🇮🇪12.5% Trading Tax · Only English-Speaking EU Country · No Notary Required · R&D Credit 35% · 70+ Treaties

Register a Company in Ireland
The EU's English-Language Business Hub

Private Company Limited by Shares (LTD) — 12.5% corporate tax on trading income, no civil-law notary, and full EU single market access. The only English-speaking EU member state post-Brexit. EEA director sourced, IPN managed, banking coordinated end-to-end.

12.5%
Corporate Tax Rate on Trading Income
35%
R&D Tax Credit (Finance Act 2025)
70+
Double Tax Treaties
0%
Dividend WHT Under EU Parent-Subsidiary Directive
✓
EEA Director Sourced
Licensed nominee arranged, backed by Director Services Agreement
✓
IPN & VIF Managed
Form VIF prepared and submitted to CRO on your behalf
✓
No Notary Required
Fully digital CRO filing via CORE system — no civil-law notary
✓
Revenue & RBO Registered
Corporation tax, VAT and beneficial ownership filings handled
Get My Free Quote →EEA Director Requirement Explained ↓
Register Your Ireland LTD

Free consultation · response within 4 hours · no obligation

🔒 Free · No commitment · Written quote before any payment

Why Ireland

Why Register a Company
in Ireland?

🇮🇪
The Only English-Speaking EU Member State
Post-Brexit, Ireland is the sole EU country where English is the primary business language — a genuine operational advantage for businesses from the UK, US, India, Singapore and any English-speaking market needing full EU access.
💰
12.5% Corporate Tax on Trading Income
One of the EU's lowest corporation tax rates on active trading income — stable since 2003. Passive income (interest, rent, most foreign dividends) is taxed at 25%, so the structure of your income matters.
💻
No Notary Required — Fully Digital CRO Filing
Unlike Germany, Belgium or the Netherlands, Irish LTD incorporation requires no civil-law notary. The entire filing is submitted electronically to the Companies Registration Office via the CORE system, making Ireland one of the most straightforward EU incorporations available.
🧪
R&D Tax Credit — 35% from 2025
Ireland's R&D tax credit increased to 35% in Finance Act 2025, on qualifying R&D expenditure in addition to the regular 12.5% trading rate. For research-intensive businesses this is a genuinely material incentive.
📚
Knowledge Development Box — 10% Effective Rate
Profits from qualifying intellectual property (patents, copyrighted software developed in Ireland) are taxed at an effective rate of 10% under the KDB — Ireland's OECD-compliant equivalent of the Dutch Innovation Box.
🌍
Full EU Single Market Access
An Irish LTD is a full EU company — EU VAT number, EU financial services passporting, and the ability to trade goods and services freely across all 27 EU member states without customs friction.
💡
Participation Exemption (from 2025)
Since 1 January 2025, Ireland introduced a participation exemption for dividends from qualifying subsidiaries in EU/treaty countries (5%+ holding, 12-month minimum) — aligning Ireland more closely with the Netherlands as a holding jurisdiction.
🏢
Deep Tech Ecosystem
Dublin, Cork and Galway host the European HQs of Apple, Google, Meta, Microsoft and Pfizer, creating a genuine talent pool, supplier network and institutional credibility for tech and pharma businesses.
Who Should Choose Ireland

Which Businesses Benefit Most
From an Irish LTD?

Ireland rewards businesses with genuine trading activity and EU market ambition. The 12.5% rate, R&D credit and KDB are real, but they require real Irish trading income to access. The businesses below see the strongest genuine benefit.

