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Dates of effect of Ireland’s tax treaties

The table below shows the dates that the Double Taxation Treaties entered into by Ireland were signed. It also shows the dates the treaties came into effect for the purposes of Income Tax, Corporation Tax and Capital Gains Tax (where relevant).

Double Taxation Treaties entered into by Ireland including the effective date for individual tax types.
CountryDate of signingIncome TaxCorporation TaxCapital Gains TaxStatutory Instrument number
Albania 16 October 2009 01 January 2012 01 January 2012 01 January 2012 16 of 2011
Armenia 14 July 2011 01 January 2013 01 January 2013 01 January 2013 21 of 2012
Australia 31 May 1983 06 April 1984 01 January 1984 06 April 1984 406 of 1983
Austria 24 May 1966 06 April 1964 01 April 1964[1]   250 of 1967
Austria Protocol 19 June 1987 06 April 1976 01 January 1974 06 April 1974 29 of 1988
Austria Protocol 16 December 2009 01 May 2011 01 May 2011 01 May 2011 30 of 2011
Bahrain 29 October 2009 01 January 2010 01 January 2010 01 January 2010 24 of 2010
Belarus 03 November 2009 01 January 2010 01 January 2010 01 January 2010 25 of 2010
Belgium 24 June 1970 06 April 1973 01 April 1973[1]   66 of 1973
Belgium Protocol 14 April 2014 01 January 2020 01 January 2020 01 January 2020 466 of 2014
Bosnia Herzegovina 03 November 2009 01 January 2012 01 January 2012 01 January 2012 17 of 2010
Botswana 10 June 2014 01 January 2017 01 January 2017 01 January 2017 467 of 2014
Bulgaria 05 October 2000 01 January 2003 01 January 2002 01 January 2003 372 of 2000
Canada 08 October 2003 01 January 2006 01 January 2006 01 January 2006 773 of 2004
Chile 02 June 2005 01 January 2009 01 January 2009 01 January 2009 815 of 2005
China 19 April 2000 06 April 2001 01January 2001 06 April 2001 373 of 2000
Croatia 21 June 2002 01 January 2004 01 January 2004 01 January 2004 574 of 2002
Cyprus 24 Sep 1968 06 April 1962 01 April 1962[1]   79 of 1970
Czech Republic 14 November 1995 06 April 1997 01 January 1997 06 April 1997 321 of 1995
Denmark 26 March 1993 06 April 1994 01 January 1994 06 April 1994 286 of 1993
Denmark Protocol 22 July 2014 01 January 2015 01 January 2015 01 January 2015 468 of 2014
Egypt 09 April 2012 01 January 2014 01 January 2014 01 January 2014 27 of 2013
Estonia 16 December 1997 06 April 1999 01 January 1999 06 April 1999 496 of 1998
Ethiopia 03 November 2014 01 January 2017 01 January 2017 01 January 2017 435 of 2015
Finland 27 March 1992 06 April 1990 01 January 1990 06 April 1990 289 of 1993
France 21 March 1968 06 April 1966 01 April 1966[1]   162 of 1970
Georgia 20 November 2008 01 January 2011 01 January 2011 01 January 2011 18 of 2010
Germany 17 October 1962 06 Aprilil 1959 01 Aprilil 1959   212 of 1962
Germany Protocol 25 May 2010 01 January 2011 01 January 2011   31 of 2011
Germany 30 March 2011 01 January 2013 01 January 2013 01 January 2013 22 of 2012
Germany Protocol 03 December 2014 01 January 2016 01 January 2016 01 January 2016 438 of 2015
Germany Protocol 19 January 2021 1 January 2022 1 January 2022 1 January 2022 508 of 2021
Ghana 7 February 2018 Not yet in effect Not yet in effect Not yet in effect  
Greece 24 November 2003 01 January 2005 01 January 2005 01 January 2005 774 of 2004
Hong Kong 22 June 2010 01 January 2012 01 January 2012 01 January 2012 17 of 2011
Hungary 25 April 1995 06 April 1997 01 January 1997 06 April 1997 301 of 1995
Iceland 17 December 2003 01 January 2005 01 January 2005 01 January 2005 775 of 2004
India 06 November 2000 01 January 2002 01January 2002 01 January 2002 521 of 2001
Israel 20 November 1995 06 April 1996 01 January 1996 06 April 1996 323 of 1995
Italy 11 June 1971 06 April 1967 01 April 1967[1]   64 of 1973
Japan 18 January 1974 06 April 1974 01 April 1974[1]   259 of 1974
Kazakhstan 26 April 2017 01 January 2018 01 January 2018 01 January 2018 479 of 2017
Kenya 23 July 2021 Not yet in effect Not yet in effect Not yet in effect  
Korea (Rep. of) 18 July 1990 06 April 1992 01 January 1992 06 April 1992 290 of 1991
Kosovo 25 June 2021 01 January 2023 01 January 2023 01 January 2023  507 of 2021
Kuwait 23 November 2010 1 January 2014 1 January 2013 1 January 2013 21 of 2011
Latvia 13 November 1997 06 April 1999 01 January 1999 06 April 1999 504 of 1997
Liechtenstein 30 October 2024 Not yet in effect Not yet in effect Not yet in effect  
Lithuania 18 November 1997 06 April 1999 01 January 1999 06 April 1999 503 of 1997
Luxembourg 14 January 1972 06 April 1968 01 April 1968[1]   65 of 1973
