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Withholding tax in Ireland 2026
Irish payments to non-residents mostly arrive net of withholding: 25% on dividends (though European Union and treaty residents are usually exempt), 20% on interest, patent royalties and rents — with treaties trimming rates further.
At a glance
- top rate
- 35% (payments to some unregistered contractors)
- entry band
- 20% standard rate on interest, royalties, rents
- tax year basis
- Taken when the payment is made
- filing deadline
- Event-based
- residency basis
- Irish income of non-residents
- regime flag
- European Union / treaty residents: dividend withholding typically 0%
Rates
Withholding on non-residents (2026)
| Rate | Base | Applies to |
|---|---|---|
| 25% (usually 0% for EU/treaty residents) | Gross dividend | Irish company dividends — exemption on application; final for others |
| 20% | Gross | Interest (many exemptions: government securities, Eurobonds to EU/treaty residents) |
| 20% | Gross | Patent royalties (other royalties: none); creditable |
| 20% | Gross | Irish rents paid to a non-resident landlord; creditable |
| Payroll rates | Irish workdays | Salaries — employers can limit withholding to Irish workdays; under-60-day visits by treaty residents typically escape |
| 15% | Price above €500,000 | Held back by the buyer of Irish land/mineral assets from a non-resident seller |
Thresholds & allowances
- EU 75% ruleFull personal credits
European Union residents earning 75%+ of worldwide income in Ireland get resident-style credits
Residency
Residency trigger
These rules apply to people who are not Irish tax residents, on income arising in Ireland.
Non-resident treatment
Treaties can reduce or remove most of the rates; non-resident directors of Irish companies are fully taxable on their fees wherever they work.
Notes
- Deposit interest: non-residents can claim exemption from the 33% Deposit Interest Retention Tax (DIRT).
- Property income dividends from Irish Real Estate Investment Trusts stay taxable even for treaty residents.
- A common European Union framework for faster withholding refunds arrives from 2030; Ireland has not yet written it into law.
FAQ
Do non-residents pay Irish dividend withholding?
Residents of the European Union or a treaty country generally don't — they can be paid gross or reclaim the 25%. For everyone else, the 25% is final.
What is withheld when a non-resident sells Irish property?
The buyer must hold back 15% of the price above €500,000 on land and mineral-type assets, credited against the seller's capital gains bill.
Figures: tax year 2026, compiled from public sources. Not tax advice.