Ireland

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:

Notes

1. Treaty signed, but not yet in effect.

Negotiations have concluded for new DTTs with:

• Kenya
• Kosovo
• Oman, and
• Uruguay.