Ireland
How to register a company in Ireland: tax, fees and annual filings, from official sources.
- Company type
- Private company limited by shares (LTD)
- Headline corporate tax
- 12.5%
- Registration fee
- CRO fee for a new company (Form A1): €50, electronic filing via CORE only (paper: n/a). Optional online company name reservation €25 (deducted from the incorporation fee if used within 28 days).
- Region
- European Union
An Irish LTD is registered online with the CRO for €50. It needs a registered office in Ireland, a company secretary and at least one EEA-resident director (or a €25,000 bond), and pays 12.5% corporation tax on trading income.
The figures below come from the registry, tax authority and statutes linked under Sources, as they stood on 30 September 2026. Fees and thresholds change, so check the linked official page before you file. This is general information, not tax or legal advice for your situation.
Questions
How much does it cost to register a company in Ireland?
CRO fee for a new company (Form A1): €50, electronic filing via CORE only (paper: n/a). Optional online company name reservation €25 (deducted from the incorporation fee if used within 28 days).
What is the corporate tax rate in Ireland?
Corporation Tax is 12.5% on trading income and 25% on non-trading income (e.g. rental and investment income) and income from an excepted trade.
Can a non-resident set up a company in Ireland?
Incorporation is filed online on CORE (Form A1 plus constitution). At least one director must be resident in an EEA state unless the company holds a €25,000 bond (which must accompany the application) or a section 140 certificate. The company must declare it will carry on an activity in Ireland.
Annual deadlines for this and other jurisdictions are in the company filing deadlines calendar. Compare VAT registration limits across Europe in the VAT registration thresholds table.
- Corporate tax
- Corporation Tax is 12.5% on trading income and 25% on non-trading income (e.g. rental and investment income) and income from an excepted trade.
- Minimum capital
- No minimum stated for an LTD; each subscriber must take not less than one share, and an LTD may simply state that its share capital is divided into shares of a fixed amount. (A PLC needs at least €25,000.)
- Forming it from abroad
- Incorporation is filed online on CORE (Form A1 plus constitution). At least one director must be resident in an EEA state unless the company holds a €25,000 bond (which must accompany the application) or a section 140 certificate. The company must declare it will carry on an activity in Ireland.
- Local requirements
- Registered office in the State (physical address, not a PO box; can be with an approved Registered Office Agent); at least one EEA-resident director or a €25,000 bond / section 140 certificate; a company secretary is mandatory (a single-director LTD must have a separate secretary); LTD may have one director.
- VAT, GST or sales tax
- Registration thresholds (from 1 January 2025): €42,500 for services; €85,000 for goods (and where 90%+ of turnover is from goods); other thresholds €10,000 for distance sales into the State and €41,000 for EU acquisitions. Standard VAT rate 23% (reduced 13.5% and 9%).
- Annual filings
- Annual return (Form B1) to CRO, filed electronically no later than 56 days after the annual return date (first B1 due 6 months after incorporation, without financial statements); €20 fee, late filing penalties. Corporation Tax return (CT1) filed and balance paid nine months after the accounting period end, by the 23rd of the ninth month if filed and paid via ROS.
- Audit
- Small company audit exemption if 2 of 3 are met (current and preceding year): balance sheet ≤ €7.5m, turnover ≤ €15m, ≤ 50 employees, and the annual return is filed on time; since 16 July 2025 the exemption is lost for two years if the annual return is filed late more than once in five years.
- Beneficial owners
- Companies must file beneficial ownership details with the Register of Beneficial Ownership (RBO); it is a restricted register: competent authorities have full access, designated persons restricted access, and the general public sees only entity details and the number of beneficial owners.
- Also know
- A company is only incorporated if it will carry on an activity in Ireland (CRO Leaflet 1). The EEA-director rule is a criminal-offence obligation; alternatives are a €25,000 bond (min. 2 years, from a bank/insurer) or a section 140 'real and continuous link' certificate after incorporation. Late annual returns can cost the audit exemption (rule in force from 16 July 2025). RBO access is limited following the CJEU ruling (C-37/20); a 'legitimate interest' access route exists under the RBO regulations.
- Company registry
- Companies Registration Office (CRO)
- Registry website
- cro.ie
- Tax authority page
- revenue.ie
- Last reviewed
- Sources
Source Link CRO Company Fees https://cro.ie/publications/fees/company/ CRO Required Steps https://cro.ie/registration/company/required-steps/ CRO Company Incorporation (Leaflet 1) https://cro.ie/information-leaflets/company-incorporation-leaflet-1/ CRO Leaflet 1 PDF https://cro.ie/wp-content/uploads/2024/04/Info-Leaflet-1-v8.2-2014-Act.pdf CRO Duties of Directors and Secretaries https://cro.ie/post-registration/company-post/duties-of-directors-and-secretaries/ Companies Act 2014 s.137 https://www.irishstatutebook.ie/eli/2014/act/38/section/137 CRO Registered Office https://cro.ie/registration/company/incidental-obligations/registered-office/ CRO Audit Exemption https://cro.ie/annual-return/financial-statements-requirements/audit-exemption/ CRO Info Leaflet 23 Annual Returns https://cro.ie/wp-content/uploads/2024/06/Info-Leaflet-23.pdf Revenue: Corporation Tax basis of charge https://www.revenue.ie/en/companies-and-charities/corporation-tax-for-companies/corporation-tax/basis-of-charge.aspx Revenue: CT payment and filing https://www.revenue.ie/en/companies-and-charities/corporation-tax-for-companies/corporation-tax-payment-and-filing/payment-and-filing.aspx Revenue: EU VAT SME Scheme domestic layer https://www.revenue.ie/en/tax-professionals/tdm/value-added-tax/part10-special-schemes/vat-ecommerce-rules/eu-vat-sme-scheme-domestic-layer.pdf Revenue: Current VAT rates https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx RBO FAQ: access to search facility https://rbo.gov.ie/faqs/access-to-the-search-facility-on-the-rbo-register/ RBO home https://rbo.gov.ie/ Oireachtas PQ 21 May 2025 on RBO access https://www.oireachtas.ie/en/debates/question/2025-05-21/46/