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Double Taxation Treaties

  1. Overview
  2. Relief
  3. Tax treaties by country

Overview

Ireland has signed comprehensive Double Taxation Agreements (DTAs) with 78 countries; 74 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.

The following is a summary of the work underway to expand and enhance Ireland’s DTA network: 

  • Ireland and Liechtenstein signed a DTA on 30 October 2024.
  • Ireland and Oman signed a DTA on 30 May 2024. Procedures to ratify the DTA are underway.
  • Ireland and Jersey signed a Protocol to the existing DTA on 23 November 2023. Procedures to ratify the Protocol are underway.
  • Ireland and Kosovo signed a DTA on 25 June 2021. The DTA came into force on 24 February 2022. Its provisions began to take effect on 1 January 2023.
  • The Protocol to the existing DTA between Ireland and the Isle of Man entered into force on 19 December 2022. Its provisions began to take effect on 1 January 2023.
  • The Protocol to the existing DTA between Ireland and Guernsey entered into force on 19 December 2022. Its provisions began to take effect on 1 January 2023.
  • Ireland and Kenya signed a DTA on 23 July 2021. The DTA is not yet in effect.
  • Ireland and Ghana signed a DTA on 7 February 2018. The DTA is not yet in effect. 
  • Negotiations have concluded for a DTA with Uruguay and for a Protocol to the existing DTA with Mexico.
  • 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.

Next: Relief

Published: 15 November 2024 Print this page

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