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Deposit Interest

  1. Overview
  2. How do you declare Deposit Interest?
  3. What DIRT rate is applicable?
  4. Who is exempt from DIRT?
  5. Changes to the status of DIRT-free accounts
  6. Can you claim a DIRT refund?
  7. Non-resident account holder
  8. Foreign deposit income

What DIRT rate is applicable?

Deposit Interest Retention Tax (DIRT) is deducted at a rate of 33% from the total interest paid on all deposit accounts held by  Irish-resident individuals.

Interest from accounts in other European Union (EU) Member States and from non-EU countries

If you receive interest from an account in another EU Member State, you must pay the current DIRT rate on the interest income. You must include the details of this on your annual tax return. The income will be subject to a higher rate of 40% tax if it is not returned on time.

Next: Who is exempt from DIRT?

Published: 15 October 2024 Print this page

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