💻
Best Fit
Tech, SaaS & Digital Services
Ireland hosts the European HQs of Apple, Google, Meta and Microsoft — 12.5% trading rate, 35% R&D credit, KDB and a deep tech talent pool make it the most established tech jurisdiction in the EU. For SaaS and digital services targeting EU customers, Irish LTD provides genuine tax efficiency and institutional credibility.
🧬
Best Fit
Pharma, Biotech & Life Sciences
Ireland is the world's second-largest exporter of pharmaceuticals. A pipeline of US pharma multinationals has created a world-class regulatory, talent and supply-chain ecosystem. The KDB and 35% R&D credit are specifically designed for this sector.
🏦
Strong Fit
Fintech & Financial Services
The Central Bank of Ireland provides full EU-compliant financial regulation — an Irish authorisation passports across all 27 EU member states for MiFID, e-money, payment services and fund management. Post-Brexit, Ireland received the largest volume of UK financial services relocations.
🌍
Strong Fit
EU Market Entry for Non-EU Businesses
For US, UK, Indian or Asian businesses needing a genuine EU trading entity with an EU VAT number, EU bank account and English-language government processes, Ireland is the most operationally straightforward EU choice.
💡
Good Fit
IP Holding & Licensing
The Knowledge Development Box (10% effective rate) and Ireland's well-established IP holding framework make Irish LTDs a credible IP holding vehicle, particularly for US multinationals structuring EU IP ownership.
🎬
Good Fit
Creative, Media & Content
Ireland has a genuine creative ecosystem (film, animation, gaming) supported by Section 481 Film Tax Credit and strong connections to UK and US production industries.
⚠️ When Ireland Is NOT the Right Fit
  • ✗Founders who are neither EEA-resident nor willing to pay for a nominee director or Section 137 Bond — the EEA director requirement is a genuine structural cost that doesn't apply in the UK, Netherlands, Estonia or most other comparable jurisdictions.
  • ✗Businesses whose income is primarily passive (interest, rent, foreign dividends) rather than active trading — passive income faces the 25% rate, eliminating the headline 12.5% advantage.
  • ✗Founders wanting the simplest possible EU company with the lowest compliance cost — Estonia's OÜ is faster, fully digital, has 0% on retained profits, and has no EEA director complexity.
  • ✗Businesses with no EU market connection and no need for EU VAT registration or EU regulatory passporting — the Ireland premium (EEA director, company secretary, RBO) is justified by EU access, not by simplicity alone.
The EEA Director Requirement — Explained

EEA Director, Nominee or Section 137 Bond?
Your Options Explained

Ireland's EEA director requirement is the single most practically important thing non-resident founders need to understand before incorporating. It is not the same as a pure resident-director requirement — the EEA is broader than Ireland, covering all 27 EU countries plus Iceland, Liechtenstein and Norway. But it does mean a 100% non-EEA-resident founder (from the UK, US, UAE, India, Singapore, etc.) cannot be the sole director without an additional step.

What this means in practice: If none of your proposed directors lives in an EEA country, you have two options: appoint an EEA-resident nominee director (the most common route), or obtain a Section 137 Bond — a financial guarantee of €25,000 valid for 2 years, costing approximately €1,500–2,000. The bond satisfies the legal requirement but provides no ongoing compliance presence; a nominee director does both. UK residents are not EEA-resident since Brexit and therefore also require one of these solutions.

Your Three Options
1
EEA-Resident Nominee Director — The Recommended Route
CompanyVista sources a licensed EEA-resident nominee director as part of the Irish LTD formation package, backed by a Director Services Agreement that protects your full beneficial control. This is the most common approach for non-EEA founders and provides ongoing compliance support beyond initial incorporation.
2
Section 137 Bond — The Alternative Route
A two-year financial bond of €25,000 coverage, costing approximately €1,500–2,000. This satisfies the legal director-residency requirement without a nominee director — but it must be renewed every two years and provides no compliance oversight. CompanyVista can arrange the bond, but the nominee director route is more cost-effective for most founders over a 3–5 year horizon.
3
EEA Director from Your Own Team
If any co-founder, senior manager or team member is resident in an EEA country (any EU state, Iceland, Liechtenstein or Norway), they can be appointed as director directly — no bond or nominee required. This is the cleanest solution where it applies.
⚠️
Important: All Irish company directors carry real statutory duties under the Companies Act 2014: the duty to act in the company's best interests, maintain proper books of accounts, file annual returns on time, and avoid reckless or fraudulent trading. Where a nominee director is appointed, these duties remain real — which is why CompanyVista works only with properly qualified, licensed nominees rather than informal arrangements.
Entity Type & Requirements

Private Company Limited by Shares (LTD)
Key Facts & Requirements

Ireland LTD — Key Facts
Entity NamePrivate Company Limited by Shares (LTD)
Governing LawCompanies Act 2014
Minimum Shareholders1 — individual or corporate, any nationality
Minimum Directors1 EEA-resident director required (or Section 137 Bond if none)
Minimum Share CapitalNo statutory minimum — typically €100 (100 shares at €1 each)
Company SecretaryMandatory — must be separate from a sole director; CompanyVista provides this
Registered OfficeMandatory Irish physical address (no PO boxes) — virtual office acceptable
IPN RequirementMandatory for all non-resident directors and 25%+ shareholders — issued within 2–3 days
RBO FilingRegister of Beneficial Owners — mandatory within 5 months of incorporation
Annual ReturnFiled annually with CRO, financial statements attached (except first return)
Audit ExemptionAvailable to qualifying small/micro companies — most new Irish LTDs qualify
CRO Processing5–10 working days standard; fully electronic via CORE system
Key Advantages of Ireland
  • →The Only English-Speaking EU Member State
  • →12.5% Corporate Tax on Trading Income
  • →No Notary Required — Fully Digital CRO Filing
  • →R&D Tax Credit — 35% from 2025
  • →Knowledge Development Box — 10% Effective Rate
Documentation & Restrictions

What You'll Need to Provide
& What to Be Aware Of

Ireland has a few genuinely unique documentation requirements — the IPN/VIF process and the EEA director route — that CompanyVista manages end-to-end. Here is exactly what is needed and what to know before starting.