Luxembourg Protocol 27 May 2014 01 January 2016 01 January 2016 01 January 2016 469 of 2014
Macedonia 14 April 2008 01 January 2010 01 January 2010 01 January 2010 463 of 2008
Malaysia 28 November 1998 06 April 2000 01 January 2000 06 April 2000 495 of 1998
Malaysia Protocol 16 December 2009 01 January 2012 01 January 2012 01 January 2012 32 of 2011
Malta 14 November 2008 01 January 2010 01 January 2010 01 January 2010 502 of 2008
Mexico 22 October 1998 06 April 1999 01 January 1999 06 April 1999 497 of 1998
Moldova 28 May 2009 01 January 2011 01 January 2011 01 January 2011 19 of 2010
Montenegro 07 October 2010 01 January 2012 01 January 2012 01 January 2012 18 of 2011
Morocco 22 June 2010 01 January 2012 01 January 2012 01 January 2012 19 of 2011
Netherlands 11 February 1969 06 April 1965 01 April 1965[1]   22 of 1970
Netherlands 13 June 2019 01 January 2021 01 January 2021 01 January 2021 459 0f 2019
New Zealand 19 September 1986 06 April 1989 01 January 1989 06 April 1989 30 of 1988
Norway 22 November 2000 01 January 2002 01 January 2002 01 January 2002 520 of 2001
Oman 30 May 2024 Not yet in effect Not yet in effect Not yet in effect 485 of 2024
Pakistan 13 April 1973 06 April 1968 01 April 1968[1]   260 of 1974
Pakistan 16 April 2015 01 January 2017 01 January 2017 01 January 2017 436 of 2015
Panama 28 November 2011 01 January 2013 01 January 2013 01 January 2013 25 of 2012
Poland 13 November 1995 06 April 1996 01 January 1996 06 April 1996 322 of 1995
Portugal 01 June 1993 06 April 1995 01 January 1995 06 April 1995 102 of 1994
Portugal Prot. 11 November 2005 01 January 2007 01 January 2007 01 January 2007 816 of 2005
Qatar 21 June 2012 1 January 2014 1 January 2014 1 January 2014 28 of 2013
Romania 21 October 1999 06 April 2001 01 January 2001 06 April 2001 427 of 1999
Russia 29 April 1994 06 April 1996 01 January 1996 06 April 1996 428 of 1994
Saudi Arabia 19 October 2011 01 January 2013 01 January 2013 01 January 2013 26 of 2012
Serbia 23 September 2009 01 January 2011 01 January 2011 01 January 2011 20 of 2010
Singapore 28 October 2010 01 January 2011 01 January 2011 01 January 2011 34 of 2011
Slovak Rep. 08 June 1999 06 April 2000 01 January 2000 06 April 2000 426 of 1999
Slovenia 12 March 2002 01 January 2003 01 January 2003 01 January 2003 573 of 2002
South Africa 07 October 1997 06 April 1998 01 January 1998 06 April 1998 478 of 1997
South Africa Protocol 17 March 2010[2] 01 January 2013[2] 01 January 2013[2] 01 January 2013[2] 33 of 2011
Spain 10 February 1994 06 April 1995 01 January 1995 06 April 1995 308 of 1994
Sweden 08 October 1986 06 April 1989 01 January 1989 06 April 1989 348 of 1987
Swedish Prot. 01 July 1993 20 January 1994 20 January 1994 20 January 1994 398 of 1993
Switzerland 08 November 1966 06 April 1965 01 April 1965[1]   240 of 1967
Swiss Prot. 24 October 1980 06 April 1976 01 January 1974 06 April 1974 76 of 1984
Swiss Prot. 26 January 2012 1 January 2014 1 January 2014 1 January 2014 30 of 2013
Swiss Prot. 13 June 2019 01 January 2021 01 January 2021 01 January 2021 460 0f 2019
Thailand 04 November 2013 01 January 2016 01 January 2016 01 January 2016 465 of 2014
Turkey 24 October 2008 01 January 2011 01 January 2011 01 January 2011 501 of 2008
UAE 01 July 2010 01 January 2011 01 January 2011 01 January 2011 20 of 2011
Ukraine 19 April 2013 01 January 2016 01 January 2016 01 January 2016 397 of 2013
United Kingdom 02 June 1976 06 April 1976 01 January 1974 06 April 1976 319 of 1976
UK Protocol 28 October 1976 06 April 1976 01 January 1974 06 April 1976 319 of 1976
UK Protocol 07 November 1994 06 April 1994 01 April 1994   209 of 1995
UK Protocol 04 November 1998 06 April 1999 01 January 1999 06 April 1999 494 of 1998
USA 28 July 1997 06 April 1998 01 January 1998 06 April 1998 477 of 1997
USA Protocol 24 Sep 1999 1 Sep 2000 01 Sep 2000 01 Sep 2000 425 of 1999
Uzbekistan 11 July 2012 01 January 2014 01 January 2014 01 January 2014 31 of 2013
Vietnam 10 March 2008 01 January 2009 01 January 2009 01 January 2009 453 of 2008
Zambia 29 March 1971 06 April 1967 01 April 1967[1]   130 of 1973
Zambia 31 March 2015 01 January 2016 01 January 2016 01 January 2016 437 of 2015

[1] with retroactive effect

[2] 1 Aprilil 2012 for Articles III and VI (South Africa Protocol)

Air transport agreement

Details of air transport agreement
CountryDate of SigningType of TaxS.I. Number
U.S.S.R. 17 December 1986 Air Transport Agreement 349 of 1987

Published: 15 November 2024 Print this page

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