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Charts",{"request_context":23,"type":24,"id":1188,"faq_id":1188,"timestamp":638,"cir_id":26},{"request_context":23,"type":24,"id":1090,"faq_id":1090,"timestamp":989,"cir_id":26},{"request_context":23,"type":24,"id":982,"faq_id":982,"timestamp":1193,"cir_id":26},1794513378311,{"request_context":23,"type":294,"id":627,"faq_id":627,"timestamp":307,"cir_id":26},"https:\u002F\u002Fwww.interactivebrokers.com\u002Fibot",{"@type":1197,"server_version":1198,"session_id":1199,"id":1200,"question":1201,"answer":1202,"navigation":1203,"short_description":1212,"similars":1213,"feedback_context":1247},"FAQ_BROWSER_CONTENT","Jibotsrv4;1065144926","25f4681b-fd92-4e4d-b968-5cddcfa3558d","414313387","How do I know what WHT rate has been agreed between my country of residence and Ireland?","\u003Cp>This information is available from the Irish Revenue Commissioners and\u002For your own local tax authority. However, in order to assist you, IBIE has also prepared a list of Irish WHT information by jurisdiction below. \u003C\u002Fp>\u003Cp>By clicking on the country below, it will bring you to the relevant Form 8-3-6.\u003C\u002Fp>\u003Cp>*Form 8-3-6 has been translated into French, German, Spanish, Italian and Dutch*\u003C\u002Fp>\u003Cp> \u003Cstrong>EEA countries with 0% Withholding Tax.\u003C\u002Fstrong>\u003C\u002Fp>\u003Ctable>\u003Ctr>\u003Ctd>  Austria   \u003C\u002Ftd>\u003Ctd>  Denmark   \u003C\u002Ftd>\u003Ctd>  Hungary   \u003C\u002Ftd>\u003Ctd>  Netherlands\u002FFormulier 8-3-6. Rente   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>  Croatia   \u003C\u002Ftd>\u003Ctd>  Finland   \u003C\u002Ftd>\u003Ctd>  Iceland   \u003C\u002Ftd>\u003Ctd>  Slovakia   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>  Czech Republic   \u003C\u002Ftd>\u003Ctd>  France\u002FForm 8-3-6. Intérêts   \u003C\u002Ftd>\u003Ctd>  Luxembourg   \u003C\u002Ftd>\u003Ctd>  Spain\u002FFormulario 8-3-6. Intereses   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>  Cyprus   \u003C\u002Ftd>\u003Ctd>  Germany\u002FFormular 8-3-6. Zinsen   \u003C\u002Ftd>\u003Ctd>  Malta   \u003C\u002Ftd>\u003Ctd>  Sweden   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003C\u002Ftable>\u003Cp>\u003Cstrong>EEA countries with rates above 0% Withholding Tax.\u003C\u002Fstrong>\u003C\u002Fp>\u003Ctable>\u003Ctr>\u003Ctd>  Belgium   \u003C\u002Ftd>\u003Ctd>  Greece   \u003C\u002Ftd>\u003Ctd>  Lithuania   \u003C\u002Ftd>\u003Ctd>  Romania   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>  Bulgaria   \u003C\u002Ftd>\u003Ctd>  Italy\u002FModulo 8-3-6. Interessi   \u003C\u002Ftd>\u003Ctd>  Poland   \u003C\u002Ftd>\u003Ctd>  Slovenia   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>  Estonia   \u003C\u002Ftd>\u003Ctd>  Latvia   \u003C\u002Ftd>\u003Ctd>  Portugal   \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\n\u003C\u002Ftr>\u003C\u002Ftable>\u003Cp>\u003Cstrong>Other countries with a DTA with Ireland (* denotes where there is 0% withholding tax in all situations).