Documents You'll Need to Provide
1
Valid Passport
Certified copy of the bio page for all directors and shareholders. Certification by a solicitor, notary or bank official is required for CRO filings and banking applications.
2
Proof of Residential Address
Recent utility bill, bank statement or government letter (within 3 months) for all directors, secretaries and shareholders holding 25%+.
3
Form VIF (Verified Identity Form)
Mandatory for all non-resident directors and 25%+ shareholders without an Irish PPS Number. Must be declared before a notary in your home country. CompanyVista provides the template; IPN issued within 2–3 working days of submission.
4
Section 137 Bond Documentation (If No EEA Director)
If no EEA-resident director is appointed, bond documentation must be arranged before CRO filing. CompanyVista coordinates with an authorised Irish bond provider.
5
Company Constitution
CompanyVista uses the CRO's standard model constitution for most formations. A customised constitution is available for bespoke share classes, drag-along rights or governance provisions.
6
Source of Funds Declaration
Required for AML compliance by the registered office provider and banking institutions — a written explanation of company funding and intended revenue sources.
⚠️ Restrictions Non-Residents Should Be Aware Of
  • ⚠At least one director must be resident in the EEA (EU + Iceland, Liechtenstein, Norway). UK residents are not EEA-resident since Brexit and must use the nominee director or Section 137 Bond route. There is no restriction on non-EEA shareholders — 100% foreign ownership is permitted.
  • ⚠The 12.5% corporation tax rate applies only to active trading income from a genuine Irish trade. Passive income is taxed at 25%. A company incorporated in Ireland but managed entirely from abroad may have its tax residency and access to the 12.5% rate challenged by Irish Revenue on central management and control grounds.
  • ⚠A mandatory Company Secretary must be appointed at all times. If the company has a single director, the secretary must be a separate individual. CompanyVista provides a licensed Company Secretary as part of the standard package.
  • ⚠All non-resident directors and 25%+ shareholders must obtain an IPN via the Form VIF notarisation process before incorporation can be filed — this adds 5–7 working days if not started in advance.
  • ⚠The Register of Beneficial Owners (RBO) filing is mandatory within 5 months of incorporation. Failure to file or providing false information carries criminal penalties under Irish AML law.
Tax Environment — In Depth

Ireland Tax Environment
For Non-Resident Owners

Key tax rates and obligations for your Irish LTD. CompanyVista prepares and files all returns with Irish Revenue. See Tax Preparation & Filing for full detail.

Corporate Tax — Trading Income
12.5% on active trading income — stable rate since 2003
Corporate Tax — Passive Income
25% on passive income (interest, rent, most foreign dividends)
R&D Tax Credit
35% on qualifying R&D expenditure (Finance Act 2025 — up from 30%); refundable for qualifying companies
Knowledge Development Box (KDB)
10% effective rate on profits from qualifying patents and copyrighted software developed in Ireland
Participation Exemption (from 2025)
0% on dividends from qualifying EU/treaty subsidiaries (5%+ holding, 12-month minimum) — introduced 1 January 2025
Capital Gains Tax
33% — participation exemption applies to shares in qualifying trading subsidiaries (5%+ held for 12+ months)
Dividend Withholding Tax (DWT)
25% standard; 0% under EU Parent-Subsidiary Directive (5%+ qualifying EU parent); treaty reductions available
VAT
23% standard · 13.5% reduced · 9% (hospitality, tourism) · 0% (food, exports)
Pillar Two
Applies to groups with €750M+ global revenue — minimum 15% effective rate. Does not affect most SMEs
Filing Authority
Revenue Commissioners for tax · Companies Registration Office (CRO) for company registry
Banking — The Real Picture

Can a Non-Resident Actually
Open a Bank Account in Ireland?

Banking for a non-resident-owned Irish LTD is achievable but requires realistic expectations — particularly for non-EEA founders. Traditional Irish banks have tightened AML/KYC significantly and almost universally require an in-person branch visit by at least one director.

