In short
Non-EU founders who want to live in Ireland and build a start-up usually apply for the Start-up Entrepreneur Programme (STEP). You need €50,000 of funding and a high-potential business — able to create 10 jobs and €1 million in sales within 3–4 years. An independent committee reviews applications; the fee is €350, and permission is for 2 years, then 3 more. The alternative is a Critical Skills permit through a job (€40,904 or €68,911 a year from March 2026). An Irish LTD costs €50 to register online and needs an EEA-resident director or a €25,000 bond. Trading profits are taxed at 12.5%, the R&D tax credit is 35% from 2026, and new companies can get start-up relief for 5 years. The Immigrant Investor Programme closed in 2023.
Ireland startup: key facts
Last verified 28 September 2026| Start-up Entrepreneur Programme (STEP) | €50,000 of funding for a high-potential start-up (10 jobs and €1 million in sales within 3–4 years); €350 fee; 2 years, then 3 more# Source: Immigration Service Delivery: Start-up Entrepreneur Programme (STEP) · Immigration Service Delivery: STEP guidelines (PDF) |
|---|---|
| Critical Skills Employment Permit | €40,904 a year for jobs on the Critical Skills Occupations List, €68,911 for most other jobs, €36,848 for recent Irish graduates (from 1 March 2026); fee €1,000# Source: Department of Enterprise (DETE): Critical Skills Employment Permit |
| Investor visa | The Immigrant Investor Programme closed to new applications on 15 February 2023# Source: gov.ie: closure of the Immigrant Investor Programme (Feb 2023) |
| 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 |
| 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 |
| 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) |
| 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 |
| Enterprise Ireland funding | For high-potential start-ups: Pre-Seed Start Fund up to €100,000; feasibility grant €30,000; Innovative HPSU Fund up to €800,000# Source: Enterprise Ireland: start-up supports |
| 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
STEP and Irish company rules are the same for all non-EU founders, so Canadians, Australians and New Zealanders follow this page exactly. Points that differ:
- Canada
- Australia
- New Zealand
- United Kingdom
- Japan
- South Korea
- + other visa-free countries
| British founders | British citizens can live and work in Ireland without STEP, under the Common Travel Area. |
|---|---|
| Tax at home | The US taxes its citizens wherever they live; most other countries tax by residence, with their own rules for owning a foreign company. Check with a tax advisor in your country. |
| 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 |
Overview
Launching Your Startup in Ireland
Ireland gives US founders English-language law and business, access to the EU single market and a tax system built for trading companies. For non-EU founders who want to move here, the Start-up Entrepreneur Programme (STEP) is the main route — it is aimed at innovative, high-potential start-ups, not small local businesses.
US citizens can visit Ireland visa-free, usually for up to 90 days, but cannot work there without a permission.
Ireland's STEP is selective — it wants scalable, export-focused start-ups with real funding. If your business fits, you get an English-speaking EU base with strong R&D incentives.
Our Services
Your Partner for an Irish Launch
Founder route strategy
STEP, a Critical Skills permit through a job, or citizenship by descent — which fits you.
STEP application
Business plan, proof of €50,000 funding and the high-potential start-up case.
Company formation (LTD)
CRO registration, the EEA-director solution, director identity numbers and tax registration.
Funding and incentives
Enterprise Ireland, the R&D tax credit, start-up relief and investor schemes.
Settling in
Immigration registration, PPS number, banking and housing — LocalVouch lists services other expats recommend.
Residency Pathways
Navigating Founder Visas & Residency
Start-up Entrepreneur Programme (STEP)
€50,000 of funding for the first founder (€30,000 for each additional founder, per the guidelines) and a business able to create 10 jobs and €1 million in sales within 3–4 years. An independent committee reviews applications; there is no appeal. Fee €350. Permission for 2 years, then 3 more; family can join.
Critical Skills Employment Permit
Some founders join an Irish company first. €40,904 a year for listed occupations or €68,911 for most others (from March 2026), and Stamp 4 after 21 months — after which you can work for yourself.
