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What is the interest withholding rate between Hong Kong and Ireland?

The Hong Kong-Ireland tax treaty reduces the withholding rate on interest payments to 0%. This means interest paid between residents of these two countries is exempt from withholding tax at source. This is particularly beneficial for cross-border debt financing and bank deposits. The 0% rate still requires proper documentation — it does not apply automatically. Interest is fully exempt — Hong Kong has 16 such treaties in its network.

Network Comparison

Hong Kong

Rank 8 of 23 active treaties (lowest rate = #1)

Lower rates with: Finland (0%), France (0%), United Kingdom (0%)

Higher rates with: India (0%), Italy (0%), Luxembourg (0%)

Ireland

Rank 10 of 33 active treaties (lowest rate = #1)

Lower rates with: Finland (0%), France (0%), United Kingdom (0%)

Higher rates with: Hungary (0%), South Korea (0%), Luxembourg (0%)

Sources

Data last reviewed: 2026-04-07

Important: Treaty rates require proper claim forms (e.g., IRS Form W-8BEN for U.S. treaties, HMRC DT-Individual for U.K. treaties, CRA Form NR301 for Canadian treaties) filed before payment. Limitation on Benefits (LOB) provisions may restrict eligibility. A 0% withholding rate does not mean no tax — the residence country may still tax the income. This is not tax advice.

Related Questions: Hong Kong - Ireland