The benefits of setting up a company in Ireland start with 12.5% corporation tax on trading profits. You also get a company inside the EU that trades in euro, a €50 state filing fee, and law and tax rules in English. One director is enough, and there is no minimum share capital.
Each benefit has a condition. At least one director must live in the EEA, or the company needs a €25,000 bond. A sole director cannot also be the secretary. Every director needs a PPS number or a CRO identity number. Passive income pays 25%, not 12.5%. The cheapest packages on the market leave this to you.
We handle those conditions for you. