Company formation for non-residents
We set up an LTD - a private company limited by shares with full foreign ownership, access to the EU single market and a 12.5% corporation tax rate on trading profits. We prepare the incorporation documents, arrange a registered office, resolve the EEA-resident director requirement through a Section 137 bond and support your corporate account opening. The whole process is handled remotely, by power of attorney, with no need to travel to Ireland.
A quick overview of Ireland's corporate, tax and annual requirements for non-residents.
A private company limited by shares under the Companies Act 2014. The standard structure for international business. A single person can act as both the sole shareholder and director.
No restrictions on the nationality or residence of shareholders. A single shareholder is enough. Beneficial owners are recorded in the RBO register where they hold 25% or more.
At least one director must be resident in the EEA. For non-residents this is resolved with a Section 137 bond. A company secretary and a registered office in Ireland are also required.
A 12.5% rate on trading profits one of the lowest in the EU. Passive income (interest, royalties, rent) is taxed at 25%. VAT is 23%.
There is no minimum capital requirement. In practice, shares are issued with a nominal value from €1, and payment before incorporation is not required.
The annual Form B1 return is filed with the CRO, the first one six months after incorporation. An audit is not required for small companies that meet the size thresholds.
The final cost depends on the chosen package, industry, company structure and any additional tasks in the project.
Information current as of July 2026.
From basic registration to a full launch with corporate support and bank account opening.
Company registration and address
Full registration support
With banking support
For launching a company with a prepared banking route and support through to the completion of account opening.
Important: banking support does not guarantee account opening. The final decision rests with the bank or EMI after reviewing the company profile and beneficial owners.
Ireland suits projects that need an English-speaking, common-law company in the EU, with single-market access and strong tax incentives for technology and intellectual property. Registration is fully remote, by power of attorney.
Software development and digital services. A 35% R&D tax credit and the Knowledge Development Box regime, with an effective 6.25% rate on income from your own intellectual property. Full foreign ownership.
A participation exemption for foreign dividends applies from 2026 on holdings of 5% or more. A convenient base for a group of companies and for holding shares in subsidiaries.
A legal entity for consulting and professional services with English-language paperwork. Work with clients worldwide, with remote registration.
Import, export and deals across the EU. A VAT number and access to the EU single market, with no customs borders inside the EU.
One of the lowest rates on trading profits in the EU. A 35% research and development tax credit and the Knowledge Development Box relief for income from IP.
More than 70 double taxation treaties. EU-directive exemptions for dividends, interest and royalties between associated companies.
The only English-speaking, common-law country in the EU after Brexit. Clear paperwork, a stable legal system and access to the single market.
Relief from corporation tax of up to €40,000 per year for the first three years for new companies that create jobs. Support for the technology sector.
We register the LTD remotely, by power of attorney. You provide a basic set of documents, and we prepare and file the rest. Below is what to gather on your side and the conditions set by the jurisdiction.
The document set depends on the ownership structure. Foreign documents are accepted with an apostille and a certified English translation. No visit to the country is required.
No restrictions on nationality or residence. A single shareholder is enough and can also act as director. No local partner is required, and shares are registered.
Every non-resident director needs a VIN identification number. It is obtained via Form VIF with notarisation, before filing with the CRO. We prepare and submit it for you.
There is no minimum capital requirement. Shares are usually issued with a nominal value from €1, and payment before incorporation is not required. Capital is immediately available for use.
At least one EEA-resident director is required, or a Section 137 bond for non-residents. A company secretary and a registered office in Ireland are also required - all included in our packages.
The annual Form B1 return is filed with the CRO, and the CT1 tax return with Revenue within nine months of the period end. An audit is only needed if the small-company thresholds are exceeded.
Ireland offers a low rate on trading profits and strong incentives for technology. Below are the rates, annual reporting and the withholding tax rules for non-residents.
The rate on trading profits is one of the lowest in the EU. Passive income – interest, rent and royalties – is taxed at 25 per cent.
A 35 per cent research and development tax credit. The Knowledge Development Box regime applies an effective 6.25 per cent rate on income from your own intellectual property.
The CT1 return is filed electronically within nine months of the financial year end. A preliminary payment is due one month before the period ends.
Withholding tax is 25 per cent, but is not applied on payments to companies in the EU and in tax treaty countries. For individuals it is 25 per cent, reduced by treaty.
A 12.5 per cent rate on trading profits, regardless of industry. Passive income – interest, rent, royalties – is taxed at 25 per cent.
A 35 per cent research and development tax credit. Income from qualifying intellectual property is taxed at a reduced effective rate of 6.25 per cent.
A standard rate of 23 per cent, with reduced rates of 13.5 and 9. Returns are filed every two months. For non-residents, registration is required from the first supply.