Immigrant Investor Programme (IIP)
Closed to new applications on 15 February 2023. There is no investor visa in Ireland now.
Costs & Business Landscape
Business & Living Costs in Ireland
Company formation
Registering an Irish LTD costs €50 online with the CRO, with no minimum capital. 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.
Tax and incentives
Trading profits are taxed at 12.5%. The R&D tax credit is 35% of qualifying spending for periods from 1 January 2026, and the Knowledge Development Box taxes qualifying patent and software profits at 10%. New companies can get start-up relief — up to €40,000 of corporate tax a year for 5 years, linked to employer PRSI. Investors can get income-tax relief under the Employment Investment Incentive (up to €500,000 a year), and employees can receive share options under KEEP.
Funding and living costs
Enterprise Ireland backs high-potential start-ups through its Pre-Seed Start Fund (up to €100,000), a €30,000 feasibility grant and the Innovative HPSU Fund (up to €800,000). Living costs are high — a single person in Dublin spends about €3,000–3,300 a month including rent.
US tax
Ireland's 12.5% is below the 18.9% US high-tax threshold for the NCTI rules (formerly GILTI), so US owners can owe US tax on profits the company keeps. Plan the structure with a US international tax adviser.
Where to Base
Ireland's Top Startup Hubs
Dublin
Most investors, accelerators and talent, and the European headquarters of Google, Meta and Microsoft. Strong in fintech, SaaS and enterprise software.
Cork
Ireland's second city — Apple's European headquarters, pharma and life sciences around the harbour, and lower costs than Dublin.
Galway
A medtech cluster with Medtronic and Boston Scientific, and close links with the University of Galway.
Limerick
A university city with growing advanced manufacturing and the most affordable rents of the larger cities.
Step by Step
Essential Steps for American Founders
Check your fit for STEP
The programme looks for innovative, export-focused start-ups that could reach 10 jobs and €1 million in sales within 3–4 years.
Line up €50,000 of funding
Personal funds, angel or venture investment, or Enterprise Ireland funding. Have clear evidence of where the money comes from.
Apply for STEP
Submit the business plan and documents with the €350 fee. The evaluation committee reviews applications and recommends a decision.
Register your LTD
File Form A1 online with the CRO (€50), solve the EEA-director rule and get director identity numbers.
Move and register
Register with immigration (IRP card €300), get a PPS number and register the company for tax with Revenue.
Tap into Irish support
Talk to Enterprise Ireland and your Local Enterprise Office, and claim the R&D credit and start-up relief where you qualify.
Why Ireland
Why Ireland Is a Strategic Launchpad for US Founders
US gateway to the EU
Same language, a common-law system and a business culture used to American companies.
12.5% on trading profits
A low headline rate, plus a 35% R&D credit and start-up relief for new companies.
Talent from multinationals
Engineers, sales and operations staff trained at the large US tech and pharma employers.
Active state support
Enterprise Ireland for Irish-based start-ups and IDA Ireland for foreign investment.
FAQ
Frequently asked questions
What is Ireland's STEP?
The Start-up Entrepreneur Programme — a residence route for non-EU founders of high-potential start-ups with €50,000 of funding. Permission is for 2 years, then 3 more.
How much money do I need for STEP?
€50,000 for the first founder; the guidelines allow €30,000 for each additional founder. The fee is €350.
Does Ireland have an investor visa?
No. The Immigrant Investor Programme closed to new applications on 15 February 2023.
What is Ireland's R&D tax credit?
35% of qualifying R&D spending for accounting periods starting from 1 January 2026 (30% in 2024–25). It can be paid out in instalments even if the company has no tax to pay.
Does an Irish company need an EEA-resident director?
Yes, at least one — unless the company has a €25,000 Section 137 bond or a Revenue certificate of a real and continuous economic link to Ireland.
Ireland
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