Stamp Duty Tax on Gains Tax on dividends Foreign Estate Tax Offset Losses Notes Irish Shares 1.0% 33% FIT n y UK Shares 0.5% 33% FIT ? y US Shares 33% FIT y y ETF - UCTIS 41% FIT/ACC n n Accumulating ETFs avoid dividend Tax Mutual Funds 1% levy 41% ACC n y-within fund Investment Trusts 33% FIT y y OEIC/ Unit Trusts 41% FIT ? n
FIT = Full Income Tax including PRSI & USC
ACC = Accumulating, i.e. reinvested at 0% Tax
The 1% Levy on Mutual/UL Funds can easily be offset so cost is zero.