Dates of effect of Ireland’s tax treaties
The table below shows the dates that the Double Taxation Treaties entered into by Ireland were signed. It also shows the dates the treaties came into effect for the purposes of Income Tax, Corporation Tax and Capital Gains Tax (where relevant).
Double Taxation Treaties entered into by Ireland including the effective date for individual tax types.
Country | Date of signing | Income Tax | Corporation Tax | Capital Gains Tax | Statutory Instrument number |
Albania |
16 October 2009 |
01 January 2012 |
01 January 2012 |
01 January 2012 |
16 of 2011 |
Armenia |
14 July 2011 |
01 January 2013 |
01 January 2013 |
01 January 2013 |
21 of 2012 |
Australia |
31 May 1983 |
06 April 1984 |
01 January 1984 |
06 April 1984 |
406 of 1983 |
Austria |
24 May 1966 |
06 April 1964 |
01 April 1964 |
|
250 of 1967 |
Austria Protocol |
19 June 1987 |
06 April 1976 |
01 January 1974 |
06 April 1974 |
29 of 1988 |
Austria Protocol |
16 December 2009 |
01 May 2011 |
01 May 2011 |
01 May 2011 |
30 of 2011 |
Bahrain |
29 October 2009 |
01 January 2010 |
01 January 2010 |
01 January 2010 |
24 of 2010 |
Belarus |
03 November 2009 |
01 January 2010 |
01 January 2010 |
01 January 2010 |
25 of 2010 |
Belgium |
24 June 1970 |
06 April 1973 |
01 April 1973 |
|
66 of 1973 |
Belgium Protocol |
14 April 2014 |
01 January 2020 |
01 January 2020 |
01 January 2020 |
466 of 2014 |
Bosnia Herzegovina |
03 November 2009 |
01 January 2012 |
01 January 2012 |
01 January 2012 |
17 of 2010 |
Botswana |
10 June 2014 |
01 January 2017 |
01 January 2017 |
01 January 2017 |
467 of 2014 |
Bulgaria |
05 October 2000 |
01 January 2003 |
01 January 2002 |
01 January 2003 |
372 of 2000 |
Canada |
08 October 2003 |
01 January 2006 |
01 January 2006 |
01 January 2006 |
773 of 2004 |
Chile |
02 June 2005 |
01 January 2009 |
01 January 2009 |
01 January 2009 |
815 of 2005 |
China |
19 April 2000 |
06 April 2001 |
01January 2001 |
06 April 2001 |
373 of 2000 |
Croatia |
21 June 2002 |
01 January 2004 |
01 January 2004 |
01 January 2004 |
574 of 2002 |
Cyprus |
24 Sep 1968 |
06 April 1962 |
01 April 1962 |
|
79 of 1970 |
Czech Republic |
14 November 1995 |
06 April 1997 |
01 January 1997 |
06 April 1997 |
321 of 1995 |
Denmark |
26 March 1993 |
06 April 1994 |
01 January 1994 |
06 April 1994 |
286 of 1993 |
Denmark Protocol |
22 July 2014 |
01 January 2015 |
01 January 2015 |
01 January 2015 |
468 of 2014 |
Egypt |
09 April 2012 |
01 January 2014 |
01 January 2014 |
01 January 2014 |
27 of 2013 |
Estonia |
16 December 1997 |
06 April 1999 |
01 January 1999 |
06 April 1999 |
496 of 1998 |
Ethiopia |
03 November 2014 |
01 January 2017 |
01 January 2017 |
01 January 2017 |
435 of 2015 |
Finland |
27 March 1992 |
06 April 1990 |
01 January 1990 |
06 April 1990 |
289 of 1993 |
France |
21 March 1968 |
06 April 1966 |
01 April 1966 |
|
162 of 1970 |
Georgia |
20 November 2008 |
01 January 2011 |
01 January 2011 |
01 January 2011 |
18 of 2010 |
Germany |
17 October 1962 |
06 Aprilil 1959 |
01 Aprilil 1959 |
|
212 of 1962 |
Germany Protocol |
25 May 2010 |
01 January 2011 |
01 January 2011 |
|
31 of 2011 |
Germany |
30 March 2011 |
01 January 2013 |
01 January 2013 |
01 January 2013 |
22 of 2012 |
Germany Protocol |
03 December 2014 |
