Explore Ireland's 25% dividend withholding tax and learn about exemptions and refunds available to EU residents and countries with tax treaties.
Ireland levies dividend withholding tax. The Irish dividend withholding tax rate is 25%.
Double tax treaties and available relief methods
Ireland has rather broad exemptions and refund provisions under its domestic tax law for Irish non-resident shareholders who are resident in the EU, or in a country with which Ireland has concluded a double tax treaty. Generally, the Irish Tax Administration (“ESTV”) can refund excess non-resident tax withheld if you complete and send the refund form within the statute of limitations.
Statute of limitations
The statute of limitation in Ireland is 4 years after the end of the year in which the dividend withholding tax was deducted.
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