Ireland – India
Double-tax treaty
Treaty overview
In force
Withholding rates
This treaty's reduced withholding rates are not published in our source set. The statutory rates below apply unless the treaty text provides a reduction.
| Payment type | Treaty rate | Statutory (Ireland) | Statutory (India) |
|---|---|---|---|
| Dividends | — | 25% | 10% |
| Interest | — | 20% | 20% |
| Royalties | — | 20% | 10% |
Statutory rates for context
Full tax profiles for each jurisdiction, independent of this treaty.
| Dimension | Ireland | India |
|---|---|---|
| Corporate income tax | 12.5% | 25% |
| WHT -- dividends | 25% | 10% |
| WHT -- interest | 20% | 20% |
| WHT -- royalties | 20% | 10% |
| VAT / GST | 23% | 18% |
| Personal income (top) | 40% | 39% |
| Capital gains | 33% | 12.5% |
| Pillar 2 status | implemented | implemented |
Source: Office of the Revenue Commissioners (Irish Tax and Customs) (as of 2026-05-30)