How UCITS ETFs are taxed in Ireland

A quick reference for Ireland-resident investors holding UCITS ETFs — dividend and capital-gains tax, the reduced US withholding rate via tax treaties, allowances, and whether accumulating or distributing is more efficient.

Dividend tax

33%

Capital gains tax

33%

US withholding (treaty)

Wealth tax

Tax-free allowance

1,270 EUR

Ireland tax treaty

Yes

Tax notes for Ireland

33% CGT on gains. Deemed disposal rule — ETFs taxed every 8 years even without selling. Exit tax of 41% on ETF gains. €1,270 annual CGT allowance.

Accumulating vs distributing: Distributing often better — 8-year deemed disposal rule makes accumulating complex. Learn more →

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Calculate your exact net income

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Educational information only, not tax advice. Rates change and depend on your circumstances — verify with a qualified adviser.