Dividend Withholding Tax applies at a rate of 20% to dividends and distributions made by Irish resident companies. However exemptions apply to dividends paid to shareholders who are:

	Irish resident companies.
	Residents of EU Member States or Tax Treaty countries
	Companies controlled by residents of EU member States or Tax Treaty countries
	Companies whose shares are regularly traded on a recognised stock exchange in an EU Member State, a Tax country or in another country approved by the minister for finance, or 75% subsidiaries of such companies.