rates below are in practice often not withheld at all: DWT is not withheld from 'qualifying non-resident persons' (s.172D and Revenue's exemption list - individuals resident in an EU/EEA or tax-treaty country, and companies resident in or controlled from such 'relevant territories', or listed-group companies - on filing the relevant exemption declaration); yearly interest escapes withholding in wide cases under s.246(3), including (in current law) interest paid in the ordinary course of business to companies resident in EU or tax-treaty territories, s.110 quoted-Eurobond and wholesale-debt carve-outs; and only PATENT royalties are within the royalty head at all. The rates served here are what applies when no exemption is engaged. The series effective_from is 1 January 2020, the most recent date on which any of these rates changed (DWT 20% to 25%, Finance Act 2019).
Get it programmatically
curl https://euroref.dev/v1/ie/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/ie/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ie/withholding-taxOther Ireland series: Policy interest rate · Value added tax (VAT / Cáin Bhreisluacha) · National Minimum Wage (Íosphá Náisiúnta) · Public holidays · Consumer price inflation (CPI, year-on-year) · Corporation tax · Personal income tax (income tax rate bands) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory interest on judgment debts (Courts Act rate) · VAT registration threshold
The same figure elsewhere: Italy · Latvia · Lithuania · Luxembourg · Malta · all 34