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Dividend tax · Ireland investor → United Kingdom dividends

Ireland investor receiving United Kingdom dividends: 0% withholding

If you're a Ireland resident receiving dividends from a United Kingdom-domiciled company, the United Kingdom tax authority withholds 0% at source under UK domestic tax law — no WHT on ordinary portfolio dividends to non-residents. The statutory non-treaty ceiling is 0% — the bilateral treaty saves you 0 percentage points. Verified 2026-04-19.

Per $100 gross dividend
$100.00 net
$0.00 withheld at source
Treaty rate
0%
vs 0% statutory (saves 0pp)
Verification state
verified
last verified 2026-04-19

Treaty reference

UK domestic tax law — no WHT on ordinary portfolio dividends to non-residents

0% UK withholding on ordinary portfolio dividends. UK REIT PIDs are a 20% exception.

Source citation

HMRC guidance

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.

Other payer countries for Ireland investors

See all payer countries for Ireland investors →

Other investor countries receiving United Kingdom dividends