In short
Most foreign founders use a private company limited by shares (LTD) with no minimum capital — often a single €1 share. You file Form A1 online with the Companies Registration Office for €50; the fast-track scheme aims for about 5 working days. At least one director must live in the EEA, unless the company buys a €25,000 bond (about €1,600–2,000 for 2 years) or gets a Revenue certificate of a real economic link to Ireland. A sole director needs a separate company secretary, and directors without a PPS number need a CRO identity number (Form VIF). Corporate tax is 12.5% on trading income and 25% on passive income; VAT is 23%, with registration above €42,500 (services) or €85,000 (goods). The R&D tax credit is 35% from 2026. A company does not give you the right to live in Ireland.
Irish company: key facts
Last verified 28 September 2026| Usual company type | Private company limited by shares (LTD): no minimum capital (often €1); 1 director plus a separate company secretary# Source: CRO: company officers · CRO: company types and external companies |
|---|---|
| Registration | Form A1 online with the Companies Registration Office (CORE): €50; about 5 working days on the fast-track scheme, about 10 otherwise# Source: Companies Registration Office (CRO): company fees · CRO: company registration methods |
| EEA-resident director | At least one director living in the EEA — or a €25,000 bond (about €1,600–2,000 for 2 years) or a Revenue certificate of a real economic link to Ireland# Source: CRO Leaflet 36: requirements for directors · Computershare: non-resident director bond in Ireland |
| Director identity | Directors without a PPS number need a CRO identity number (Form VIF), witnessed in person since 30 April 2026# Source: CRO: VIF form update, 30 April 2026 |
| Beneficial owners | Filed with the Register of Beneficial Ownership within 5 months of incorporation# Source: CRO: beneficial ownership register |
| Tax registration | After incorporation: Form TR2 (or online through a tax agent) for corporate tax, VAT and employer PAYE# Source: Revenue: how to register for tax as a new company |
| Corporate tax | 12.5% on trading income, 25% on passive income; 15% minimum for groups with revenue of €750 million or more# Source: PwC Tax Summaries: Ireland — corporate income tax · Department of Finance: Ireland's effective 15% rate for in-scope groups |
| VAT | 23% (13.5%, 9%, 4.8% reduced); registration above €42,500 a year for services or €85,000 for goods# Source: Revenue: VAT registration thresholds · Revenue: current VAT rates |
| R&D tax credit | 35% of qualifying spending for accounting periods starting from 1 January 2026 (30% in 2024–25)# Source: Revenue eBrief 085/26: R&D tax credit (Finance Act 2025) |
| Knowledge Development Box | 10% on qualifying patent and software profits (periods starting before 1 January 2027 unless extended)# Source: Revenue: Knowledge Development Box |
| Start-up relief | Up to €40,000 of corporate tax a year relieved for the first 5 years of a new trade, limited by employer PRSI paid# Source: Revenue: tax relief for new start-up companies |
| Annual return | Due 56 days after the annual return date; €20 online; late filing €100 + €3 a day (max €1,200) and loss of the audit exemption# Source: CRO: missed annual return deadlines · Companies Registration Office (CRO): company fees |
| Audit exemption | Small companies: 2 of 3 — turnover up to €15 million, balance sheet up to €7.5 million, up to 50 staff# Source: Chartered Accountants Ireland: company law size thresholds |
| US tax treaty | Signed 1997, in effect since 1998; US citizens still file US returns and use the foreign tax credit or exclusion# Source: Revenue: dates of effect of Ireland's tax treaties |
| US anti-deferral tax | GILTI renamed NCTI from 2026; Ireland's 12.5% is below the 18.9% high-tax threshold, so US owners can owe US tax on undistributed profits# Source: RSM US: international tax reform under the One Big Beautiful Bill Act |
Not American?
