Dividend tax · United States investor → Ireland dividends

United States investor receiving Ireland dividends: 15% withholding

If you're a United States resident receiving dividends from a Ireland-domiciled company, the Ireland tax authority withholds 15% at source under 1997 US-Ireland Tax Treaty, Article 10. The statutory non-treaty ceiling is 25% — the bilateral treaty saves you 10 percentage points. Verified 2026-04-19.

Per $100 gross dividend

$85.00 net

$15.00 withheld at source

Treaty rate

15%

vs 25% statutory (saves 10pp)

Verification state

verified

last verified 2026-04-19

Treaty reference

1997 US-Ireland Tax Treaty, Article 10

15% on portfolio dividends. Ireland is also a major fund-domicile jurisdiction; Irish-domiciled ETFs are subject to separate fund-level tax mechanics.

Source citation

IRS Publication 901 Table 1 (Ireland row, Dividends column)

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.

United States resident tax treatment

U.S. persons taxed on worldwide dividend income; qualified dividends at 0/15/20%; ordinary dividends at ordinary rates; foreign tax credit may offset foreign withholding.

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Other investor countries receiving Ireland dividends

Ireland0%