Ireland Company Registration | Set Up an LTD Company in Ireland
Planning Ireland company registration to set up a company in Ireland and enter the EU market? The most common entity is the private company limited by shares (LTD). You apply by filing Form A1 and the constitution through CORE, the online system of the Companies Registration Office (CRO). Official sources set no nationality restriction on shareholders, so foreign founders can own 100%, but the company needs 1 director resident in the European Economic Area or a EUR 25,000 bond.
The CRO lists no minimum capital for an LTD, and the online incorporation fee is EUR 50. Corporation tax is 12.5% on trading income and 25% on non-trading income, the standard VAT rate is 23% and dividend withholding tax is 25%. NSS Group (戰國策集團) offers a one-stop service for setting up an Irish limited company: director structure planning, name reservation, the Form A1 incorporation filing, Revenue tax registration and annual return reminders.
According to Revenue, a company’s trading income is taxed at 12.5% corporation tax, while non-trading income such as rent and investment income is taxed at 25%.
An LTD can have just 1 director and up to 149 members; with a sole director, a different person must act as company secretary.
Filing Form A1 online through the CRO’s CORE system costs EUR 50, and standard online cases aim for the certificate of incorporation within 10 working days.
Businesses supplying only services with annual turnover up to EUR 42,500, or selling goods up to EUR 85,000, do not have to register for VAT, and can register voluntarily.
company registration?
Irish corporation tax is 12.5% on trading income and 25% on non-trading income, a simple rate structure. The most common entity, the private company limited by shares (LTD), is formed under the Companies Act 2014. It can have just 1 director and does not need to state its objects. You file the application online through CORE, the CRO’s system, for a fee of EUR 50, and standard cases aim for the certificate within 10 working days. Official sources set no nationality restriction on shareholders, but the company needs 1 director resident in the European Economic Area or a EUR 25,000 bond. Ireland suits companies planning for the EU market that want a clear tax system and an English-language legal environment.
in 3 steps
The most common entity in Ireland is the private company limited by shares (LTD). It can have up to 149 members and just 1 director, but with a sole director a different person must act as company secretary. The company files Form A1 and a single-document constitution through the CRO’s CORE system, becomes a legal entity once the certificate of incorporation is issued, and then registers for tax with Revenue, the Irish tax authority.
You can register an Irish company fully online, but you need to plan an EEA-resident director or a EUR 25,000 bond in advance. After incorporation there are yearly duties such as the CRO annual return, the CT1 corporation tax return and VAT. NSS Group helps you plan the director and shareholding structure, prepare documents and arrange annual maintenance, so your Irish company stays clear and compliant from setup to operation.
You can first reserve the company name through CORE, the CRO’s online system, for EUR 25, and it is held for 28 days. At the same time, prepare the LTD’s single-document constitution, confirm the details of directors, company secretary, members and shares, and classify the company’s main activity with a NACE code.
File Form A1 and the constitution through CORE, stating the company name, registered office, directors and secretary with their consents to act, and members and shares. The online fee is EUR 50. If there is no EEA-resident director, attach a EUR 25,000 bond to the application. For standard online cases, the CRO aims to issue the certificate of incorporation within 10 working days.
After receiving the certificate of incorporation, register the company for tax with Revenue, the Irish tax authority. If you appoint a tax agent, the agent applies online through ROS eRegistration; otherwise, file paper Form TR2. Once turnover exceeds the VAT threshold, register for VAT within 30 days.
service
- Company name search and reservation
- Preparation and filing of registration documents
- Drafting of governing documents
- Collection of the registration certificate
- Irish bank account opening documents and process advice
- Account opening document preparation
- Appointment booking and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing services
- Document custody and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change filings
- Share transfer support
- Company deregistration
- Legal advisory support
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- Entity type and director structure assessment (including EEA-resident director planning)
- Company name reservation and LTD constitution
- Online Form A1 incorporation filing through CORE
- Revenue tax registration and VAT registration support
- CRO annual return Form B1 and CT1 corporation tax filing reminders
Official fees: CORE online incorporation EUR 50, name reservation EUR 25 (deducted if you incorporate within 28 days), annual return Form B1 EUR 20 a year; other items quoted
Ireland company registration at a glance
These are the points people ask about most when registering a company in Ireland, checked against official notices (updated November 2026).
