Europe · Company formation
Company formation in Ireland
An EU operating company with single-market access and a wide treaty network, at a 12.5% trading rate.
At a glance
- Entity
- Private company limited by shares (LTD)
- Corporate tax
- 12.5% on trading income; 25% on passive/non-trading income; 15% effective top-up for groups above EUR 750m turnover under Pillar Two (QDTT), as of 2026
- Incorporation time
- ~3–5 working days via the Fé Phráinn online scheme; up to ~10 working days under the ordinary online route
- Minimum capital
- None (no statutory minimum; companies typically issue 100 ordinary shares of EUR 1)
- Resident director
- At least one EEA-resident director, or a Section 137 bond (EUR 25,000, two-year term). Post-Brexit, UK residents no longer qualify
- Audit
- Small-company audit exemption available (meet two of three: turnover ≤ EUR 12m, balance sheet ≤ EUR 6m, ≤ 50 employees); conditional on timely annual-return filing
- Remote set-up
- Yes, fully remote; no residency required to incorporate, with forms signed electronically or under power of attorney
- Government fee
- EUR 50 (CRO Form A1, filed online via CORE); optional name reservation EUR 25, deducted from the fee if used (as of 2026)
- Best for
- An EU operating company with single-market access and a wide treaty network, at a 12.5% trading rate.
The process
- Check name availability and prepare the company constitution (optional EUR 25 name reservation, valid 28 days)
- Appoint at least one director, a company secretary and a shareholder; secure an EEA-resident director or arrange a Section 137 bond
- Provide a registered office and a business address within the State
- File Form A1 online via CORE with the constitution; the CRO issues the Certificate of Incorporation
- Register for corporation tax, and VAT/PAYE if applicable, with Revenue through ROS
- Open a corporate bank account
What can go wrong
- A board with no EEA-resident director must lodge a Section 137 bond (EUR 25,000, two-year term) before incorporation; the bond is renewable and adds recurring cost.
- The headline 12.5% applies only to trading income; passive income such as rent, interest and foreign dividends is taxed at 25%.
- Groups with consolidated turnover above EUR 750m face a 15% effective rate under Pillar Two (Ireland's QDTT); most SMEs fall outside scope.
- The small-company audit exemption is forfeited if the annual return is filed late more than once in a five-year period; opening a bank account for a non-resident-owned company can be slow and substance-driven.
Popular relocation routes
A move is never only a company. These are the residency and citizenship routes families pair with it.
Form a company in Ireland?
One named person on the file, an honest read on tax and substance, and a fixed quote before you commit.