International treaty

Ireland: tax treaties

Tax treaties and related documents between the UK and Ireland.

• From: HM Revenue & Customs
• Published: 25 January 2011
• Last updated: 13 August 2019 — See all updates

Documents

Synthesised text of the Multilateral Instrument and the 1976 Ireland-UK Double Taxation Convention – in force

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1976 Ireland-UK Double Taxation Convention as amended by the 1998 Protocol - in force

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Details

Synthesised text of the Multilateral Instrument and the 1976 Ireland-UK Double Taxation Convention - in force

The 1976 Ireland-UK Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective in respect of the 1976  Ireland-UK Double Taxation Convention for:

• taxes withheld at source on amounts paid or credited to non-residents, from 1 January 2020
• Corporation Tax, from 1 April 2020
• Income Tax and Capital Gains Tax, from 6 April 2020
• all other taxes levied by Ireland, for taxable periods beginning on or after 1 November 2019

1976 Ireland-UK Double Taxation Convention as amended by the 1998 Protocol - in force

The Double Taxation Convention entered into force on 23 December 1976 and was amended by signed protocols on 28 October 1976, 7 November 1994 and 4 November 1998.

The agreement is effective in Ireland from:

• 1 April 1974 for Corporation Tax
• 6 April 1976 for Capital Gains Tax
• 6 April 1976 for Income Tax
• 6 April 1977 for Income Tax on salaries, wages, remuneration and governmental pensions

It’s effective in the UK from:

• 1 January 1976 for Petroleum Revenue Tax
• 1 April 1976 for Corporation Tax
• 6 April 1976 for Capital Gains Tax
• 6 April 1976 for Income Tax
• 6 April 1977 for Income Tax on salaries, wages, remuneration and governmental pensions

Published 25 January 2011

Last updated 13 August 2019 + show all updates

1. 13 August 2019

   'Synthesised text of the Multilateral Instrument and the 1976 Ireland-UK Double Taxation Convention  – in force' has been added.

2. 25 January 2011

   First published.