Dividends from subsidiaries in the EU and treaty countries are exempt from 2026. Gains on share sales are exempt where the ownership conditions are met.
Keep records and prepare annual financial statements
File the CT1 tax return within nine months of year end
Make the preliminary tax payment one month before the period ends
File the annual Form B1 return with the CRO
File VAT returns every two months through ROS
Undergo an audit if the small-company thresholds are exceeded
Keep the RBO beneficial ownership register up to date
An audit is only mandatory if the small-company thresholds for turnover, balance sheet and headcount are exceeded. On dividends, interest and royalties paid to companies in the EU and treaty countries, no withholding tax applies, subject to EU directives and tax treaties.
Information current as of July 2026.
The banking route depends on the company's activity, payment geography and beneficial owner profile. Non-residents can use Irish banks and European EMI providers with IBAN details and SEPA access, as well as payment acceptance solutions.
For day-to-day operations and settlements in euro. We select a bank or EMI provider to fit the company profile, from options such as AIB, Bank of Ireland, Permanent TSB, as well as Wise, Revolut Business and Fire.
For retail sales and working with platforms. Card payments or payment links, and for website and app integration - the Stripe and PayPal payment gateways.
We prepare the company profile before submission, to anticipate the bank's requirements and pass client due diligence to KYC and AML standards.
We assess the activity, payment geography and bank requirements before submission.
We support the project from the initial review through to the incorporation documents and any agreed additional tasks. We act as your corporate agent under Ireland's requirements.
We review the ownership structure, shareholders, planned activity and source documents, and check the requirements around beneficial owners, director identification and apostille before we start.
We check and agree the name, prepare the company constitution, and handle filing with the CRO by power of attorney through to the Certificate of Incorporation and company number.
The law requires an EEA-resident director or a Section 137 bond for non-residents. We arrange the registered office and company secretary in Ireland, and record the beneficial owners in the RBO register according to the chosen package.
We register the company for tax with Revenue via Form TR2, and where needed help with VAT registration and support with account opening.
The process covers an initial review, name approval, document preparation, filing with the CRO by power of attorney, and tax registration. Most stages are handled remotely.
Ireland does not suit every scenario. For some projects another European jurisdiction or a classic offshore works better, and we'll help you find the right one.
Ireland requires at least one EEA-resident director, or a Section 137 bond for non-residents. If avoiding a resident director and the extra requirements matters, it's worth comparing other EU jurisdictions.
Worth considering: Cyprus, Lithuania, Portugal
Ireland is in the eurozone, but for some projects it's not just about currency - simple banking for non-residents matters too. If the priority is opening an account quickly without heavy substance requirements, it's worth comparing alternatives.
Worth considering: Cyprus, Lithuania, Malta
Ireland is part of the EU but not the Schengen area. If visa-free access and a presence within Schengen matter for the project, it's worth comparing other EU jurisdictions.
Worth considering: Lithuania, Cyprus, Malta
In Ireland the dividend exemption applies from 2026 and comes with conditions. If the priority is a mature holding structure with simple administration, it's worth comparing alternatives.
Worth considering: Cyprus, Malta, Hungary
Not sure if Ireland fits your project? On a consultation we'll assess the case honestly and suggest the best jurisdiction.
If Ireland isn't a full fit on structure, tax burden or servicing costs, compare the alternatives on the key parameters.
| Jurisdiction | Good for | Taxes | Servicing | Banking |
|---|---|---|---|---|
 Lithuania | Good for IT, fintech, trade and e-commerce with SEPA access. | Taxes A 15% rate, a reduced 7%, and 0% in the first year for small companies. | Servicing Moderate, audit only above the thresholds. | Banking EU banks and fintech, strong EMI infrastructure. |
 Hungary | Good for Holdings, IT and trade in the EU with the lowest tax rate. | Taxes A 9% rate, the lowest in the EU, plus a local business tax of up to 2%. | Servicing Accountant required, audit above the thresholds. | Banking EU banks and fintech, forint and euro accounts. |
 Portugal | Good for An EU company, single-market access, the Madeira regime. | Taxes A 19% rate, a reduced 15 on the first €50,000 for small companies. | Servicing Moderate, audit only above the thresholds. | Banking EU banks and fintech, SEPA access. |
 Cyprus | Good for Holdings, IP structures, international trade in the EU. | Taxes A 15% rate from 2026, 0% withholding tax on dividends. | Servicing Above average, mandatory audit for all companies. | Banking EU banks and fintech, SEPA access. |
We'll help you compare jurisdictions on taxes, banks, annual costs and structure requirements for your specific case.
Every project is different - we tailor the solution to the client's specific goal, jurisdiction and business model.
