Ireland

Individual - Foreign tax relief and tax treaties

Last reviewed - 12 February 2024

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 Hong Kong Panama
Armenia Hungary Poland
Australia Iceland Portugal
Austria India Qatar
Bahrain Israel Romania
Belarus Italy Russia
Belgium Japan Saudi Arabia
Bosnia and Herzegovina Kazakhstan  Serbia
Botswana Kenya (1) Singapore
Bulgaria Republic of Korea Slovak Republic
Canada Kosovo Slovenia
Chile Kuwait South Africa
China Latvia 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 Pakistan

Notes

  1. Treaty signed, but not yet in effect.