Last updated 2026-06-27Source: www.revenue.ie
Form 11 — Foreign Income / FTCR (Ireland)
Form 11 — Foreign Income / FTCR (Ireland) is how Ireland residents credit tax withheld abroad on foreign dividends and interest against Ireland tax on the same income, generally up to the rate their treaty allows. It is filed with your Ireland tax return via Revenue ROS — Form 11 'Foreign Income' panel (sub-€5,000 non-PAYE: use Form 12 / myAccount), issued by the Revenue Commissioners (ROS). The deadline is pay & file 31 Oct (ROS-extended to mid-November). You will need dividend vouchers or broker statements showing the foreign tax withheld.
What is Form 11 — Foreign Income / FTCR (Ireland)?
Form 11 — Foreign Income / FTCR (Ireland) is used to claim a Ireland foreign tax credit. FTCR is capped at the lower of the treaty-rate foreign tax and the Irish tax on the income. Ireland residents claim it on their Ireland tax return to credit tax withheld abroad against Ireland tax on the same income, generally up to the treaty rate. Tax withheld above that rate is reclaimed from the source country instead.
How to file Form 11 — Foreign Income / FTCR (Ireland)
- 1
Confirm your eligibility
Use Form 11 — Foreign Income / FTCR (Ireland) on your Ireland tax return if you are resident in Ireland and tax was withheld abroad on your foreign dividends or interest.
- 2
Gather your documents
Collect dividend vouchers or broker statements showing the gross income and the tax withheld abroad for each payment. Tax withheld above your treaty rate is usually not creditable; reclaim that part from the source country.
- 3
Complete Form 11 — Foreign Income / FTCR (Ireland)
Use the generated document to prepare your return. Confirm each income stream and creditable amount.
- 4
File it with your tax return
Submit it with your Ireland tax return via Revenue ROS — Form 11 'Foreign Income' panel (sub-€5,000 non-PAYE: use Form 12 / myAccount). Deadline: pay & file 31 Oct (ROS-extended to mid-November).
Frequently asked questions
Is Form 11 — Foreign Income / FTCR (Ireland) an official form I can file directly?
No. This worksheet helps you transfer your figures to the authority's form or portal. File via Revenue ROS — Form 11 'Foreign Income' panel (sub-€5,000 non-PAYE: use Form 12 / myAccount).
What is the deadline for Form 11 — Foreign Income / FTCR (Ireland)?
pay & file 31 Oct (ROS-extended to mid-November). Missing it can mean losing the credit for that year.
Do I need a certificate of tax residence?
Not for the credit itself: you claim it on your own Ireland tax return. Keep evidence of the tax withheld abroad, such as dividend vouchers or broker statements. A certificate of residence is only needed if you also reclaim excess tax from the source country.
Anything important to watch out for with Form 11 — Foreign Income / FTCR (Ireland)?
FTCR is capped at the lower of the treaty-rate foreign tax and the Irish tax on the income.
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
Prepare Form 11 — Foreign Income / FTCR (Ireland)
This worksheet helps you transfer your figures to the authority's form or portal. It is not a standalone filing.
Calculate your refund — freeNo account needed for the estimate · filing documents from €9.99/year
Estimate the amount before filing with the withholding-tax calculator.