Last updated 2026-06-27
Form 11 — Foreign Income / FTCR (Ireland)
Form 11 — Foreign Income / FTCR (Ireland) is the Ireland route for claiming a foreign tax credit above your treaty rate. It is filed 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 a certificate of tax residence and your dividend vouchers.
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 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 Form 11 — Foreign Income / FTCR (Ireland)
- 1
Confirm your eligibility
Use Form 11 — Foreign Income / FTCR (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 Form 11 — Foreign Income / FTCR (Ireland)
Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.
- 4
Submit before the deadline
File 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?
It reconstructs the official statutory form. The Revenue Commissioners (ROS) accepts e-filing or its own form, so use this as a transcription aid: 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 the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The Revenue Commissioners (ROS) requires a certificate of tax residence from your home country to grant the reduced treaty rate.
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.
Generate Form 11 — Foreign Income / FTCR (Ireland) pre-filled
Tax Reclaim fills Form 11 — Foreign Income / FTCR (Ireland) with your dividend data so you can file it in minutes.
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