Dividend tax · Ireland investor → Ireland dividends
Ireland investor receiving Ireland dividends: 0% withholding
If you're a Ireland resident receiving dividends from a Ireland-domiciled company, the Ireland tax authority withholds 0% at source under Domestic — no cross-border withholding. The statutory non-treaty ceiling is 25% — the bilateral treaty saves you 25 percentage points. Verified 2026-04-19.
Per $100 gross dividend
$100.00 net
$0.00 withheld at source
Treaty rate
0%
vs 25% statutory (saves 25pp)
Verification state
verified
last verified 2026-04-19
Treaty reference
Domestic — no cross-border withholding
Not a cross-border scenario. Domestic dividend tax applies — see resident_note for Ireland.
Source citation
Irish Taxes Consolidation Act: Irish-resident individuals taxed on domestic dividend income at marginal rates via self-assessment
Treaty rates shown are typical statutory withholding rates for direct portfolio investment. Actual rates depend on holding period, ownership percentage, investor type (individual vs. pension vs. mutual fund), limitation-on-benefits tests, and other factors. Consult a qualified tax professional for your specific situation.
Ireland resident tax treatment
Irish residents taxed on worldwide income; foreign tax credit available; note Ireland is a major fund-domicile for ETFs so this field also serves the many investors who hold Ireland-domiciled ETFs.