Traditional Irish Banks
AIB (Allied Irish Banks), Bank of Ireland, Permanent TSB
Full Irish corporate banking with payment processing and credit facilities — but typically require an in-person director visit to a Dublin branch, 4–8 weeks for KYC approval, and evidence of genuine Irish economic substance for non-EEA-owned companies. Without real Irish activity, approval is increasingly difficult.
⭐ Recommended for Speed
Revolut Business, Wise Business, Fire Financial Services (Irish-authorised EMI)
The practical first step for most non-resident founders. Fire Financial Services is an Irish-authorised EMI widely used for Revenue tax payments. Revolut Business and Wise accept most Irish LTDs with proper documentation and complete onboarding remotely within days.
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CompanyVista's standard approach: CompanyVista's standard approach: set up Revolut Business or Fire Financial Services immediately after CRO approval for operational banking from day one. Pursue an AIB or Bank of Ireland relationship in parallel only if your business genuinely needs Irish credit facilities or trade finance — and factor in the branch visit requirement from the outset.
Ireland vs Other EU Jurisdictions

How Ireland Compares
Against Other EU Options

Jurisdiction
Tax Rate
EEA/Resident Director
Audit
Formation Time
Ireland LTD
12.5% trading / 25% passive
EEA director or Section 137 Bond
Exempt (small cos)
4–6 weeks
UK LTD
19–25% CIT
None required
Exempt (small cos)
5–10 business days
Netherlands BV
19%/25.8% + participation exemption
None required
Exempt (small cos)
3–6 weeks
Estonia OÜ
0% retained / 20% on distribution
None required
Exempt (small cos)
2–3 weeks
Germany GmbH
~30% combined
None required
Varies
4–8 weeks
Formation Process

Registering Your Irish LTD
Step by Step

1
Free Consultation & Director Route Confirmed
CompanyVista reviews your team's residency to determine whether an EEA-resident nominee director or Section 137 Bond is needed. If any founder or team member is already EEA-resident, we confirm whether they can serve directly, avoiding additional cost entirely.
2
Company Name Check
Your proposed name is checked against the CRO register for uniqueness and compliance. Names must not be identical or misleadingly similar to existing registrations, must not contain restricted words, and must end with ‘Limited’ or ‘LTD’.
3
IPN Application (VIF Process)
For all non-resident directors and 25%+ shareholders without an Irish PPS Number, CompanyVista prepares Form VIF, advises on notary requirements for your specific nationality, and submits the application to the CRO. IPN typically issued within 2–3 working days.
4
CRO Incorporation Filed
CompanyVista prepares Form A1 (directors, secretary, shareholders, registered office) and the Company Constitution, and files electronically via CORE. Standard CRO processing: 5–10 working days. Certificate of Incorporation and CRN issued on approval.
5
Revenue Tax Registrations
Corporation Tax, VAT (where applicable) and employer PAYE (if applicable) registered with Revenue via ROS. Irish VAT registration required once turnover exceeds €75,000 (goods) or €37,500 (services).
6
RBO Filing
Beneficial owners holding 25%+ of shares, voting rights or effective control registered with the Register of Beneficial Owners within 5 months. CompanyVista coordinates this as part of the post-incorporation package.
7
Business Bank / EMI Account Opened
CompanyVista coordinates Revolut Business or Fire Financial Services account for immediate operational banking, while pursuing AIB or Bank of Ireland in parallel where needed.
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Pricing: confirmed in your written quote — covering CRO government fee, IPN application processing, registered office, Company Secretary for Year 1, RBO filing, and Revenue tax registrations. Section 137 Bond (if applicable) and EEA nominee director are quoted at exact cost. Free written quote within 4 hours of enquiry.
Frequently Asked Questions

