Dáil Éireann Debate, Tuesday - 20 September 2022
205. Deputy Catherine Connolly asked the Minister for Finance if he will provide a comprehensive list of all of Ireland’s double taxation agreements; if he will provide a breakdown of the percentage rate of withholding tax on dividend payments to Ireland, interest, royalties and technical fees for each country with which Ireland has a double taxation agreements in tabular form; and if he will make a statement on the matter. [45415/22]
View answerIreland has signed 76 comprehensive double taxation agreements (DTAs), 73 of which are in effect. A full list of all of Ireland’s DTAs is at Table 1. The text of each DTA, together with any amending Protocols, can be found on the Revenue website under the relevant country heading.
The rates of withholding tax in Ireland’s DTA’s in respect of dividend, interest and royalty payments are also available in tabular form on Revenue’s website but each treaty should be consulted separately to determine the correct rate to be applied to a particular payment. For ease of reference, Table 2 sets out these rates of withholding tax, including the rate applicable to technical fees, where such a provision is included in a DTA.
The relevant DTA pages of the Revenue website are updated on a regular basis to reflect any updates by way of new DTAs or amending Protocols that have been concluded by Ireland and Ireland’s treaty partners.
Table 1
|
DTAs in effect as of September 2022 (73) |
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|
Albania |
Ethiopia |
Macedonia |
Singapore |
|
Armenia |
Finland |
Malaysia |
Slovak Republic |
|
Australia |
France |
Malta |
Slovenia |
|
Austria |
Germany |
Mexico |
South Africa |
|
Bahrain |
Georgia |
Moldova |
Spain |
|
Belarus |
Greece |
Montenegro |
Sweden |
|
Belgium |
Hong Kong |
Morocco |
Switzerland |
|
Bosnia Herzegovina |
Hungary |
Netherlands |
Thailand |
|
Botswana |
Iceland |
New Zealand |
Turkey |
|
Bulgaria |
India |
Norway |
United Arab Emirates |
|
Canada |
Israel |
Pakistan |
Ukraine |
|
Chile |
Italy |
Panama |
United Kingdom |
|
China |
Japan |
Poland |
United States |
|
Croatia |
Kazakhstan |
Portugal |
Uzbekistan |
|
Cyprus |
Korea (Republic of) |
Qatar |
Vietnam |
|
Czech Republic |
Kuwait |
Romania |
Zambia |
|
Denmark |
Latvia |
Russia |
|
|
Egypt |
Lithuania |
Saudi Arabia |
|
|
Estonia |
Luxembourg |
Serbia |
|
|
DTAs signed but not yet in effect (3) |
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|
Ghana |
Kenya |
Kosovo |
Table 2
