Ireland company formation for non-residents

Why founders choose Ireland

Ireland gives you an English-speaking EU company with a 12.5% rate on trading profit. Many software, payments and life sciences groups run their EU operations from Dublin for that mix of language, law and tax.

The legal system is common law, close to the UK model, so contracts and company law feel familiar to founders from the UK, the US or Commonwealth countries. Company filings are made online through the Companies Registration Office (CRO).

The trade-off is substance. The 12.5% rate is for a real trade carried on in Ireland. A company with no staff, no office and no decisions made in Ireland may not qualify, and may also be treated as resident where its owners live.

Corporation tax, VAT and dividends

As of 2026, Revenue charges corporation tax at 12.5% on trading income and 25% on non-trading income. Non-trading income covers most rent, interest and passive investment income. Large groups with worldwide revenue of at least €750 million pay a minimum effective rate of 15% under the EU Pillar Two rules.

VAT is charged at a standard rate of 23%, with reduced rates for some goods and services. A company must register once turnover passes €42,500 for services or €85,000 for goods, and many B2B companies register from the start to trade across the EU.

Dividends paid by an Irish company are generally subject to dividend withholding tax at 25%. Exemptions exist for many EU and treaty-country shareholders, and your specialist checks which applies before the first payment.

• Trading income: 12.5%
• Non-trading income: 25%
• In-scope large groups: 15% minimum effective rate
• VAT: 23% standard rate

Directors, secretary and the EEA rule

An LTD can have a single director, but it must also have a company secretary. If there is only one director, that person cannot also act as secretary.

At least one director must be resident in the European Economic Area. If none is, the Companies Act offers two routes. The company can take out a €25,000 bond, which covers certain fines and penalties if the company fails to pay them, or it can obtain a Revenue certificate confirming a real and continuous economic link to Ireland.

The bond is the common route for a new company owned from outside the EEA. We quote it separately so you can compare it with appointing an EEA-resident director. Every director also needs a PPSN or files an identity declaration with the CRO.

How incorporation works

We check the name, draft a constitution and file form A1 online with the CRO. The filing lists the directors, secretary, shareholders, share capital and registered office in Ireland. There is no minimum paid-up capital for an LTD; one share is enough.

The CRO aims to issue the certificate of incorporation within 10 working days of a complete online filing, so allow 5–10 business days after KYC. You then register the company for tax with Revenue and file its beneficial owners with the RBO within 5 months.

Nothing in this process requires you to visit Ireland. Documents are signed electronically or on paper and returned by courier.

Annual return, accounts and audit exemption

Every Irish company files an annual return (form B1) with the CRO each year, within 56 days of its annual return date, with financial statements attached from the second return onward. The first annual return date falls 6 months after incorporation.

Small companies can claim audit exemption. The company must meet two of three limits (turnover up to €15 million, balance sheet up to €7.5 million, up to 50 employees) and file on time. Since July 2025, a company that files late more than once in 5 years loses the exemption and must pay an auditor.

Corporation tax returns go to Revenue online, and preliminary tax is paid during the year. Your specialist sets these dates in your compliance calendar when the company is registered.

Beneficial ownership and privacy

Directors and shareholders appear on the public CRO register. Beneficial owners, meaning individuals who own or control more than 25%, are filed separately with the Register of Beneficial Ownership (RBO).

After the Court of Justice of the EU ruled in November 2022 that unrestricted public access to these registers breached privacy rights, Ireland limited access. Authorities and designated bodies can see the data, and others must show a legitimate interest.

This gives privacy within the law. Banks, tax authorities and regulators can all still see who is behind the company.

Tax residence, substance and fit

A company incorporated in Ireland is generally treated as tax resident in Ireland. The exception is a company that a tax treaty treats as resident in another country, usually because it is managed from there.

That cuts both ways for a non-resident owner. If you run the company alone from abroad, your home country may also claim it as resident or tax its profit as a permanent establishment. The 12.5% rate then protects little.

Companies that rely on the Irish rate usually hold board meetings in Ireland, have at least one director there and keep the people who do the work in Irish offices. Your specialist can explain the common set-ups, and a tax adviser in your home country should confirm how they apply to you.

Ireland suits businesses that will hire, manage or sell from Ireland, or that need an EU company that banks and enterprise customers already know. It is also a sensible EU base for UK and US founders who want common law.

It is a weaker fit for a pure holding or passive company with no activity in Ireland, where the 25% rate may apply and banks may hesitate. For a low-cost digital company with no Irish presence, your specialist may suggest Estonia; for an EU holding with a treaty network, Cyprus or the Netherlands.