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Ireland Dividend Withholding Tax

Complete guide for international investors — rates, reclaim deadlines, and which forms to file.

Last updated 2026-09-27

Ireland withholds 25.0% on dividends paid to non-resident investors. If you live in a country with a tax treaty, you can reclaim the difference between that rate and your treaty rate by filing a refund claim with the Revenue Commissioners within 4 years. Reduced withholding rates for investors resident elsewhere are 0%, which leaves 25.0 percentage points to recover.

Standard Dividend WHT
25.0%
Most Common Reduced Rate
0%
Reclaimable at That Rate
25.0%
Reclaim Deadline
4yr

Form Claim for refund of Dividend Withholding Tax — DWT Claim Form 1 (Ireland)

Calculate your refund from Ireland

About Ireland's Withholding Tax

Ireland withholds 25% DWT (Dividend Withholding Tax) on Irish-sourced dividends. Interest income has 20% DIRT. Treaty countries can claim reduced rates. Many US-listed Irish-domiciled ETFs have no WHT issue as they don't pay dividends.

Reclaim deadline: 4 years
Tax authority: Revenue Commissioners
Deadline reminder: You can still reclaim Ireland withholding tax on dividends received in 2022 and later. Dividends before 2022 are outside the reclaim window.

Available Forms

Claim for refund of Dividend Withholding Tax — DWT Claim Form 1 (Ireland)
Refund

Official fileable form. Filing channel: DWT Unit, Revenue Commissioners, Government Offices, Nenagh, Co. Tipperary, E45 T611, Ireland (by post — printed on the claim form's own notes page). 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).

Deadline: 4 years

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Reclaim by Investor Residence Country

How much investors from each country can reclaim from Ireland's 25.0% withholding tax. Click your residence country for a detailed guide.

Your residence countryStandard WHTTreaty rateReclaimable
🇺🇸United States25.0%0% †
25.0%
🇬🇧United Kingdom25.0%0% †
25.0%
🇩🇪Germany25.0%0% †
25.0%
🇫🇷France25.0%0% †
25.0%
🇪🇸Spain25.0%0% †
25.0%
🇳🇱Netherlands25.0%0% †
25.0%
🇧🇪Belgium25.0%0% †
25.0%
🇨🇭Switzerland25.0%0% †
25.0%
🇮🇹Italy25.0%0% †
25.0%
🇸🇪Sweden25.0%0% †
25.0%
🇳🇴Norway25.0%0% †
25.0%
🇩🇰Denmark25.0%0% †
25.0%
🇫🇮Finland25.0%0% †
25.0%
🇦🇹Austria25.0%0% †
25.0%
🇵🇹Portugal25.0%0% †
25.0%
🇵🇱Poland25.0%0% †
25.0%
🇱🇺Luxembourg25.0%0% †
25.0%
🇦🇺Australia25.0%0% †
25.0%
🇨🇦Canada25.0%0% †
25.0%
🇸🇬Singapore25.0%0% †
25.0%
🇯🇵Japan25.0%0% †
25.0%

* Treaty rates shown are standard DTT dividend rates. Lower rates may apply to substantial shareholdings. Consult your tax advisor for your specific situation.

† This rate is set by Ireland's own law for non-resident investors, not by the treaty's dividend article.

How to reclaim Ireland withholding tax

  1. 1

    Confirm the tax withheld

    Check your dividend voucher or broker statement — Ireland should show 25.0% withheld at source.

  2. 2

    Get a certificate of tax residence

    Request a certificate of tax residence from your home country's tax authority for the year the dividend was paid.

  3. 3

    Complete Claim for refund of Dividend Withholding Tax — DWT Claim Form 1 (Ireland)

    Fill in the Ireland reclaim form with your dividend amounts and the tax withheld.

  4. 4

    Submit before the deadline

    File your claim with the Revenue Commissioners within 4 years.

Frequently asked questions

How much Ireland dividend withholding tax can I reclaim?

Ireland withholds 25.0%. Reduced withholding rates for investors resident elsewhere are 0%, which leaves 25.0 percentage points to recover. Your exact treaty rate depends on your country of residence.

What is the deadline to reclaim Ireland withholding tax?

4 years, counted (in most cases) from the end of the year the dividend was paid. After the deadline the claim is time-barred and the overpaid tax cannot be recovered.

Which form do I use to reclaim Ireland withholding tax?

Claim for refund of Dividend Withholding Tax — DWT Claim Form 1 (Ireland) — Official fileable form. Filing channel: DWT Unit, Revenue Commissioners, Government Offices, Nenagh, Co. Tipperary, E45 T611, Ireland (by post — printed on the claim form's own notes page). 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).. It is submitted to the Revenue Commissioners.

Do I need a certificate of tax residence?

Yes. Most tax authorities require a certificate of tax residence from your home country to grant the reduced treaty rate on a withholding tax reclaim.

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