| Entity type | Private company limited by shares (LTD) |
|---|---|
| Registry | Companies Registration Office (CRO) |
| Foreign ownership | 100% allowed; 1 EEA-resident director or a bond is required |
| Minimum capital | No official minimum; the constitution must state the authorized share capital |
| Corporate income tax | 12.5% on trading income, 25% on non-trading income |
| VAT | Standard VAT rate 23% |
| Setup time | Target of 10 working days for standard online cases |
| Annual filing | CRO annual return Form B1, CT1 corporation tax return |
| Who can help | NSS Group (go.ai.com.tw), free assessment and written quote |
Ireland company formation cost: fee breakdown
Official fees to register a company in Ireland are low. They are mainly the CRO incorporation fee, the name reservation fee and the yearly annual return fee. If you have no director resident in the European Economic Area, you also need to budget for a bond. The officially published figures are listed below so you can check each line when you compare quotes.
| Item | Cost | Notes |
|---|---|---|
| Incorporation (Form A1) | EUR 50 | Filed online through the CRO's CORE system; standard online cases aim for the certificate of incorporation within 10 working days. |
| Company name reservation | EUR 25 | Reserved for 28 days; if you file for incorporation within 28 days, EUR 25 is deducted from the incorporation fee. |
| EEA-resident director bond | Bond value EUR 25,000 | Required if no director is resident in the European Economic Area. It must be valid for at least 2 years, and the surety must be an institution such as a bank or insurance company; the premium is quoted by the institution. |
| Annual return Form B1 | EUR 20 a year | Filed within 56 days of the annual return date; late filing costs EUR 100 plus EUR 3 a day, up to EUR 1,200 per return. |
| Bookkeeping and corporation tax filing | Quoted on volume | The CT1 and 46G are filed through ROS and the tax paid by the 23rd day of the 9th month after the end of the accounting period. |
| NSS Group advisory fee | Written quote after a free assessment | Based on shareholder structure, director arrangements, whether you need a bond and home-country tax planning. Every item is listed, with no hidden fees. |
Fees are based on notices from Ireland's Companies Registration Office (CRO): Company Fees, Registration Methods and Leaflet 36. The latest official notices prevail.
Ireland company tax and compliance: corporation tax, VAT and annual returns
Irish corporation tax is 12.5% or 25% depending on the type of income, and companies above the turnover threshold must register for VAT. Each year a company files an annual return with the CRO and a corporation tax return with Revenue. Shareholders should also check whether their home country has a tax treaty with Ireland, and their home country's controlled foreign company (CFC) rules.
| Item | Rule | Notes |
|---|---|---|
| Corporation tax | 12.5% on trading income | Certain excepted trading income and non-trading income (such as rent and investment income) is taxed at 25%; an accounting period cannot exceed 12 months. |
| VAT | Standard rate 23% | Reduced rates of 13.5% and 9% also apply. Registration is required once annual turnover exceeds EUR 42,500 for businesses supplying only services or EUR 85,000 for businesses selling goods, within 30 days of exceeding it. |
| Dividend withholding tax | 25% | Exemptions for non-residents depend on conditions such as residence in the EU, the EEA or a treaty country; check whether your home country has a comprehensive income tax treaty with Ireland. |
| Corporation tax return | By the 23rd day of the 9th month | The CT1 and 46G are filed through ROS and the tax paid in full, with preliminary tax paid by its deadlines; late filing adds a 5% or 10% surcharge. |
| CRO annual return | Within 56 days of the annual return date | Form B1 must be filed whether or not the company trades; the first annual return date is 6 months after incorporation. |
| EEA-resident director | At least 1 | Without one, file a EUR 25,000 bond or obtain a Section 140 certificate of a real and continuous economic link. |
Rates and rules are based on notices from Revenue (the Irish tax authority) and the Companies Registration Office (CRO); VAT rates are based on the EU's Your Europe. Ask an accountant to assess your structure.
LTD, DAC or branch: which Irish entity should you choose?
When foreign companies set up a company in Ireland, they most often compare the private company limited by shares (LTD), the designated activity company (DAC), or a branch of the foreign parent company.
| Item | Private company limited by shares (LTD) | Designated activity company (DAC) | Branch of a foreign company |
|---|---|---|---|
| Legal status | Separate legal entity | Separate legal entity | Not a separate legal entity; part of the foreign parent company |
| Number of directors | 1 or more (a sole director needs a separate secretary) | At least 2 | Ask our consultants |
| Objects | No objects clause needed; can carry on any lawful business | The constitution must state the main objects | Follows the foreign parent company |
| Constitution | Single-document constitution | Memorandum and articles of association | Submit the foreign parent company's documents |
| Maximum members | 149 | 149 | Not applicable |
These are general principles. Choose based on the shareholders' background, business model and tax planning.
