Ireland

Individual - Foreign tax relief and tax treaties

Last reviewed - 28 February 2020

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 double tax treaty (DTT) between Ireland and the other country.

Tax treaties

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

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

Notes

  1. Treaty signed, but not yet in effect.

Negotiations have concluded for new DTAs with:

  • Azerbaijan
  • Oman
  • Turkmenistan
  • Uruguay