Ireland The founder was building a SaaS product for warehouse management and wanted an EU entity for the product and for talks with investors. Part of the team were developers, so not missing the tax reliefs on development work mattered. He didn't have his own EEA-resident director, and that was a separate worry.
Solution: We set up an LTD and arranged a Section 137 bond to do without a resident director. We registered it with Revenue, added a company secretary and a registered office, and showed him how to claim the 35% R&D credit and the regime for income from his own development. The account was opened with Bank of Ireland, and a second one with Wise for paying contractors.
The director question was the one hanging over me - I thought I'd have to find someone in Europe or pay a nominee. The bond closed that off straight away, no extra people in the company. I honestly didn't know you could get that much back on R&D, that came up along the way.
Ireland The client was importing equipment from Asia and selling it wholesale across the EU and the UK. He was operating as a sole trader, but the larger retail chains wouldn't sign contracts with an individual, and payments to suppliers kept getting stuck at the bank. He needed an EU company with English-language paperwork, a working account and SEPA access.
Solution: We set up an LTD and registered it for VAT for operations within the EU. We arranged a registered office and company secretary, and covered the non-resident director with a Section 137 bond. The account was opened with AIB, and a second one with Wise for settlements with Asian suppliers. We helped put together the dossier for the foreign-trade profile.
I was worried I'd get stuck at the account stage - I'd heard how banks turn back payments from Asia. With the dossier ready it went through fine, a couple of questions but nothing serious. The English-language documents turned out to be a plus for me, my UK partners stopped asking twice.
Ireland A product team was opening an office in Dublin and relocating some of its staff from abroad. They needed more than just a company - a package: an entity for hiring and leasing plus a basis for work visas for staff. The timelines were a concern, and so was fitting it all together.
Solution: We set up an LTD, registered it for tax and set up payroll through PAYE. We arranged the office and company secretary, and opened the account with Bank of Ireland. We helped prepare the company's documents as an employer for the later work-permit application, and explained what the immigration service would ask for.
I wanted an option where the company and the move went together, not as two separate stories. My biggest worry was the timeline. In the end the company was done quickly, and with the visas it became clear what to gather and in what order. It's not fast, but it's transparent.
If you didn't find your answer, leave a request and we'll go through your situation with you.
Book a consultationThe rate on trading profits in Ireland is 12.5 per cent - one of the lowest in the EU and set by law. But that's not the only reason. Ireland is the only English-speaking, common-law country in the EU after Brexit, with access to the single market. For technology there is a 35 per cent R&D tax credit and the Knowledge Development Box regime, with an effective 6.25 per cent rate on income from your own intellectual property. Passive income, meanwhile, is taxed at 25 per cent, so the benefit depends on the business structure - we work that out for each specific project.
The main structure is the LTD, a private company limited by shares under the Companies Act 2014. It suits international business, allows a single shareholder and a single director, but with a sole director a separate company secretary is required.
There is no minimum capital requirement for an LTD. In practice, shares are issued with a nominal value from €1, and payment before incorporation is not required. The capital is immediately available for use.
Yes, the whole process is handled by power of attorney, with no visit to the country required. One extra step for non-residents is director identification: a VIN number is needed, obtained via Form VIF with notarisation before filing with the CRO. We prepare and submit this for you.
By law, at least one director must be resident in the EEA. For non-residents this is handled with a Section 137 bond: it removes the resident-director requirement and runs for two years. That way you keep full control of the company without nominee directors. The company secretary and registered office in Ireland are included in our packages.
There are two main obligations. The annual Form B1 return is filed with the CRO, the first one six months after incorporation. The CT1 tax return is filed with Revenue within nine months of the financial year end. An audit is not required for small companies that meet the size thresholds.
The standard VAT rate is 23 per cent, with reduced rates of 13.5 and 9. For local companies, registration is required above €42,500 for services and €85,000 for goods. For non-residents trading in Ireland, registration is usually required from the first supply. Returns are filed every two months through the ROS system.
No. For day-to-day operations you can use Irish banks - AIB, Bank of Ireland, Permanent TSB - as well as European EMI providers such as Wise, Revolut Business and Fire, with IBAN details and SEPA access. We select the route to fit the activity, payment geography and beneficial owner profile. Account opening is not guaranteed - the final decision rests with the bank or EMI after their review.
Yes. From 2026 a participation exemption applies to foreign dividends on holdings of 5 per cent or more, held for at least three years, for companies in the EU and tax treaty countries. Combined with a wide tax treaty network and the regime for intellectual property, Ireland works well as a base for a group of companies. Whether it fits your structure is something we'll assess on a consultation.
Get a consultation
Send a request. We'll get back to you within 30 minutes and find a solution for your task
By clicking "Send request", you agree to the processing of your personal data in accordance with the Privacy Policy.