What foreign founders should know about setting up a company in Ireland
- Visas and permits: whether you need a visa to visit Ireland depends on your nationality. Ireland is not in the Schengen area, so days spent there are counted separately. Living or working in Ireland long term requires a separate permit under local rules.
- Director residency: at least 1 director of an Irish company must be resident in the European Economic Area (EEA). If no director lives in the EEA, the company must file a EUR 25,000 bond (valid for at least 2 years) or obtain a Section 140 certificate. UK residents do not count as EEA residents.
- Tax treaties: check whether your home country has a comprehensive income tax treaty with Ireland. Without an exemption, dividends paid by an Irish company to its shareholders are generally subject to 25% dividend withholding tax.
- Home-country rules: check whether your home country requires approval or a filing for outbound investment, and how its controlled foreign company (CFC) rules apply to an Irish subsidiary.
- Bank accounts: account opening reviews follow each bank's rules. Allow time to prepare shareholder identity, source of funds and business description documents.
Why work with NSS Group on Ireland company registration?
NSS Group (go.ai.com.tw) is a Taiwan-based global company registration and business advisory brand with more than 25 years of experience and over 30,000 companies served. We provide company setup, bank account opening, accounting and tax, and annual maintenance in Ireland and many other countries and regions, and we can help you plan an EEA-resident director or bond. We give you a free assessment and a written quote. Call our toll-free line 0800-003-191 or use the form on this page.
Further reading
Sources: CRO: Required Steps; CRO: Registration Methods (Fé Phráinn 5 working days, standard online 10 working days); CRO: Company Fees; CRO: Company Types (features of the LTD); CRO: Company Officers (director and secretary requirements); CRO: European Economic Area Resident Director (Leaflet 17); CRO: Annual Return Date; Revenue: Basis of charge (corporation tax rates); Revenue: Corporation Tax payment and filing; Revenue: VAT thresholds; Revenue: Dividend Withholding Tax; Revenue: Registering for tax; Your Europe: VAT rates applied in EU countries (checked 2026-07-13); PwC Worldwide Tax Summaries: Ireland Withholding taxes (reviewed 2026-08-11). The latest official notices prevail. This page is general information, not legal or tax advice.
How much does it cost to set up a company in Ireland in 2026?
For official fees, filing Form A1 online through the CRO’s CORE system costs EUR 50. If you reserve the company name first, the fee is EUR 25, and EUR 25 is deducted from the incorporation fee if you file within 28 days. After incorporation, the annual return Form B1 costs EUR 20 a year. Without an EEA-resident director you also need a EUR 25,000 bond, and accounting, tax agent and advisory services are quoted as needed.
Can a foreigner own 100% of an Irish company?
Yes. According to the Companies Registration Office, 1 or more persons can form a private company for any lawful purpose, and official sources show no shareholder nationality restriction. The point to watch is the directors: at least 1 director must be resident in the European Economic Area. Otherwise the company must file a bond in the prescribed form worth EUR 25,000, or obtain a Section 140 certificate showing a real and continuous economic link with Ireland.
Do I need to be in Ireland to set up a company?
Form A1 and the constitution can be filed online through the CRO’s CORE system, and official sources do not require shareholders to travel to Ireland. A tax agent can apply for tax registration online through ROS. To run a business or work in Ireland long term, you need a separate residence and work permit under local rules.
How long does it take to set up a company in Ireland?
Under the CRO’s published service standards, standard online Form A1 cases aim to issue the certificate of incorporation within 10 working days of correct filing, and cases in the Fé Phráinn online scheme aim for 5 working days. If documents need correcting, they are processed by the date of resubmission. After you receive the certificate, you register for tax with Revenue.
What tax returns and annual returns does an Irish company file each year?
Every company, trading or not, must file the annual return Form B1 with the CRO within 56 days of its annual return date, and the first annual return date is 6 months after incorporation. For tax, trading income is taxed at 12.5% corporation tax, and the CT1 must be filed through ROS and the tax paid by the 23rd day of the 9th month after the end of the accounting period. Companies above the threshold also file VAT returns.
Who can help me register a company in Ireland?
NSS Group (go.ai.com.tw) can help. NSS Group has more than 25 years of experience and has served over 30,000 companies. Our one-stop Ireland company registration service covers company name reservation and the constitution, the online Form A1 filing through CORE, EEA-resident director and bond planning, Revenue tax and VAT registration, and CRO annual return and corporation tax filing reminders. We give you a free assessment and a written quote. Call our toll-free line 0800-003-191.