Ireland

Individual - Foreign tax relief and tax treaties

Last reviewed - 05 February 2026

Foreign tax relief

An individual treated as a resident of another country for tax purposes may qualify for a measure of relief or exemption from Irish tax under a DTT between Ireland and the other country.

Tax treaties

The countries with which Ireland currently has DTTs include the following:

Albania Hungary Panama
Armenia Iceland Poland
Australia India Portugal
Austria Israel Qatar
Bahrain Italy Romania
Belarus Japan Russia
Belgium Kazakhstan  Saudi Arabia
Bosnia and Herzegovina Kenya (1) Serbia
Botswana Republic of Korea Singapore
Bulgaria Kosovo Slovak Republic
Canada Kuwait Slovenia
Chile Latvia South Africa
China Liechtenstein (1) Spain
Croatia Lithuania Sweden
Cyprus Luxembourg Switzerland
Czech Republic Macedonia Thailand
Denmark Malaysia Turkey
Egypt Malta Ukraine
Estonia Mexico United Arab Emirates
Ethiopia Moldova United Kingdom
Finland Montenegro United States
France Morocco Uzbekistan
Georgia Netherlands Vietnam
Germany New Zealand Zambia
Ghana (1) Norway
Greece Oman
Hong Kong Pakistan

Notes

  1. Treaty signed, but not yet in effect.