IE · N 53°21′ · W 6°16′
Ireland
Ireland is an English-speaking EU base for businesses serving Europe through a locally established operating company. An LTD offers limited liability and flexible capacity, but non-EEA founders must address the resident-director rule and manage tax, annual filings, beneficial-ownership registration, and substance properly.
Key points on one page.
- Tax
- 12.5% on trading income; 25% on non-trading income; large groups face the 15% minimum-tax rules
- Shareholders and directors
- Min. 1 shareholder and 1 director; an EEA-resident director or statutory alternative is required
- Share capital
- No statutory minimum capital for an LTD; at least 1 share is subscribed
- Local requirements
- Irish physical registered office and a secretary; EEA-resident director or €25,000 bond required
- Annual maintenance
- CRO B1 annual return and accounts; ROS CT1 filing; qualifying companies may claim audit exemption
- Incorporation timeline
- Approx. 5–10 business days online; corrections or a bond can extend this
- Public disclosure
- CRO records officers, shareholders and capital; RBO ownership details are restricted to designated persons
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (8)›
- 01Irish CRO — Company Types
- 02Irish CRO — Company Officers
- 03Irish CRO — Registration Methods
- 04Irish CRO — Annual Return Date
- 05Revenue — Corporation Tax
- 06Revenue — Corporation Tax Payment and Filing
- 07Ireland RBO — Beneficial Ownership FAQs
- 08Department of Enterprise — Inward Investment Screening Guidance
02 · Advantages
Why Ireland
- 01EU member state for European operating entities and local hiring
- 02English common-law environment with access to the EU single market
- 0312.5% corporation tax rate on trading profits within a mature tax system
- 04An LTD may be formed with a sole shareholder and sole director
- 05Qualifying small companies may use audit exemption and abridged financial statements
03 · Requirements
Formation requirements
- Company name: must end in “Limited” or “Teoranta”
- Shareholders: 1–149; individuals or corporate bodies
- Directors and secretary: at least 1 director aged 18 or over and 1 secretary; a sole director needs a different secretary
- EEA director: at least 1 EEA-resident director; otherwise a €25,000 Section 137 bond or statutory exemption
- Registered office and permissions: Irish physical address; obtain approvals for regulated activities
04 · Compliance
Annual compliance
- File a B1 annual return through CORE by the ARD; the first is six months after incorporation and then usually annual
- File within 56 days after the return date; submit accounts where required
- Pay preliminary corporation tax through ROS, then file CT1 and settle the balance by the 23rd day of month 9 after year-end
- Register beneficial owners with the RBO within five months of incorporation and keep information accurate
- Notify CRO of director, secretary, or registered-office changes within 14 days; retain statutory registers and accounting records
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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