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Ireland at a glance
Ireland is an EU member state with its own national company forms and registration rules. Compare company types, capital, tax, timing and signing requirements before you choose. The proposed 28th Regime (EU Inc) is a separate option that is not available yet.
Formation costs and filing requirements checked . Other figures retain their earlier review dates.
Company types in Ireland
- LTD (private company limited by shares) The standard vehicle for startups under the Companies Act 2014: limited liability, can be a single person as sole director and shareholder, no objects clause. A sole director needs a separate company secretary.
- DAC (designated activity company) A limited company with a defined objects clause, used for regulated firms, joint ventures or SPVs. Requires at least two directors.
Company formation in Ireland: key facts
- Corporate tax
- 12.5% on trading (active) income, one of the lowest headline rates in the EU. 25% applies to passive income such as rents and investments. Since 2024 a 15% effective minimum (OECD Pillar Two) applies to large groups with global turnover of EUR 750m or more, but the 12.5% rate still applies to typical startups and SMEs.
- VAT rate
- Standard VAT is 23%, with reduced rates of 13.5% and 9%. Mandatory registration thresholds are EUR 42,500 for services and EUR 85,000 for goods; non-established traders generally register from the first taxable supply.
- Dividends & payroll taxes
- Dividend withholding is 25%, though EU and treaty shareholders are widely exempt. Personal income tax tops out at 40% before USC and PRSI, and employer PRSI adds roughly 11% on salaries. Capital gains tax of 33% matters at exit.
- Minimum share capital
- An LTD has shares with a nominal value and capital details specified in its constitution. Record the amount subscribed and paid; share capital funds the company and is separate from the registry fee. A public limited company (PLC), by contrast, needs at least EUR 25,000 of allotted share capital.
- Setup time
- Typically 3 to 5 working days for the Companies Registration Office (CRO) to process an online incorporation. Separate VAT registration with Revenue often takes 20 to 30 working days.
- Remote setup
- Yes, fully remote. Incorporation is filed online via the CRO CORE portal with an electronically signed constitution and Form A1; founders do not need to travel to Ireland.
- Director / residency
- At least one director must be resident in the EEA unless the company has an applicable exemption, such as a Section 137 bond or a Section 140 certificate of a real and continuous link with Irish economic activity. The bond provides EUR 25,000 of cover; this is not its purchase price. Obtain a quote and confirm the requirements before incorporation.
- Banking options
- Compare banks and payment institutions that accept Irish LTD companies with your ownership, director residence and business activity. Confirm required documents, capital-payment arrangements, fees and account protections. Incorporation does not guarantee approval or remove the provider's eligibility checks.
- Our formation service
- from around €100 to €200 (estimated). You get a fixed quote in your free plan before you commit.
An English-speaking, common-law EU and eurozone jurisdiction with a 12.5% trading rate, which is why many US and international groups domicile here. An LTD files an annual return (Form B1) with the CRO. The first return has no financial statements; later returns follow the applicable accounts requirements.
How to register a company in Ireland
Step by step, this is how a Ireland formation actually runs:
- Choose the LTD and check the name. The private company limited by shares (LTD) suits almost all founders; the CRO rejects names too close to existing ones.
- Line up the required roles. Arrange at least one director, a company secretary and a physical registered office in Ireland. A sole director cannot also be the secretary. If there is no EEA-resident director, confirm the applicable bond or exemption and obtain any required service quotes.
- File Form A1 and the constitution online. Incorporation goes through the CRO CORE portal with electronic signatures; the filing fee is EUR 50.
- Receive the certificate and register for tax. The CRO typically issues the certificate in 3 to 5 working days; then register with Revenue for corporation tax, and for VAT and PAYE if relevant.
- Apply for a business account. Confirm that the provider accepts your Irish LTD, director and owner residence, and business activity. Prepare its requested documents and compare payment needs and account protections. Approval is separate from incorporation.
We can help coordinate documents, address requirements and filings with licensed local counsel. The steps and timing depend on your company and circumstances.
