Country file · IE
Potential · highIreland: recover the withholding tax on your dividends
Every dividend paid from this country loses 25% to withholding tax at source. The tax treaty caps it at 0% for a French resident. The 25-point gap is not lost money: it can be claimed back — with the right forms, within the deadline.
No win, no fee · Pricing 100% public · FR / EN
Example for €10,000 of gross dividends, French tax resident, before our success fee. Indicative amounts — every claim is verified before filing.
Technical file
The numbers that matter
Both rates, the gap, the form and the time you have left: everything that decides whether a claim is worth opening.
25%
Statutory rate
withheld from non-residents by default
0%
Treaty rate
for a French resident
25 pts
Recoverable gap
4 years
Statute of limitations
from the end of the year of payment
Your deadline to act
4 years
4 years from the end of the year in which the dividend was paid.
Compute my exact deadline →The procedure in practice
- Form
- DWT refund claim (Revenue)
- Competent authority
- Irish Revenue
- Online filing
- No
- Relief at source
- Yes
Relief at source prevents the over-withholding before it exists: the correct rate is applied at payment time. See the relief-at-source service →
Data reviewed on 15 June 2026 · Indicative amounts — every claim is verified before filing.
Specifics
What you should know about this country
- The Irish case is the most spectacular in our panel: a treaty-country resident can claim full exemption — the 25 withheld points are entirely recoverable.
- A properly filed exemption declaration removes withholding on all future dividends: prevention is worth as much as recovery here.
- A frequent file for holders of Accenture, Medtronic, CRH shares, or of trackers domiciled outside Ireland but invested in Irish stocks.
Claim documents
The documents required
What we gather with you. Most of these can be requested online or produced from your brokerage statements.
- Non-resident declaration (DWT exemption form) going forward
- Evidence of dividends and the 25% withholding for the past
- Certificate of tax residence
Frequently asked
Your questions about this country
How long do I have to reclaim the withholding tax on my Ireland dividends?
4 years, from the end of the calendar year in which the dividend was paid. Past that point, the over-withholding is permanently lost, with no exception.
Which form do I need for Ireland, and who do I file it with?
Form DWT refund claim (Revenue), filed with Irish Revenue. This administration has no e-filing option for this type of claim: filing is done by post.
Can I avoid this withholding at payment time, rather than reclaiming it afterwards?
Yes, in theory: Ireland makes relief at source achievable for an individual — avoiding the entire 25-point gap before payment even happens. In practice it requires your broker to pass your tax status all the way to the local custodian — check with them, otherwise the full rate keeps applying regardless.
Is it worth filing a claim for Ireland?
It depends on the amount: with a 25-point gap here, it doesn't take much in gross dividends to clear our €39 floor fee per successful claim. Below a few hundred euros of over-withholding, recovery becomes marginal once that fee is deducted. The simulator tells you in two minutes whether your case clears that bar.
Is Ireland one of the countries with the most to recover?
Ireland ranks 2nd out of the 19 countries covered for a French tax resident, with a 25-point gap between the withheld rate and the treaty rate.
Resources
Go further
- Problems & risks10 min read
Withholding tax: what your broker won't tell you
Neither incompetence nor conspiracy: withholding-tax recovery is simply not your broker's trade. How to check your statement in five minutes, the exact questions to ask them — and the many cases where they are entirely sufficient.
- Best in class12 min read
Which countries offer the best recovery potential for a French resident?
Finland, Ireland and Switzerland on top — the UK, the Netherlands and France at zero, and we say so. All 19 countries ranked by recoverable gap for an individual French resident, with each one's traps.
- Best in class7 min read
The right refund form, country by country: the reference table
Modelo 210, Form 83, NR7-R, 276 Div.-Aut., 5000/5001… The form, the authority, the window and the filing channel for all 19 covered countries — all free from the administrations, table updated with our country database.
- Best in class9 min read
Statute of limitations: how long you have to claim, ranked by country
From Canada and Portugal (only 2 years) to Austria, Sweden, Japan and Norway (5 years): claim deadlines ranked across all 19 covered countries — with both counting rules, the 31 December cliff, and the filing order that follows.
- Comparisons9 min read
ETF domicile: Ireland or the United States — the withholding tax impact
A US-domiciled ETF is treated like a US share — recoverable if under-documented. An Irish UCITS ETF absorbs an invisible ~15% withholding that nobody can ever reclaim. The verified mechanism, and which one applies to you.
- Comparisons8 min read
FiscalPlace vs your broker: who actually recovers your withholding tax?
Your broker applies the withholding — it doesn't recover it. What custodians actually do, where WTax and GlobeTax fit on the institutional side, the cases where you need nobody at all — and the full comparison table.
How much can you recover?
Two minutes, no sign-up: the simulator applies the rates above to your real amounts and shows our fee before you commit to anything.
No win, no fee · Pricing 100% public · FR / EN