Ireland — Tax: Double Tax Treaties

Why this matters

Relocating individuals and businesses must understand the tax implications of DTAs to minimize their tax liability and avoid unforeseen consequences.

Key facts

• Ireland has signed comprehensive double taxation agreements with 78 countries, 75 of which are in effect (the Revenue page may be older).
• The Oman treaty was signed on 30 May 2024 and entered into force on 18 December 2024; a Jersey protocol entered into force on 16 May 2025 and applies from 1 January 2026.
• Treaties with Kenya and Ghana are signed but not yet in effect; negotiations concluded for Uruguay and a Mexico protocol.
• Revenue publishes a dates-of-effect table and the full treaty texts.

Steps

1. Determining Eligibility — To benefit from a DTA, individuals or businesses must meet specific conditions, such as having a taxable presence in both Ireland and the other country, or being a resident of one country and having income from the other country.
2. Claiming Tax Relief — To claim tax relief under a DTA, individuals and businesses must file additional tax returns and provide documentation, such as proof of residence, employment contracts, and income statements.