01 January 2016 |
01 January 2016 |
01 January 2016 |
438 of 2015 |
Germany Protocol |
19 January 2021 |
1 January 2022 |
1 January 2022 |
1 January 2022 |
508 of 2021 |
Ghana |
7 February 2018 |
Not yet in effect |
Not yet in effect |
Not yet in effect |
|
Greece |
24 November 2003 |
01 January 2005 |
01 January 2005 |
01 January 2005 |
774 of 2004 |
Hong Kong |
22 June 2010 |
01 January 2012 |
01 January 2012 |
01 January 2012 |
17 of 2011 |
Hungary |
25 April 1995 |
06 April 1997 |
01 January 1997 |
06 April 1997 |
301 of 1995 |
Iceland |
17 December 2003 |
01 January 2005 |
01 January 2005 |
01 January 2005 |
775 of 2004 |
India |
06 November 2000 |
01 January 2002 |
01January 2002 |
01 January 2002 |
521 of 2001 |
Israel |
20 November 1995 |
06 April 1996 |
01 January 1996 |
06 April 1996 |
323 of 1995 |
Italy |
11 June 1971 |
06 April 1967 |
01 April 1967 |
|
64 of 1973 |
Japan |
18 January 1974 |
06 April 1974 |
01 April 1974 |
|
259 of 1974 |
Kazakhstan |
26 April 2017 |
01 January 2018 |
01 January 2018 |
01 January 2018 |
479 of 2017 |
Kenya |
23 July 2021 |
Not yet in effect |
Not yet in effect |
Not yet in effect |
|
Korea (Rep. of) |
18 July 1990 |
06 April 1992 |
01 January 1992 |
06 April 1992 |
290 of 1991 |
Kosovo |
25 June 2021 |
01 January 2023 |
01 January 2023 |
01 January 2023 |
507 of 2021 |
Kuwait |
23 November 2010 |
1 January 2014 |
1 January 2013 |
1 January 2013 |
21 of 2011 |
Latvia |
13 November 1997 |
06 April 1999 |
01 January 1999 |
06 April 1999 |
504 of 1997 |
Lithuania |
18 November 1997 |
06 April 1999 |
01 January 1999 |
06 April 1999 |
503 of 1997 |
Luxembourg |
14 January 1972 |
06 April 1968 |
01 April 1968 |
|
65 of 1973 |
Luxembourg Protocol |
27 May 2014 |
01 January 2016 |
01 January 2016 |
01 January 2016 |
469 of 2014 |
Macedonia |
14 April 2008 |
01 January 2010 |
01 January 2010 |
01 January 2010 |
463 of 2008 |
Malaysia |
28 November 1998 |
06 April 2000 |
01 January 2000 |
06 April 2000 |
495 of 1998 |
Malaysia Protocol |
16 December 2009 |
01 January 2012 |
01 January 2012 |
01 January 2012 |
32 of 2011 |
Malta |
14 November 2008 |
01 January 2010 |
01 January 2010 |
01 January 2010 |
502 of 2008 |
Mexico |
22 October 1998 |
06 April 1999 |
01 January 1999 |
06 April 1999 |
497 of 1998 |
Moldova |
28 May 2009 |
01 January 2011 |
01 January 2011 |
01 January 2011 |
19 of 2010 |
Montenegro |
07 October 2010 |
01 January 2012 |
01 January 2012 |
01 January 2012 |
18 of 2011 |
Morocco |
22 June 2010 |
01 January 2012 |
01 January 2012 |
01 January 2012 |
19 of 2011 |
Netherlands |
11 February 1969 |
06 April 1965 |
01 April 1965 |
|
22 of 1970 |
Netherlands |
13 June 2019 |
01 January 2021 |
01 January 2021 |
01 January 2021 |
459 0f 2019 |
New Zealand |
19 September 1986 |
06 April 1989 |
01 January 1989 |
06 April 1989 |
30 of 1988 |
Norway |
22 November 2000 |
01 January 2002 |
01 January 2002 |
01 January 2002 |
520 of 2001 |
Pakistan |
13 April 1973 |
06 April 1968 |
01 April 1968 |
|
260 of 1974 |
Pakistan |
16 April 2015 |
01 January 2017 |
01 January 2017 |
01 January 2017 |
436 of 2015 |
Panama |
28 November 2011 |
01 January 2013 |
01 January 2013 |
01 January 2013 |
25 of 2012 |
Poland |
13 November 1995 |
06 April 1996 |
01 January 1996 |
06 April 1996 |