\u003C\u002Fstrong>\u003C\u002Fp>\u003Ctable>\u003Ctr>\u003Ctd>  Albania *   \u003C\u002Ftd>\u003Ctd>  Georgia   \u003C\u002Ftd>\u003Ctd>  Moldova    \u003C\u002Ftd>\u003Ctd>  Singapore   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>  Armenia   \u003C\u002Ftd>\u003Ctd>  Ghana   \u003C\u002Ftd>\u003Ctd>  Montenegro   \u003C\u002Ftd>\u003Ctd>  South Africa*   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>  Australia   \u003C\u002Ftd>\u003Ctd>  Hong Kong   \u003C\u002Ftd>\u003Ctd>  Morocco   \u003C\u002Ftd>\u003Ctd>  South Korea*   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>  Bahrain*   \u003C\u002Ftd>\u003Ctd>  India   \u003C\u002Ftd>\u003Ctd>  New Zealand   \u003C\u002Ftd>\u003Ctd>  Switzerland*   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>  Belarus   \u003C\u002Ftd>\u003Ctd>  Israel   \u003C\u002Ftd>\u003Ctd>  North Macedonia*    \u003C\u002Ftd>\u003Ctd>  Thailand   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>  Bosnia & Herzegovina*   \u003C\u002Ftd>\u003Ctd>  Japan   \u003C\u002Ftd>\u003Ctd>  Norway   \u003C\u002Ftd>\u003Ctd>  Turkey   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>  Botswana   \u003C\u002Ftd>\u003Ctd>  Kazakhstan   \u003C\u002Ftd>\u003Ctd>  Pakistan   \u003C\u002Ftd>\u003Ctd>  Ukraine   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>  Canada   \u003C\u002Ftd>\u003Ctd>  Kenya   \u003C\u002Ftd>\u003Ctd>  Panama   \u003C\u002Ftd>\u003Ctd>  United Arab Emirates*   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>  Chile   \u003C\u002Ftd>\u003Ctd>  Kosovo   \u003C\u002Ftd>\u003Ctd>  Qatar*   \u003C\u002Ftd>\u003Ctd>  United Kingdom*   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>  China   \u003C\u002Ftd>\u003Ctd>  Kuwait*   \u003C\u002Ftd>\u003Ctd>  Russian Federation*   \u003C\u002Ftd>\u003Ctd>  United States of America*   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>  Egypt   \u003C\u002Ftd>\u003Ctd>  Malaysia   \u003C\u002Ftd>\u003Ctd>  Saudi Arabia*   \u003C\u002Ftd>\u003Ctd>  Uzbekistan   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>  Ethiopia   \u003C\u002Ftd>\u003Ctd>  Mexico   \u003C\u002Ftd>\u003Ctd>  Serbia   \u003C\u002Ftd>\u003Ctd>  Vietnam   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003Ctr>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>       \u003C\u002Ftd>\u003Ctd>  Zambia*   \u003C\u002Ftd>\n\u003C\u002Ftr>\u003C\u002Ftable>\u003Cp>\u003Cstrong>Additional Information\u003C\u002Fstrong>\u003C\u002Fp>\u003Cul>\u003Cli>\u003Ca href=\"https:\u002F\u002Fibkr.info\u002Farticle\u002F4740\">FAQs – Irish Withholding Tax\u003C\u002Fa>\u003C\u002Fli>\u003C\u002Ful>\u003Cp>\u003Cem>**This\u003C\u002Fem> \u003Cem>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.\u003C\u002Fem>\u003C\u002Fp>",[1204,1210],{"id":540,"title":541,"feedback_context":1205},{"request_context":1206,"type":1207,"id":540,"faq_id":540,"timestamp":1208,"cir_id":1209},"faq-browser-public,faq-browser-1:Jibotsrv4-a682cc37-0560-4066-992b-e861699d620a","FAQ_NAVIGATION",1794513378331,"76cad37c-bea8-4141-ab9d-679e8e6553aa",{"id":585,"title":586,"feedback_context":1211},{"request_context":1206,"type":1207,"id":585,"faq_id":585,"timestamp":1208,"cir_id":1209},"\u003Cp>This information is available from the Irish Revenue Commissioners and\u002For your own local tax authority. However, in order to assist you, IBIE has also prepared a list of