Do I need an Irish-resident director?

You need either one director resident in the European Economic Area, or a Section 137 non-resident directors bond costing roughly EUR 2,000 for two years. We usually recommend a genuine EEA director instead of the bond, because banks ask.

How fast can an Irish company be formed?

Three to seven working days through CRO's online A1 process once identity and address verification is complete.

Is Ireland's 12.5% rate still available?

Yes for the vast majority of businesses. Only in-scope groups with consolidated revenue above EUR 750m are topped up to the 15% Pillar Two minimum.

Jurisdiction · Europe

Ireland

EU-passportable operating base with a 12.5% trading rate and a deep tech bench.

Scope a structure here Talk to a director

Overview

Ireland is the English-speaking, common-law entry point to the European Union. A 12.5% trading rate, an extensive treaty network and full EU passporting make it the default choice for groups that need genuine EU presence rather than a nameplate — software and SaaS businesses, aircraft lessors, and asset managers using the ICAV fund vehicle.

It is not a low-substance jurisdiction. Revenue expects directors, decisions and people in Ireland before it accepts that profits belong there, and the public CRO filings mean the ownership chain is visible. Used properly that visibility is an asset: Irish entities open banks and sign enterprise contracts without explanation.

Typical use-cases

Where Ireland fits

EU holding & trading
IP and software
Fund ICAVs

Banking

Banking landscape

Irish corporate banking runs through AIB, Bank of Ireland and a growing bench of EU neobanks and payment institutions. Account opening is realistic where at least one director is EU-resident and the business has documented Irish activity; wholly non-resident boards face longer review. We line up the bank before incorporation rather than after.

Tax

Tax & reporting

12.5% on trading profits, 25% on passive and non-trading income, and 33% capital gains with participation-exemption relief on qualifying share disposals. R&D credit of 30% is available for genuine development work. Ireland applies the OECD Pillar Two 15% minimum for groups above EUR 750m turnover.

Substance

Substance & register visibility

Central management and control must sit in Ireland for Irish tax residence — board meetings held here, directors who genuinely decide, and records to prove it. Beneficial ownership is filed to the RBO and company filings are publicly searchable at the CRO. Anyone seeking anonymity should look elsewhere; anyone seeking a defensible EU footprint should look here.

Decision

When to pick this jurisdiction

Pick Ireland when you need real EU market access, an IP or trading company that survives transfer-pricing review, an aircraft leasing platform, or an ICAV/QIAIF fund marketed to European institutional investors.

The director's view

Written up as a comparative shortlist.

Every Ireland recommendation is delivered as a comparative memorandum — substance defensibility, banking access, treaty coverage, register visibility, cost to maintain and reputational risk — so the client can see the trade-offs before committing.

Next step

Considering Ireland? Get a written comparison first.

Answer six questions and a director will come back with a shortlist, indicative costs and banking route.

Scope a structure here Compare jurisdictions

Frequently asked

Questions we hear on every Ireland intake.

Do I need an Irish-resident director?: You need either one director resident in the European Economic Area, or a Section 137 non-resident directors bond costing roughly EUR 2,000 for two years. We usually recommend a genuine EEA director instead of the bond, because banks ask.
How fast can an Irish company be formed?: Three to seven working days through CRO's online A1 process once identity and address verification is complete.
Is Ireland's 12.5% rate still available?: Yes for the vast majority of businesses. Only in-scope groups with consolidated revenue above EUR 750m are topped up to the 15% Pillar Two minimum.

Relevant services