What is the dividend withholding rate between Ireland and South Korea?

Under the Ireland-South Korea tax treaty, the withholding rate on dividends is 15% for portfolio investors (general rate). A reduced rate of 5% applies when the beneficial owner is a company holding a qualifying ownership stake (typically 10% or more of voting stock). Note that the reduced rate requires the recipient to file the appropriate treaty benefit claim form before payment. This 15% rate compares to a median of 15% across Ireland's 33 active treaty partners, and 15% across South Korea's 48 active partners.