Ireland

Individual - Foreign tax relief and tax treaties

Last reviewed - 28 June 2022

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 Greece Norway                     Zambia
Armenia Hong Kong Pakistan 
Australia Hungary Panama
Austria Iceland Poland
Bahrain India Portugal
Belarus Israel Qatar
Belgium Italy Romania
Bosnia and Herzegovina Japan Russia
Botswana

Kazakhstan 

Saudi Arabia
Bulgaria

Kenya

Serbia
Canada

Korea

Singapore
Chile

Republic of

Kosova

Slovak Republic
China Kuwait Slovenia
Croatia Latvia South Africa
Cyprus Lithuania Spain
Czech Republic Luxembourg Sweden
Denmark Macedonia Switzerland
Egypt Malaysia Thailand
Estonia Malta Turkey
Ethiopia Mexico Ukraine
Finland Moldova United Arab Emirates
France Montenegro United Kingdom
Georgia Morocco Unites States
Germany Netherlands Uzbekistan
Ghana (1) New Zealand Vietnam

Notes

  1. Treaty signed, but not yet in effect.

Negotiations have concluded for new DTTs with:

  • Oman, and
  • Uruguay.