I
Ireland

Ireland

Company Formation in Ireland

Ireland

Formation Time
3–5 business days
Min. Capital
€1 (no minimum)
Corporate Tax
12.5% trading / 25% passive
Foreign Ownership
100%

Overview

Ireland is the undisputed European corporate headquarters of choice for the world's most influential technology, life sciences, and financial services enterprises. Home to the European headquarters of Apple, Google, Meta, Pfizer, Stripe, and LinkedIn, Ireland delivers a world-class 12.5% corporate tax rate on active trading income, an English-speaking common law jurisdiction within the EU single market and Eurozone, and a highly educated engineering workforce. Ireland's Knowledge Development Box (KDB) delivers an effective 6.25% tax rate on qualifying intellectual property, backed by an extensive treaty network of 76 double taxation agreements.

12.5% trading tax rate
Home to Apple, Google, Meta
English-speaking EU member
6.25% Knowledge Development Box
76 tax treaties

Why Choose Ireland

1

12.5% corporate tax rate on active trading and operational income

2

European headquarters hub for 16 of the top 20 global tech corporations

3

Only native English-speaking common law jurisdiction in the European Union

4

Unrestricted access to the 450-million-consumer European Union single market and Eurozone

5

Knowledge Development Box (KDB) — effective 6.25% corporate tax on qualifying IP profits

6

Generous 30% refundable R&D tax credit on qualifying research and development expenditure

7

Over 76 bilateral double taxation treaties worldwide

Business Entity Types

EntityOwnershipDirectorsCapitalTaxBest For
Private Company Limited by Shares (LTD)100%1 director (if separate secretary appointed; at least one EEA resident)€112.5% on active trading profits; 25% on passive investment incomeTechnology companies, SaaS platforms, pharmaceutical research, digital consulting
Designated Activity Company (DAC)100%2 directors€112.5% trading / 25% passiveJoint ventures, debt-listing vehicles, asset financing, regulated financial entities
Branch of Foreign Company100%1 resident agentNone12.5% on Irish-attributable branch profitsMultinational companies establishing an Irish operating hub without separate local equity

Step-by-Step Formation Process

1

Name Availability & Section 137 Bond Arrangement

1–2 days

Verify name availability with Companies Registration Office (CRO) and arrange EEA bond if needed.

2

Constitution Preparation & Digital Signature

1 day

Prepare Form A1 and company constitution for electronic signature.

3

CRO Electronic Incorporation

3–5 days

File via CORE (Companies Online Registration Environment) with CRO.

4

Revenue Tax Registration (TR2)

1–2 weeks

Register with Revenue Commissioners for Corporation Tax (Form TR2), VAT, and employer taxes.

5

Bank Account Opening

2–4 weeks

Open corporate multi-currency bank account with Irish commercial bank or European EMI.

Costs & Fees

Government / License FeeEUR 100+
Our Service FeeUSD 2,500 – 4,200
Annual RenewalUSD 1,800+

Fees are indicative and may vary based on business activity, entity type, and additional approvals required. Contact us for a precise custom quote.

Get Custom Quote

Banking

Irish companies enjoy premier institutional credibility. Traditional clearing banks (AIB, Bank of Ireland) offer full-service commercial banking, while modern EMIs (Revolut Business, Fire, Wise) provide rapid digital account opening for tech startups and overseas founders.

Account Opening Time
1–2 weeks (Digital / EMI); 3–6 weeks (AIB / BOI)
Multi-Currency
Yes — multiple currencies supported

Recommended Banks

Allied Irish Banks (AIB)Bank of Ireland (BOI)Revolut BusinessFire.comWise Business

Tax Overview

Corporate Tax
12.5% on active trading profits; 25% on passive investment income; effective 6.25% under Knowledge Development Box (KDB)
Personal Income Tax
20% standard rate up to threshold; 40% higher rate
VAT / Sales Tax
23% standard rate (reduced rates of 13.5% and 9% for services and tourism)
Capital Gains Tax
33% standard capital gains tax (Participation Exemption provides 0% on qualifying subsidiary disposals)
Withholding Tax
25% standard withholding tax on dividends (broad exemptions under EU Parent-Subsidiary Directive and tax treaties)
Double Tax Treaties
76 countries

30% refundable R&D tax credit available on qualifying R&D spend. Startups may qualify for Section 486C corporation tax relief for their first 3 years of trading.

Visa & Residency

Start-up Entrepreneur Programme (STEP)

2 years, renewable for 3 years

For innovative business founders with €50,000 in funding creating Irish employment

Critical Skills Employment Permit

2 years leading to Stamp 4 permanent residency

For qualified software engineers, data scientists, and senior management

Family visa: AvailableProcessing: 4–10 weeks

Frequently Asked Questions

Why do global tech giants choose Ireland for their European headquarters?
Ireland offers a unique combination of advantages: a stable 12.5% corporate tax rate on active trading income, native English language, an English Common Law legal framework, full European Union single market and Eurozone access, a highly educated engineering talent pool, and a pro-business regulatory environment trusted by 16 of the top 20 global tech corporations.
What is the EEA resident director requirement in Ireland?
Under Section 137 of the Irish Companies Act 2014, an Irish company must have at least one director who is a tax resident in the European Economic Area (EEA). If none of the company directors reside in the EEA, the company can satisfy this legal requirement by purchasing a Section 137 Non-EEA Director Bond (a two-year insurance bond valued at €25,000, costing approximately €1,500–€1,800), which Incorp International arranges.
How does Ireland's Knowledge Development Box (KDB) work?
The Knowledge Development Box (KDB) is an OECD-compliant IP incentive that provides an effective 6.25% corporate tax rate on profits arising from qualifying patented inventions and copyrighted software developed from qualifying R&D activities carried out in Ireland.
What is the difference between Ireland's 12.5% and 25% corporate tax rates?
The 12.5% rate applies to active trading income—revenue earned from carrying out regular operational commercial activities like SaaS sales, consulting, manufacturing, and technical services. The 25% rate applies to passive non-trading income, such as interest, foreign dividends, royalties not qualifying for KDB, and rental income.
Can a foreign entrepreneur open an Irish bank account remotely?
Yes. While traditional Irish banks (AIB, Bank of Ireland) often require extensive local compliance reviews and in-person director meetings, modern digital business banking providers like Revolut Business and Fire.com provide Irish IBAN accounts 100% remotely within 1 to 2 weeks.
What are the annual compliance obligations for an Irish LTD?
An Irish LTD must file an Annual Return (Form B1) with the CRO each year, submit its financial accounts, file a Corporation Tax Return (Form CT1) with the Revenue Commissioners within 9 months of the financial year-end, and keep its Central Register of Beneficial Ownership (RBO) filing up to date.