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Professional Services Withholding Tax (PSWT)

What is PSWT

  • A 20% withholding tax that applies to payments in respect of professional services.
  • PSWT applies to payments made to both Irish and foreign suppliers.
  • If there is an element of PSWT in the contract / PO then the full contract / PO will be liable to PSWT.
  • PSWT applies in respect of reimbursement of expenses even where separately invoiced.


Examples of Professional Services

  • Solicitors or barristers and other legal services.
  • Architectural, engineering, quantity surveying or surveying and related services.
  • Accountancy, auditing or financing and services of financial, economic, marketing, advertising or other consultancies.
  • Medical, dental, pharmaceutical, optical, aural or veterinary.
  • Geological Services.

More information on Professional Services Withholding Tax is available on the Revenue website


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