Irish WHT information by jurisdiction below. \u003C\u002Fp>\u003Cp>By clicking on the country below, it will bring you to the relevant Form 8-3-6…\u003C\u002Fp>",[1214,1226,1233,1240],{"id":1215,"title":1216,"feedback_context":1217,"short_description":1220,"source":1221},"414313157","Where do I find Form 8-3-6?",{"request_context":1206,"type":1218,"id":1215,"faq_id":1215,"timestamp":1219,"cir_id":1209},"FAQ_SIMILAR",1794513378358,"\u003Cp>Form 8-3-6 and information about completing the Form 8-3-6 is available on the website of the Irish Revenue Commissioners.\u003C\u002Fp>\u003Cp>To assist you, IBIE has also prepared a number of versions of Form 8-3-6 with certain information pre-filled, depending on your jurisdiction of tax residency. You can select the most appropriate form from the list below…\u003C\u002Fp>",{"id":1222,"title":1223,"link":1224,"sourceType":1225},"faq","IBKR FAQs","https:\u002F\u002Fprod.ibkr-web.com\u002Fibconfluence\u002Fpages\u002Fviewpage.action?pageId=414313157","FAQ",{"id":1227,"title":1228,"feedback_context":1229,"short_description":1230,"source":1231},"414312414","What type of interest does Irish WHT apply to?",{"request_context":1206,"type":1218,"id":1227,"faq_id":1227,"timestamp":1219,"cir_id":1209},"\u003Cp>Irish WHT applies to credit interest paid to long settled uninvested cash balances as well as short credit interest where you have borrowed stock from IBIE.\u003C\u002Fp>\u003Cp>\u003Cstrong>Additional Information\u003C\u002Fstrong>…\u003C\u002Fp>",{"id":1222,"title":1223,"link":1232,"sourceType":1225},"https:\u002F\u002Fprod.ibkr-web.com\u002Fibconfluence\u002Fpages\u002Fviewpage.action?pageId=414312414",{"id":1234,"title":1235,"feedback_context":1236,"short_description":1237,"source":1238},"414313059","I am not resident in Ireland. Does Irish WHT apply to me?",{"request_context":1206,"type":1218,"id":1234,"faq_id":1234,"timestamp":1219,"cir_id":1209},"\u003Cp>Yes, generally Irish WHT applies to natural persons whether or not they reside in Ireland. \u003C\u002Fp>\u003Cp>However, if Ireland has entered a Double Taxation Treaty (DTT) with your country of residence, that DTA may allow you to apply for an exemption from or reduction in WHT, depending on its terms. Please see further below…\u003C\u002Fp>",{"id":1222,"title":1223,"link":1239,"sourceType":1225},"https:\u002F\u002Fprod.ibkr-web.com\u002Fibconfluence\u002Fpages\u002Fviewpage.action?pageId=414313059",{"id":1241,"title":1242,"feedback_context":1243,"short_description":1244,"source":1245},"414312611","I do not trade Irish stocks, do I still have to pay Irish WHT?",{"request_context":1206,"type":1218,"id":1241,"faq_id":1241,"timestamp":1219,"cir_id":1209},"\u003Cp>Yes. If your account is held by IBIE, your account is in scope for Irish WHT on credit interest payments. It is irrelevant whether or not you trade in Irish stocks. \u003C\u002Fp>\u003Cp>\u003Cstrong>Additional Information\u003C\u002Fstrong>…\u003C\u002Fp>",{"id":1222,"title":1223,"link":1246,"sourceType":1225},"https:\u002F\u002Fprod.ibkr-web.com\u002Fibconfluence\u002Fpages\u002Fviewpage.action?pageId=414312611",{"request_context":1206,"type":1248,"id":1200,"faq_id":1200,"timestamp":1208,"cir_id":1209},"FAQ_CONTENT"]