Ireland

Individual - Foreign tax relief and tax treaties

Last reviewed - 03 July 2023

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	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	Unites States
France	Morocco	Uzbekistan
Georgia	Netherlands	Vietnam
Germany	New Zealand	Zambia
Ghana (1)	Norway
Greece	Pakistan