Ireland Company Registration
Questions Answered

Do I need an Irish or EU resident director to incorporate in Ireland? +
You need at least one director resident in the EEA — all 27 EU states plus Iceland, Liechtenstein and Norway. If any of your directors lives in these countries, they satisfy the requirement directly. If all directors are outside the EEA (including UK residents since Brexit), you have two options: appoint an EEA-resident nominee director (the route CompanyVista recommends) or obtain a Section 137 Bond, a two-year financial guarantee costing approximately €1,500–2,000. There is no restriction on non-EEA shareholders — 100% foreign ownership is permitted.
What is the Section 137 Bond and when should I use it? +
The Section 137 Bond is a two-year financial guarantee of €25,000, obtained from an authorised Irish insurance provider, costing approximately €1,500–2,000, and must be renewed every two years. It satisfies the legal EEA director requirement without appointing a nominee — but provides no compliance oversight or professional Irish presence. A nominee director provides a real EEA-resident board presence and ongoing compliance support. For founders maintaining the company long-term, the nominee route is generally more cost-effective over 3–5 years. The bond is most useful where you expect to appoint your own EEA-resident director within 2 years.
What is an IPN and why does every non-resident director need one? +
An Identified Person Number (IPN) is issued by the CRO to non-residents without an Irish PPS Number. Since June 2023, all directors, company secretaries and 25%+ shareholders must provide either a PPS or IPN before incorporation documents can be filed. To obtain an IPN, you complete Form VIF (Verified Identity Form), have it witnessed by a notary in your home country, and submit it to the CRO. The IPN is typically issued within 2–3 working days. CompanyVista manages the entire VIF process and submits to the CRO on your behalf.
Does the 12.5% corporate tax rate apply if I manage the company from outside Ireland? +
This depends on where the company's central management and control (CMC) is exercised. A company incorporated in Ireland is presumed to be Irish tax-resident, but this can be displaced if Revenue determines it is effectively managed from outside Ireland. For companies with genuine Irish business activity — real Irish customers, an Irish-based director, or management decisions made in Ireland — the 12.5% rate is straightforwardly available. For pure holding structures with all decision-making abroad, the tax residency position deserves careful consideration. CompanyVista recommends a tax structuring consultation for founders in this situation.
What is the realistic timeline to a fully operational Irish LTD? +
For EU-based founders with an EEA director already in place: 4–6 weeks from engagement to a fully operational company with banking. For non-EEA founders (UK, US, India, UAE) where a nominee director and IPN applications are needed: 6–10 weeks — IPN applications (2–3 days each), CRO processing (5–10 days), Revenue registrations, and banking coordination run in sequence. Banking is the binding constraint: Revolut Business and Fire can be operational within days of CRO approval; AIB or Bank of Ireland realistically take 4–8 weeks and typically require an in-person branch visit.
Consider Also

Similar & Alternative
Jurisdictions to Consider

Depending on your priorities — EU access, director requirements, compliance simplicity or tax structure — one of these may be a better or complementary fit.

🇳🇱
Netherlands
Better for holding structures with participation exemption — no EEA director required
Explore Netherlands →
🇬🇧
United Kingdom
No EEA director requirement, simpler setup — but outside the EU since Brexit
Explore United Kingdom →
🇪🇪
Estonia
0% on retained profits, fully digital, no resident director — lowest compliance burden in EU
Explore Estonia →
Company Registration — Ireland

Register Your Irish LTD
Free Written Quote in 4 Hours

Private Company Limited by Shares — 12.5% trading tax, no notary, full EU access. EEA director sourced, IPN managed, banking coordinated. CompanyVista handles the complete process.

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✓ Free written quote✓ EEA director sourced✓ IPN & VIF managed✓ No notary required✓ Full EU single market access✓ No hidden fees

Ireland Company Registration for Non-Residents — Complete 2025 Guide

CompanyVista provides comprehensive Ireland LTD (Private Company Limited by Shares) formation for non-resident founders. Unlike the Netherlands or Germany, Ireland requires no civil-law notary — the entire CRO incorporation is filed electronically via the CORE system. However, Ireland does require at least one EEA-resident director (covering all 27 EU member states plus Iceland, Liechtenstein and Norway) or a Section 137 Bond of approximately €1,500–2,000 valid for 2 years. Since June 2023, all non-resident directors and 25%+ shareholders must also obtain an Identified Person Number (IPN) via the Form VIF notarisation process before incorporation can be filed — CompanyVista manages this entirely. Ireland is particularly well suited to tech, SaaS and digital services businesses accessing EU customers with the 12.5% trading rate and 35% R&D tax credit; pharma, biotech and life sciences companies; fintech and financial services businesses needing EU regulatory passporting; and non-EU businesses (US, UK, India, UAE) seeking their most straightforward EU market entry point as the only English-speaking EU member state post-Brexit. Realistic timelines: 4–6 weeks for EU-based founders with an EEA director in place; 6–10 weeks for non-EEA founders where IPN applications, nominee director appointment and banking coordination all run in sequence. CompanyVista manages the complete formation lifecycle — EEA director sourcing, IPN/VIF submission, CRO filing, Revenue Corporation Tax and VAT registration, RBO beneficial ownership filing, and ongoing Company Secretary service. All government fees are passed through at exact cost, confirmed in a written quote before any payment.

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