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Dividend Withholding Tax (DWT)

  1. Overview
  2. Who should withhold DWT?
  3. Payment and filing a return
  4. Exemptions for residents
  5. Refunds for residents
  6. Exemptions for non-residents
  7. Refunds for non-residents
  8. What are a Qualifying Intermediary (QI) and Authorised Withholding Agent (AWA)?

Overview

Irish resident companies must withhold tax on dividend payments and other distributions that they make. There are some exceptions to this.

They must withhold Dividend Withholding Tax (DWT) at 25% for the year in which the distribution is made.

Next: Who should withhold DWT?

Published: 29 May 2023 Print this page

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