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The first-time income and capital tax treaty between Iceland and Ireland , signed on 17 December 2003, entered into force on 17 December 2004. The new treaty generally applies from 1 January 2005.

17 March 2005|Treaty Development|Iceland-Ireland

The maximum rates of withholding tax are:

-		15% in dividends in general, but 5% if the beneficial owner is a company (other than a partnership) that holds directly at least 25% of the capital in the company paying the dividends;
-		0% on interest; and
-		10% on royalties in general and 0% on royalties f…

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