Canadians, Australians, Brits and other non-EU citizens: the same rules apply
Irish company law is the same for every foreign founder, so Canadians, Australians, New Zealanders and Brits register an Irish company exactly as described here. Only a few points differ:
- Canada
- Australia
- New Zealand
- United Kingdom
- Japan
- South Korea
- + other visa-free countries
| EEA-resident director | The rule depends on where directors live, not their nationality. A British director living in the UK is not EEA-resident. |
|---|---|
| Living in Ireland | A company does not give you residence. Non-EU founders need STEP, an employment permit or Stamp 4; British citizens can live and work in Ireland freely. |
| Home-country tax | US citizens are taxed on worldwide income and have extra filings (Form 5471, FBAR, NCTI). Other nationals usually aren't taxed this way. |
| Documents from abroad | Need an apostille; the US, Canada (since 11 Jan 2024), the UK, Australia and NZ issue them.Source: HCCH: Apostille Convention status table |
At a Glance
Irish Company Formation in Numbers
Why Ireland
Why Americans Register Companies in Ireland
Ireland's company law, courts and professional services all work in English, and its common-law system will feel familiar to Americans. The standard corporate tax rate on trading income is 12.5% — 15% applies only to groups with revenue of €750 million or more. Dublin has a deep pool of accountants and corporate service providers used to US owners.
The trade-offs: at least one director must live in the EEA (or you need a bond), every director must pass a CRO identity check, and the 12.5% rate is below the US high-tax threshold, so US owners can pay US tax on profits the company keeps.
Business Structures
Which Entity Type Is Right for You?
Private Company Limited by Shares
LTD — Companies Act 2014
The usual choice for founders and foreign investors. One director is enough, but a sole director needs a separate company secretary. The name ends in "Limited" or "Ltd".
- Min. capital
- None (often €1)
- Directors
- 1+ (EEA rule applies)
- Liability
- Limited to shares
Designated Activity Company
DAC
Like an LTD, but with a stated objects clause limiting what it can do — used for some regulated businesses and special-purpose vehicles.
- Min. capital
- None
- Directors
- 2+
Public Limited Company
PLC
For companies offering shares to the public or listing on an exchange.
- Min. capital
- €25,000 (a quarter paid up)
- Directors
- 2+
Branch of a Foreign Company
External company (Part 21)
A US company can register an Irish branch with the CRO (Form F12) within 30 days of setting it up. The parent remains liable.
- Legal status
- Part of the parent
Sole Trader
Registered with Revenue
Register for income tax with Revenue, and register a business name with the CRO (€20 online) if you trade under another name. You need a permission that lets you work for yourself, such as Stamp 4.
- Liability
- Unlimited
Tax Environment
Ireland's 12.5% Corporate Tax and the US–Ireland Treaty
Irish-resident companies pay 12.5% on trading income and 25% on passive income such as interest and rents. Groups with revenue of €750 million or more pay at least 15% under the EU minimum tax rules. New companies can get start-up relief — up to €40,000 of corporate tax a year for the first 5 years, linked to the employer PRSI they pay.
The income tax treaty was signed in 1997 and has applied since 1998. Its saving clause means US citizens stay fully taxable in the US, so the treaty mainly works through the foreign tax credit. The US–Ireland Social Security agreement (in force since 1993) stops you paying into both systems.
US citizens and Green Card holders are taxed on worldwide income. Owning an Irish company usually means Form 5471, and an FBAR if your foreign accounts exceed $10,000 in total. From tax years starting in 2026, GILTI is renamed net CFC tested income (NCTI). Ireland's 12.5% is below the 18.9% high-tax threshold, so profits of an Irish company owned by US individuals can be taxed in the US each year even if not paid out. Get US international tax advice before you incorporate.
Step-by-Step Process
How to Register a Company in Ireland
Registration is online through the Companies Registration Office (CRO) system, CORE, usually through an accountant or formation agent. Sort out the EEA-director rule and director identity numbers first.
Solve the EEA-resident director rule Before filing
Appoint a director who lives in the EEA, buy a €25,000 Section 137 bond (about €1,600–2,000 for 2 years), or get a Revenue certificate showing a real and continuous economic link to Ireland.
Get identity numbers for directors Directors
Each director gives a PPS number or, if they have none, a CRO identity number applied for on Form VIF. Since 30 April 2026 the form must be signed in front of a witness in person.
Choose the name and officers Name & address
The name must be unique and end in "Limited" or "Ltd" — you can reserve it for €25. Appoint a company secretary (a sole director cannot be the secretary) and an Irish registered office.
File Form A1 online €50
Submit Form A1 with the constitution through CORE and pay €50. The fast-track scheme with a standard constitution aims for about 5 working days; other online filings take about 10.
Register for tax Revenue
Register for corporate tax, VAT and employer PAYE with Revenue on Form TR2, or online through a tax agent.
