• Ireland - Ukraine
    Tax Treaty Enters Into Force

    27-08-2015

    The Income and Capital Tax Treaty between Ireland and Ukraine entered into force on 17 August 2015 and its provisions will take effect on 1 January 2016.

    The Treaty was signed on 19 April 2013.

    In accordance with the treaty, the following withholding taxes will apply:

    • Dividends:
      • 5% if the beneficial owner is a company (other than a partnership) which holds directly at least 25% of the capital of the company paying the dividends.
      • 15% in all other cases.

    • Interest:
      • 5% if the interest is paid in connection with the sale on credit of industrial, commercial or scientific equipment.
      • 5% if the interest is paid on any loan granted by a bank.
      • 10% in all other cases.

    • Royalties:
      • 5% on payment of royalties in respect of any copyright of scientific work, any patent, trade mark, secret formula, process or information concerning industrial, commercial or scientific experience.
      • 10% in all other cases.
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