Deposit Interest Retention Tax (DIRT) is an Irish tax that may apply to interest earned on savings and deposit accounts by individuals. The bank or financial institution usually deducts DIRT before paying the interest into your account, so the amount you receive is your net interest. The applicable rate, exemptions and refund rules can change, and some people may qualify for different treatment depending on their circumstances. Check the latest information with Revenue or Citizens Information, and ask your provider how DIRT is applied to your account.