Dividend Withholding Tax Return Ireland

We help Irish companies calculate and file Dividend Withholding Tax (DWT) returns, check applicable exemptions and meet their Revenue filing and payment obligations.

RICHARD OSHEA CONSULTANCY

Get Your DWT Return Right

If your company pays dividends or other relevant distributions, you may need to deduct Dividend Withholding Tax and pay it to Revenue.

The standard DWT rate is currently 25%. However, exemptions and exclusions can apply in certain circumstances.

We help you calculate the correct amount, check whether an exemption applies and file your DWT return through Revenue’s Online Service (ROS).

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UNDERSTANDING DWT

What Is Dividend Withholding Tax?

Dividend Withholding Tax is tax deducted by an Irish resident company when it makes a relevant distribution to a shareholder or other recipient.

For example, DWT can apply to cash and non-cash dividends and certain other distributions.

The company deducts the DWT before paying the remaining amount to the recipient. It then pays the tax to Revenue and files the required return through ROS.

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What's Included

Dividend Withholding Tax Support

We make the DWT process straightforward and help you meet your obligations.

DWT Calculation

First, we calculate the DWT due on your relevant distribution.

Payment to Revenue

We help make sure the DWT payment reaches Revenue by the required deadline.

Exemption Review

We check whether the shareholder or distribution may qualify for a DWT exemption or exclusion.

Shareholder Statements

We can help ensure recipients receive the required information about the dividend and any DWT deducted.

DWT Return Filing

Next, we prepare and file the required DWT return through ROS.

Revenue Support

Finally, if Revenue raises a query about your DWT return, we can help you understand and respond to it.
CONTACT US

Keep Your DWT Compliance Up to Date

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WHY IT MATTERS

Why Get Professional DWT Support?

We help you calculate the correct amount of DWT before you pay the dividend.

Some distributions may qualify for an exemption or exclusion. We help you check whether the relevant conditions apply.

The DWT return and payment are generally due by the 14th day of the month following the month in which the distribution was paid.

We help ensure the company has the information needed to support the DWT return and provide the required statement to the recipient.

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WHO WE HELP

Who is this service for

Whether your company pays dividends regularly or makes an occasional distribution, our DWT service helps you meet your Revenue obligations and manage the filing process correctly.

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Irish Limited Companies

If your company pays dividends to shareholders, we can help you understand and meet your DWT obligations.

Companies With Non-Resident Shareholders

If your company pays dividends to shareholders outside Ireland, we can help you review the relevant DWT requirements and exemptions.

Companies Paying Dividends

If you are planning a dividend payment, we can calculate the DWT and check whether an exemption may apply.

Companies Making Regular Distributions

If your company makes regular dividend payments, we can help manage the recurring DWT calculations, returns and payments.
YOUR PROACTIVE ACCOUNTANT

Meet Richard OShea

Richard OShea is a Chartered Accountant and Chartered Tax Adviser based in Cork, working with SMEs, construction businesses, and owner-managed companies across Ireland.

Dividend Withholding Tax involves specific calculation, exemption and filing requirements. Richard works proactively with clients to ensure DWT is calculated correctly and the required returns and payments are handled on time.

Whether you’re making your first dividend payment or dealing with regular distributions, you’ll receive practical advice and responsive support throughout the process.

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Richard OShea – Chartered Accountant in Cork
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NEED TO KNOW

Frequently asked questions

Clear answers to common questions from business owners considering this service.

Dividend Withholding Tax (DWT) is tax that an Irish resident company generally deducts when it makes a relevant distribution.

The current DWT rate is 25%, subject to applicable exemptions and exclusions.

 

The company making the relevant distribution is generally responsible for deducting DWT and paying it to Revenue.

The company must also file the required DWT return through ROS.

The return and payment are generally due by the 14th day of the month following the month in which the dividend or other relevant distribution was paid.

For example, if a company pays a dividend on 10 June, the DWT deadline is 14 July.

 

Yes. Revenue states that a company must file a DWT return within the required timeframe even when no DWT was deducted from the distribution.

The standard DWT rate is currently 25% for the year in which the distribution is made.

Yes. Certain shareholders and distributions can qualify for DWT exemptions or exclusions, subject to the relevant conditions.

For example, certain distributions between Irish resident companies can qualify for an exemption where the required conditions are met.

DWT can apply to dividends paid to non-resident shareholders. However, certain non-residents may qualify for an exemption if the required conditions and documentation are in place.

GET STARTED

Need Help With Your DWT Return?

Book a free 15-minute discovery call. If your company is paying a dividend or making another relevant distribution, we can help you calculate the DWT and deal with the Revenue filing requirements.

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