How do I know what WHT rate has been agreed between my country of residence and Ireland?

This information is available from the Irish Revenue Commissioners and/or your own local tax authority. However, in order to assist you, IBIE has also prepared a list of Irish WHT information by jurisdiction below.

By clicking on the country below, it will bring you to the relevant Form 8-3-6.

*Form 8-3-6 has been translated into French, German, Spanish, Italian and Dutch*

 EEA countries with 0% Withholding Tax.

Austria Denmark Hungary Netherlands/Formulier 8-3-6. Rente
Croatia Finland Iceland Slovakia
Czech Republic France/Form 8-3-6. Intérêts Luxembourg Spain/Formulario 8-3-6. Intereses
Cyprus Germany/Formular 8-3-6. Zinsen Malta Sweden

EEA countries with rates above 0% Withholding Tax.

Belgium Greece Lithuania Romania
Bulgaria Italy/Modulo 8-3-6. Interessi Poland Slovenia
Estonia Latvia Portugal

Other countries with a DTA with Ireland (* denotes where there is 0% withholding tax in all situations).

Albania * Georgia Moldova  Singapore
Armenia Ghana Montenegro South Africa*
Australia Hong Kong Morocco South Korea*
Bahrain* India New Zealand Switzerland*
Belarus Israel North Macedonia*  Thailand
Bosnia & Herzegovina* Japan Norway Turkey
Botswana Kazakhstan Pakistan Ukraine
Canada Kenya Panama United Arab Emirates*
Chile Kosovo Qatar* United Kingdom*
China Kuwait* Russian Federation* United States of America*
Egypt Malaysia Saudi Arabia* Uzbekistan
Ethiopia Mexico Serbia Vietnam
Zambia*

Additional Information

**This document is for information purposes only and does not constitute tax, regulatory or any other kind of advice. If you are unsure of your tax obligations please consult the Irish Revenue Commissioners, your local tax authority or an appropriate tax professional.

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