Withholding Taxes for companies Dividends and Dividend Withholding Tax Withholding tax equal to the standard rate of tax applies to dividends (including scrip dividends and non-cash dividends) and other distributions paid by an Irish resident company. DWT is 20% DWT deducted along with a DWT return is due by 14th day of the month following the month in which the dividend was paid

Withholding Taxes for companies Dividends and Dividend Withholding Tax Dividends may be paid gross certain individuals and entities including the following: Other Irish resident companies Charities Pension funds Non-resident individuals resident in the EU or a country that Ireland has a double tax treaty with

Withholding Taxes for companies Relevant Contracts Tax Applies to payments made by a principal contractor to a subcontractor in the construction, forestry and meat-processing industries Subject to withholding tax at rates of 35%/20%/0%

Withholding Taxes for companies Relevant Contracts Tax Zero rate – where the subcontractor has a clear 3 year history of tax compliance (similar to the rule for 0% under the old rules). 20% rate – for subcontractors registered for tax with a record of substantial compliance and are known to Revenue. 35% rate – for subcontractors not registered for tax and those who have a poor history of compliance

Withholding Taxes for companies Relevant Contracts Tax Principal applies in advance online for a Deduction Authorisation in relation to a new contract Deduction Authorisation instructs principal on the deduction rate Deductions paid to Revenue by 23rd day of month following month of payment

Withholding Taxes for companies Certain annual payments Patent royalties Tax deducted at standard rate from such payments