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:
    • Oman
    • Uruguay
  • Negotiations have concluded on Protocols to the existing DTAs with Mexico and Germany.
  • 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. The Organisation for Economic Co-operation and Development (OECD) has published the reservations and notifications made by all signatories, including Ireland. The MLI entered into force for Ireland on 1 May 2019. Ireland’s existing treaty base will be updated to incorporate the MLI provisions. Revenue will publish synthesised texts on an ongoing basis to help users to understand the effects of the MLI on DTAs.

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.