Double taxation is the imposition of comparable taxes in two or more states on the same taxpayer in respect of the same subject matter and for identical purposes.

There are three basic methods of relieving double taxation on income:

(a) the tax paid in the foreign country may be deducted (as if it were a business expense) when calculating the income that is liable to Irish tax,

(b) the tax paid in the foreign country may be credited against the Irish tax payable on the same income, or

(c) the income arising in the foreign country may be exempted from Irish tax.

The Irish government has negotiated double tax treaties (s 826) with: Albania, Australia, Austria, Belgium, Bosnia and Herzegovina, Bulgaria, Canada, Chile, China, Croatia, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Finland, France, Georgia, Germany, Greece, Hong Kong, Hungary, Iceland, India, Israel, Italy, Japan, South Korea, Latvia, Lithuania, Luxembourg, Macedonia, Malaysia, Malta, Mexico, Morocco, Kuwait, Netherlands, New Zealand, Norway, Pakistan, Poland, Portugal, Qatar, Romania, Russia, Serbia, Singapore, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Switzerland, Turkey, United Arab Emirates, UK, USA, Uzbekistan, Vietnam, Zambia.

For full details, see


Introduction to Income Tax

Income Tax rates

Benefit in Kind

Income Tax exemptions

Income Tax schedules

Income Tax reliefs

> Capital Allowances

Handling losses

Self Assessment

Revenue Powers

Withholding taxes