International treaty
Ireland: tax treaties
Tax treaties and related documents between the UK and Ireland.
Documents
Details
Synthesised text of the Multilateral Instrument and the 1976 UK-Ireland Double Taxation Convention — in force
The 1976 UK-Ireland 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.
It is effective in the UK from:
- 1 January 2020 for taxes withheld at source on amounts paid or credited to non-residents
- 1 April 2020 for Corporation Tax
- 6 April 2020 for Income Tax and Capital Gains Tax
It is effective in Ireland from:
- 1 January 2020 for taxes withheld at source on amounts paid or credited to non-residents
- 1 November 2019 for all other taxes
1976 UK-Ireland 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.
It is 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
It is effective in 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