Dividend Withholding Tax (DWT)

Refunds for residents

Excluded persons can claim a refund of Dividend Withholding Tax (DWT). See ‘Exemptions for residents’ for more information.

Irish resident pension schemes should send their DWT refund claims to Large Corporates Division.

All other excluded persons should send their DWT refund claims to the DWT Unit.

Next: Exemptions for non-residents