What company formation in Ireland costs
Electronic incorporation costs EUR 50 for Form A1. The electronic B1 annual return costs EUR 20, excluding accounts preparation. Obtain separate quotes for professional formation work, any registered-office or secretary service, accounting, tax filings and a Section 137 bond where needed. The bond coverage of EUR 25,000 is not a fee. Confirm VAT, renewal terms and package inclusions.
Plan your Irish company formation
Tell us where you live and what you are building. Our formation service fee is from around €100 to €200 (estimated). We help you compare structures and prepare a quote with the scope, costs and expected timing. Government charges, capital and ongoing services are separate unless included in that quote.
Get your free planWho can form a company in Ireland
Check ownership eligibility separately from director, local-address and licensing requirements. Permission to own shares does not automatically give you permission to live or work in Ireland. The director and residency information above identifies the main formation conditions to review.
Ireland suits startups selling to the US and companies that want an English-speaking, common-law EU base with the 12.5% trading rate. Factor in the secretary requirement and any bond or exemption needed if all directors live outside the EEA; purely local trading elsewhere in the EU may be simpler through that country instead.
After registration: what Ireland expects each year
The first B1 annual return is made up to the date six months after incorporation and must be filed within 56 days of that date, without financial statements. File subsequent returns at least annually and check the accounts requirements. From 16 July 2025, filing late more than once in five years removes audit-exemption entitlement for the following two years. Corporation tax returns and payments have separate Revenue deadlines.
Plan beyond the registration fee
Use these guides alongside the national rules for your company. The cost and filing examples cover Estonia, Ireland and Portugal.
Ireland and the 28th Regime (EU Inc)
EU Inc, the proposed 28th Regime, would add a harmonised company form in EU member states. Registration is not open and no launch date is confirmed. A national company in Ireland is available under existing rules, but a later EU Inc conversion would depend on the adopted law and eligibility. Read how to prepare an EU Inc company, or compare current options in company formation in Europe.
Sources and review scope
Use the linked registries, authorities and specialist references to check the requirements for your company. A review of formation costs and filings does not replace a review of your tax position.
Formation costs and compliance checked on .
Reference links
- revenue.ie/en/companies-and-charities/corporation-tax-for-companies/corporation-tax/basis-of-charge.aspx
- companyformations.ie/blog/setting-up-a-company-in-ireland-your-complete-2025-guide
- cro.ie/publications/fees/company
- cro.ie/information-leaflets/company-incorporation-leaflet-1
- cro.ie/registration/company/company-types
- irishstatutebook.ie/eli/2014/act/38/section/66/enacted/en/html
- cro.ie/post-registration/company-post/annual-return
- cro.ie/annual-return/annual-return-date
- cro.ie/Annual-Return/Financial-Statements-Requirements/Audit-Exemption
- revenue.ie/en/tax-professionals/companies-unit-functions/application-for-statement-under-section-140-of-the-companies-act-2014.aspx
Frequently asked questions
Can a foreigner open a company in Ireland?
At least one director must be resident in the EEA unless the company has an applicable exemption, such as a Section 137 bond or a Section 140 certificate of a real and continuous link with Irish economic activity. The bond provides EUR 25,000 of cover; this is not its purchase price. Obtain a quote and confirm the requirements before incorporation.
How long does company formation in Ireland take?
Typically 3 to 5 working days for the Companies Registration Office (CRO) to process an online incorporation. Separate VAT registration with Revenue often takes 20 to 30 working days.
What corporate tax does a company in Ireland pay?
The headline summary is 12.5% trading, with standard VAT of 23%. Company form, activity, size and where the business operates can change the treatment. Read the detailed tax information and confirm the rules for your case.
Can I form a company in Ireland remotely?
Yes, fully remote. Incorporation is filed online via the CRO CORE portal with an electronically signed constitution and Form A1; founders do not need to travel to Ireland.
What does it cost to form a company in Ireland?
Electronic incorporation costs EUR 50 for Form A1. Our formation service fee is from around €100 to €200 (estimated). Government charges, capital and ongoing services must be budgeted separately unless the written quote includes them.