Register beneficial owners and open a bank account After registration
File your beneficial owners with the RBO within 5 months. Business banks are AIB, Bank of Ireland and PTSB — expect detailed checks on non-resident owners.
Want to run the company from Ireland? A company does not give you residence — see STEP on our startup page or the routes on our Ireland page.
Costs & Fees
What Does It Cost to Register a Company in Ireland?
| Cost item | Notes | Amount |
|---|---|---|
| CRO registration (Form A1) | Online only. | €50 |
| Name reservation | Optional, for 28 days. | €25 |
| Share capital | No minimum for an LTD; often one €1 share. | from €1 |
| Section 137 bond | Only if no director lives in the EEA; covers 2 years (market prices). | about €1,600–2,000 |
| Registered office & secretary service | If you have no Irish office (market estimate). | from about €200/yr |
| Accounting & annual compliance | Financial statements, CT1, annual return; more with payroll (market estimate). | about €1,500–4,000/yr |
Fees from the CRO; service prices are market estimates. Source: CRO: company fees · Computershare: director bond · Open Forest: formation costs
Ongoing Obligations
Post-Registration Requirements
Annual return (Form B1)
Every company files an annual return with the CRO, trading or not — within 56 days after its annual return date, €20 online. Late filing costs €100 plus €3 a day (up to €1,200), and filing late twice in 5 years loses the audit exemption.
Corporate tax return (CT1)
Filed online with Revenue by the 23rd day of the 9th month after the accounting period ends, with the balance of tax due.
Company secretary
Required for every company. A director can act as secretary, except in a single-director company.
Beneficial owners
File individuals who own or control more than 25% with the Register of Beneficial Ownership within 5 months of incorporation, and keep it up to date.
Audit
Small companies can skip the audit if they meet 2 of 3 tests — turnover up to €15 million, balance sheet up to €7.5 million, up to 50 staff — and file on time.
Expert Notes
What Americans Should Know Before Registering in Ireland
Solve the EEA-director rule before you file
A US founder as sole director needs either an EEA-resident co-director, the €25,000 bond or a Revenue certificate of a real economic link. A nominee director brings legal duties for that person, so choose carefully.
The 12.5% rate and US tax
Ireland's rate is below the 18.9% US high-tax threshold, so US individual owners can pay US tax on the profits each year under NCTI. Some owners elect pass-through treatment or own through a US corporation — get US advice.
Plan for the identity check
Since April 2026 the CRO identity form for directors without a PPS number has to be witnessed in person. Allow time for this before your filing date.
VAT thresholds
Register for VAT once turnover is likely to exceed €42,500 a year for services or €85,000 for goods (or earlier by choice). Restaurant food and hairdressing moved to 9% VAT on 1 July 2026.
R&D and IP incentives
The R&D tax credit rose to 35% for periods from 2026, and the Knowledge Development Box gives 10% on qualifying patent and software profits.
A company does not give you residence
To live in Ireland as a founder you need a permission — usually STEP (€50,000 of funding) or an employment permit through your own or another company.
Registering an Irish company is right for you if…
- You want an English-speaking EU company with a 12.5% trading rate.
- You have an EEA-resident director, or will use the bond or a Revenue certificate.
- You have US tax advice on NCTI and Form 5471.
- You will work with an Irish accountant or formation agent.
- You have a separate plan for residence if you will live in Ireland.
We work with Irish accountants and corporate service providers who form companies for non-EEA founders. Directories like LocalVouch can help you find more.
FAQ
Frequently asked questions
What is the corporate tax rate in Ireland?
12.5% on trading income and 25% on passive income. Groups with revenue of €750 million or more pay at least 15%.
What company type do Americans usually use?
A private company limited by shares (LTD) — no minimum capital, one director plus a separate secretary.
How long does it take to register a company in Ireland?
The CRO fast-track scheme aims for about 5 working days with a standard constitution; other online filings take about 10. Allow extra time for director identity numbers.
Does an Irish company need a resident director?
At least one director must live in the EEA, unless the company has a €25,000 Section 137 bond or a Revenue certificate of a real and continuous economic link to Ireland.
When do I need to register for VAT in Ireland?
When turnover is likely to exceed €42,500 a year for services or €85,000 for goods. The standard rate is 23%.
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