Corporation Tax Fundamentals
12.2.Identify if dividend withholding tax should apply to a dividend or distribution
Dividend Withholding Tax (DWT) of 25% applies to all dividends and other distributions made by Irish resident ...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.