Last updated 2026-06-27Source: www.revenue.ie
Claim for refund of Dividend Withholding Tax — DWT Claim Form 1 (Ireland)
Claim for refund of Dividend Withholding Tax — DWT Claim Form 1 (Ireland) is the Ireland form for reclaiming over-withheld dividend tax above your treaty rate. It is filed via DWT Unit, Revenue Commissioners, Government Offices, Nenagh, Co. Tipperary, E45 T611, Ireland (by post — printed on the claim form's own notes page), issued by the Revenue Commissioners — DWT Unit. The deadline is 4 years from the end of the calendar year in which the DWT was deducted (Section 17 Finance Act 2003). You will need a certificate of tax residence and your dividend vouchers.
What is Claim for refund of Dividend Withholding Tax — DWT Claim Form 1 (Ireland)?
Claim for refund of Dividend Withholding Tax — DWT Claim Form 1 (Ireland) is used to claim a Ireland withholding tax refund. Only Option C (DTA claim) is written; Options A and B (relief-at-source exemption already established via the Composite Non-Resident Form V2) are never selected. Requires the residence-state tax authority's own certification on the claim form before submission — this product never fills that block. Complements, not replaces, ie-form11 (the residence-side FTCR worksheet). Ireland withholds 25.0% on dividends paid to non-residents; treaty-country investors can recover the excess above their treaty rate. See the full Ireland withholding tax guide.
How to file Claim for refund of Dividend Withholding Tax — DWT Claim Form 1 (Ireland)
- 1
Confirm your eligibility
Use Claim for refund of Dividend Withholding Tax — DWT Claim Form 1 (Ireland) if you received Ireland income that was withheld above the rate due under your tax treaty.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.
- 3
Complete Claim for refund of Dividend Withholding Tax — DWT Claim Form 1 (Ireland)
Use the generated document to prepare the claim. Check the income and tax-withheld figures against your records.
- 4
Submit before the deadline
File via DWT Unit, Revenue Commissioners, Government Offices, Nenagh, Co. Tipperary, E45 T611, Ireland (by post — printed on the claim form's own notes page). Deadline: 4 years from the end of the calendar year in which the DWT was deducted (Section 17 Finance Act 2003).
Frequently asked questions
Is Claim for refund of Dividend Withholding Tax — DWT Claim Form 1 (Ireland) an official form I can file directly?
Yes. Review the completed official form, add any required signatures and evidence, then submit it via DWT Unit, Revenue Commissioners, Government Offices, Nenagh, Co. Tipperary, E45 T611, Ireland (by post — printed on the claim form's own notes page).
What is the deadline for Claim for refund of Dividend Withholding Tax — DWT Claim Form 1 (Ireland)?
4 years from the end of the calendar year in which the DWT was deducted (Section 17 Finance Act 2003). Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The Revenue Commissioners — DWT Unit requires a certificate of tax residence from your home country to grant the reduced treaty rate.
Anything important to watch out for with Claim for refund of Dividend Withholding Tax — DWT Claim Form 1 (Ireland)?
Only Option C (DTA claim) is written; Options A and B (relief-at-source exemption already established via the Composite Non-Resident Form V2) are never selected. Requires the residence-state tax authority's own certification on the claim form before submission — this product never fills that block. Complements, not replaces, ie-form11 (the residence-side FTCR worksheet).
Sources for this page
- Treaty rate — Bilateral tax treaty—as of 2026-01-20
- Treaty rate — IE tax authoritywww.revenue.ieas of 2026-09-24
- Treaty rate — IE tax authoritywww.revenue.ieas of 2026-05-03
- Filing deadline — revenue.iewww.revenue.ieas of 2026-06-15
Generate Claim for refund of Dividend Withholding Tax — DWT Claim Form 1 (Ireland) pre-filled
Tax Reclaim fills the official form with your figures. Review the form and required evidence before submitting it through DWT Unit, Revenue Commissioners, Government Offices, Nenagh, Co. Tipperary, E45 T611, Ireland (by post — printed on the claim form's own notes page).
Calculate your refund from Ireland — freeNo account needed for the estimate · filing documents from €9.99/year
Estimate the amount before filing with the withholding-tax calculator.