What is the dividend withholding rate between Ireland and Romania?

Under the Ireland-Romania tax treaty, the withholding rate on dividends is 3% for portfolio investors (general rate). A reduced rate of 3% 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 3% rate compares to a median of 15% across Ireland's 33 active treaty partners, and 15% across Romania's 30 active partners.