Royalty Distribution Schedule

IMRO is one of the most efficient performing rights organisations in the world in terms of the frequency of distributions it makes to its members and affiliated societies worldwide.  IMRO does not apply any additional administration charges on overseas public performance royalty earnings. Most other performing right organisations apply additional administration charges on overseas public performance royalties before passing royalties on to their members. These additional fees typically range from 2% – 8% across the PRO network.

IMRO Distribution Schedule

IMRO Tours & Residencies Scheme Submission Deadlines

Overseas Payments Dates

IMRO receives royalties from 80+ affiliated societies worldwide.  International royalties are distributed as part of our monthly distribution schedule.  See below for examples of IMRO distribution dates for royalties received from a small sample of our international partners.

Consolidated Certificates of Foreign Royalty Income/Tax Credit

Certification by IMRO (Irish Music Rights Organisation) of tax deducted on foreign royalties

The Irish Music Rights Organisation (IMRO) collects royalties for performances in Ireland and distributes these (less a deduction for costs) to both its members and the international overseas societies that are affiliated to it.

In the same way, the international overseas societies affiliated to IMRO collect royalties for performances overseas and send these to IMRO for distribution to IMRO members. When withholding tax is deducted from foreign royalties paid to IMRO, members bear the withholding tax directly through a deduction from their royalty payments.

Revenue has agreed to accept a tax certificate issued by IMRO as proof of foreign tax deducted.

This certificate will show:
Name of member
Address of member
Tax reference number of member
Country of origin of royalty
Total copyright income earned
Withholding tax rate
Amount of tax withheld
Period to which certificate relates

When a customer claims a credit for an amount of foreign tax withheld, the certificate issued by IMRO should be accepted as proof of tax withheld and no further supporting documentation should be requested in support of the claim. IMRO will retain the supporting documentation, to back up the information contained in the consolidated certificate of foreign copyright income/tax credit, for the normal period required by Revenue i.e. 6 years. Amounts shown on the consolidated certificate will be in Euro.

Revenue Operational Manual 35.01.06

Unmatched Performances & Unmatched Commercials Databases

In accordance with European Union (Collective Rights Management) (Directive 2014/26/EU) Regulations 2016 IMRO makes its Unmatched Performances and Unmatched Commercials databases available for public review.  If you have a query in relation any works featured in these databases please contact ei.ormi@snoitubirtsid