Double Taxation Treaties

Ireland has signed comprehensive Double Taxation Agreements (DTAs) with 74 countries; 73 are in effect. The agreements cover direct taxes, which in the case of Ireland are:

  • Income Tax
  • Universal Social Charge
  • Corporation Tax
  • Capital Gains Tax.

Commentary on typical provisions of Irish tax treaties.

The following is a summary of the work underway to negotiate new DTAs and to update existing agreements:

  • On 13 June 2019, Ireland and the Kingdom of the Netherlands signed a new DTA.  Procedures are underway to ratify the DTA.  The new DTA will replace the existing DTA between Ireland and the Netherlands on its entry into effect.
  • On 13 June 2019, Ireland and Switzerland signed a Protocol amending the existing DTA and Amending Protocols between Ireland and Switzerland.  Procedures are underway to ratify the Protocol.
  • The Protocol to the existing DTA between Ireland and Belgium entered into force on 14 May 2019.
  • Ireland and Ghana signed a new DTA on the 7 February 2018.  The DTA is not yet in effect.  Procedures to ratify the DTA are underway.
  • Negotiations have concluded for new DTAs with:
    • Kenya
    • Kosovo
    • Oman
    • and
    • Uruguay
  • Negotiations have concluded on Protocols to the existing DTAs with Germany, Guernsey, Isle of Man and Mexico.
  • In addition to the negotiation of new treaties, the renegotiation of existing treaties is ongoing.
  • Ireland ratified the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI) in the Finance Bill 2018. This entered into force for Ireland on 1 May 2019. Please see Multilateral agreements for information on the MLI. 

Unilateral relief

Where Ireland does not have a DTA with a particular country or jurisdiction or a DTA does not cover a particular tax, the Taxes Consolidation Act 1997 (TCA 1997) provides unilateral relief against double taxation in respect of certain types of income and gains:

  • dividends from foreign subsidiaries
  • foreign branch profits
  • foreign interest and royalties
  • leasing income
  • capital gains on foreign assets.

Paragraphs 9A - 9H of Schedule 24 contain the principal provisions of the TCA 1997 dealing with unilateral relief.

Additional reliefs

There are also reliefs under the following Directives:

  • EU "Parent-Subsidiaries Directive" (90/435/EEC) (section 831 TCA 1997).
  • EU "Interest and Royalties Directive" (2003/49/EC) (section 267G-L TCA 1997).
  • "EU Mergers Directive" (90/434/EEC) (sections 630-638 TCA 1997).

The text of agreements and Amending Protocols is available by clicking on the links below. The DTAs and their Amending Protocols should be read together.