About one to two weeks end to end. The CRO can issue the Certificate of Incorporation in 3-5 business days on the standard electronic track. ID verification, Constitution adoption, beneficial-ownership filing at the CRBO, and Revenue registration cover the rest of the window.

No. Irish LTD incorporation is routinely done remotely via certified electronic ID verification and e-signature. Most non-resident founders never visit Ireland during formation.

Corporation tax is 12.5% on trading income of an Irish-resident company, and 25% on non-trading (passive / investment) income. The 12.5% rate is the real rate for sub-EUR-750m groups – the 15% Pillar Two QDTT only tops up in-scope MNE groups above that consolidated-revenue threshold. The Knowledge Development Box takes the effective rate on qualifying IP income to 6.25%. The 30% R&D credit applies to qualifying research and development expenditure. Dividend withholding is 25% default, reduced to 0% for qualifying parents under EU rules, treaties, or domestic exemptions.

Active, commercial business income – software sales, consulting fees, product revenue, service revenue – taxed at 12.5%. Passive income – interest, most rents, dividends from non-trading subsidiaries – is taxed at 25% unless an exemption applies. If your business is a going concern with real customers, the 12.5% rate is usually the right answer. Revenue applies the 'trade' test substantively.

The KDB regime applies an effective 6.25% rate to income from qualifying intellectual property – primarily patents and copyrighted software – using the modified nexus approach. Qualifying income is proportionate to R&D spend incurred by the Irish company itself. Acquired IP and outsourced R&D reduce the qualifying share. It is the only IP box in the common-law EU.

A refundable tax credit equal to 30% of qualifying research and development expenditure. Qualifying spend covers R&D salaries, equipment, materials, and qualifying subcontracted R&D. The credit is applied against corporation tax first; any unused balance is refundable as cash over three years. Stackable with the KDB for teams that both develop and commercialise IP through the Irish entity.

Finance Act 2024 introduced a broader EU-style participation exemption on qualifying foreign dividends received by Irish-resident parent companies, effective from 1 January 2025. Combined with the existing substantial-shareholder exemption on qualifying share-disposal gains, this makes Ireland a clean choice for a holding-company structure on top of an operating group.

An Irish LTD must have at least one EEA-resident director, OR the company must hold a Section 137 bond (approximately EUR 25,000 bond for two years) as an alternative. Most non-resident-owned LTDs either appoint a nominee Irish director through our substance pack or use the Section 137 bond route. Both are standard.

Yes. AIB, Bank of Ireland, Fineco (EU-wide), and Revolut Business all onboard Irish LTDs. Traditional banks require director documentation, business plan, and source-of-funds evidence; neobanks are faster. Ireland is inside SEPA and the Eurozone.

Yes. Every Irish LTD files annual statutory accounts at the CRO (abridged filing available for small companies), an annual return (Form B1), an annual corporation tax return (CT1) with Revenue, and CRBO beneficial-ownership updates. Our accounts pack handles the full cycle.

Not for the companies we work with. The 15% global minimum effective rate under Pillar Two is implemented in Ireland as the Qualified Domestic Top-up Tax (QDTT), but it only applies to in-scope multinational groups with consolidated revenue of EUR 750 million or more in at least two of the preceding four years. For sub-threshold companies – which is every founder, SME, and early-stage group we typically incorporate – the Irish trading rate remains 12.5%, codified in primary legislation. The 12.5% rate was reaffirmed explicitly by the Irish government when Pillar Two was adopted, and is politically supported across the major parties. For SMEs, the 15% QDTT is simply not in scope.

Fully legal. An Irish LTD is a standard, CRO-registered corporate entity that files annual statutory accounts and a corporation tax return with Revenue. Ireland is an EU member (so cannot be on the EU non-cooperative list), a full signatory to CRS and FATCA, and rated compliant on international tax-transparency peer review. You pay Irish tax at the statutory rate (12.5% trading, 25% non-trading, or the effective rate under KDB / R&D credit) and, if you are a non-resident shareholder, report dividends and gains in your own country of tax residence. We handle formation and Irish compliance. Your tax adviser handles home-country reporting.