322 of 1995 |
Portugal |
01 June 1993 |
06 April 1995 |
01 January 1995 |
06 April 1995 |
102 of 1994 |
Portugal Prot. |
11 November 2005 |
01 January 2007 |
01 January 2007 |
01 January 2007 |
816 of 2005 |
Qatar |
21 June 2012 |
1 January 2014 |
1 January 2014 |
1 January 2014 |
28 of 2013 |
Romania |
21 October 1999 |
06 April 2001 |
01 January 2001 |
06 April 2001 |
427 of 1999 |
Russia |
29 April 1994 |
06 April 1996 |
01 January 1996 |
06 April 1996 |
428 of 1994 |
Saudi Arabia |
19 October 2011 |
01 January 2013 |
01 January 2013 |
01 January 2013 |
26 of 2012 |
Serbia |
23 September 2009 |
01 January 2011 |
01 January 2011 |
01 January 2011 |
20 of 2010 |
Singapore |
28 October 2010 |
01 January 2011 |
01 January 2011 |
01 January 2011 |
34 of 2011 |
Slovak Rep. |
08 June 1999 |
06 April 2000 |
01 January 2000 |
06 April 2000 |
426 of 1999 |
Slovenia |
12 March 2002 |
01 January 2003 |
01 January 2003 |
01 January 2003 |
573 of 2002 |
South Africa |
07 October 1997 |
06 April 1998 |
01 January 1998 |
06 April 1998 |
478 of 1997 |
South Africa Protocol |
17 March 2010 |
01 January 2013 |
01 January 2013 |
01 January 2013 |
33 of 2011 |
Spain |
10 February 1994 |
06 April 1995 |
01 January 1995 |
06 April 1995 |
308 of 1994 |
Sweden |
08 October 1986 |
06 April 1989 |
01 January 1989 |
06 April 1989 |
348 of 1987 |
Swedish Prot. |
01 July 1993 |
20 January 1994 |
20 January 1994 |
20 January 1994 |
398 of 1993 |
Switzerland |
08 November 1966 |
06 April 1965 |
01 April 1965 |
|
240 of 1967 |
Swiss Prot. |
24 October 1980 |
06 April 1976 |
01 January 1974 |
06 April 1974 |
76 of 1984 |
Swiss Prot. |
26 January 2012 |
1 January 2014 |
1 January 2014 |
1 January 2014 |
30 of 2013 |
Swiss Prot. |
13 June 2019 |
01 January 2021 |
01 January 2021 |
01 January 2021 |
460 0f 2019 |
Thailand |
04 November 2013 |
01 January 2016 |
01 January 2016 |
01 January 2016 |
465 of 2014 |
Turkey |
24 October 2008 |
01 January 2011 |
01 January 2011 |
01 January 2011 |
501 of 2008 |
UAE |
01 July 2010 |
01 January 2011 |
01 January 2011 |
01 January 2011 |
20 of 2011 |
Ukraine |
19 April 2013 |
01 January 2016 |
01 January 2016 |
01 January 2016 |
397 of 2013 |
United Kingdom |
02 June 1976 |
06 April 1976 |
01 January 1974 |
06 April 1976 |
319 of 1976 |
UK Protocol |
28 October 1976 |
06 April 1976 |
01 January 1974 |
06 April 1976 |
319 of 1976 |
UK Protocol |
07 November 1994 |
06 April 1994 |
01 April 1994 |
|
209 of 1995 |
UK Protocol |
04 November 1998 |
06 April 1999 |
01 January 1999 |
06 April 1999 |
494 of 1998 |
USA |
28 July 1997 |
06 April 1998 |
01 January 1998 |
06 April 1998 |
477 of 1997 |
USA Protocol |
24 Sep 1999 |
1 Sep 2000 |
01 Sep 2000 |
01 Sep 2000 |
425 of 1999 |
Uzbekistan |
11 July 2012 |
01 January 2014 |
01 January 2014 |
01 January 2014 |
31 of 2013 |
Vietnam |
10 March 2008 |
01 January 2009 |
01 January 2009 |
01 January 2009 |
453 of 2008 |
Zambia |
29 March 1971 |
06 April 1967 |
01 April 1967 |
|
130 of 1973 |
Zambia |
31 March 2015 |
01 January 2016 |
01 January 2016 |
01 January 2016 |
437 of 2015 |
Air transport agreement
Details of air transport agreement
Country | Date of Signing | Type of Tax | S.I. Number |
U.S.S.R. |
17 December 1986 |
Air Transport Agreement |
349 of 1987 |