Dividends received personally are generally taxable, but the treatment depends on your tax residence, the source of the dividend and how you hold the investment. Irish dividends may have withholding tax deducted, while overseas dividends may be subject to foreign withholding; tax already withheld may sometimes be credited under applicable rules. Dividend income can also affect income tax, USC and PRSI, and reporting requirements may apply. The position can differ for pensions, funds, ETFs or company investments, so check current Revenue guidance or speak to a qualified tax adviser.