Dáil Éireann Debate, Thursday - 22 January 2026
321. Deputy Pearse Doherty asked the Tánaiste and Minister for Finance further to Parliamentary Question No. 824 of 13 January 2026, to provide a comprehensive list of all ‘limited scope’ double taxation agreements that go alongside Tax Information Exchange Agreements (TIEA) or standalone; and if he will make a statement on the matter. [5204/26]
Amharc ar fhreagraIreland has signed 78 comprehensive double taxation treaties, 75 of which are in effect[[1] (finance.cloud.gov.ie/apps/eDocs/s/F585/Files/F585-007-2019/2026/260121%20PQ%205204-26%20Limited%20scope%20treaties.docx#_ftn1)]. The text of each of Ireland’s double taxation treaties is available [here] (www.revenue.ie/en/tax-professionals/tax-agreements/double-taxation-treaties/tax-treaties-by-country.aspx) on Revenue.ie. with the dates of effect of those treaties available [here (www.revenue.ie/en/tax-professionals/tax-agreements/dates-of-effect/index.aspx)]. In addition to the comprehensive double taxation treaties, Ireland has concluded 26 Tax Information Exchange Agreements (TIEAs). Ireland’s [list of TIEAs (www.revenue.ie/en/tax-professionals/tax-agreements/tiea/index.aspx?page=g)] is published on Revenue.ie.
Ireland has concluded three “Limited Scope Agreements” – with Jersey, Guernsey and the Isle of Man. In contrast to the comprehensive double taxation treaties, these Agreements are limited in scope and primarily prevent the double taxation of certain sources of income of individuals. Ireland’s three [Limited Scope Agreements] (www.revenue.ie/en/tax-professionals/tax-agreements/tiea/index.aspx?page=g) are published on Revenue.ie, alongside the TIEAs referred to above.
For ease of reference, Ireland’s full suite of comprehensive Double Taxation Agreements (DTAs), Limited Scope Agreements and Tax Information Exchange Agreements (TIEAs) is set out hereunder in tabular form.
[[1]] (www.finance.cloud.gov.ie/apps/eDocs/s/F585/Files/F585-007-2019/2026/260121%20PQ%205204-26%20Limited%20scope%20treaties.docx#_ftnref1) Treaties with Ghana, Kenya and Liechtenstein have yet to be ratified.
(i) Comprehensive DTAs – Ireland has signed 78 comprehensive DTAs – 75 have been ratified by Ireland – DTAs with Liechtenstein, Ghana and Kenya have yet to be ratified
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Albania |
Finland |
Lithuania |
Saudi Arabia |
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Armenia |
France |
Luxembourg |
Serbia |
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Australia |
Georgia |
Macedonia |
Singapore |
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Austria |
Germany |
Malaysia |
Slovak Republic |
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Bahrain |
Ghana |
Malta |
Slovenia |
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Belarus |
Greece |
Mexico |
South Africa |
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Belgium |
Hong Kong |
Moldova |
Spain |
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Bosnia & Herzegovina |
Hungary |
Montenegro |
Sweden |
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Botswana |
Iceland |
Morocco |
Switzerland |
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Bulgaria |
India |
Netherlands |
Thailand |
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Canada |
Israel |
New Zealand |
Turkey |
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Chile |
Italy |
Norway |
Ukraine |
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China |
Japan |
Oman |
United Arab Emirates |
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Croatia |
Kazakhstan |
Pakistan |
United Kingdom |
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Cyprus |
Kenya |
Panama |
United States |
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Czech Republic |
Korea |
Poland |
Uzbekistan |
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Denmark |
Kosovo |
Portugal |
Vietnam |
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Egypt |
Kuwait |
Qatar |
Zambia |
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Estonia |
Latvia |
Romania |
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Ethiopia |
Liechtenstein |
Russia |
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(ii)Limited Scope Agreements – Ireland has signed three Limited Scope Agreements – all have been ratified by Ireland
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Guernsey |
Isle of Man |
Jersey |
(i)TIEAs – Ireland has signed 26 TIEAs – all have been ratified by Ireland
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Anguilla |
Cayman Islands |
Jersey |
St Christopher and Nevis |
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Antigua & Barbuda |
Cook Islands |
Liechtenstein |
St Lucia |
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Argentina |
Dominica |
Macao |
St Vincent & The Grenadines |
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Bahamas |
Gibraltar |
Montserrat |
Turks & Caicos Islands |
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Belize |
Grenada |
Marshall Islands |
Vanuatu |
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Bermuda |
Guernsey |
Samoa |
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British Virgin Islands |
Isle of Man |
San Marino |
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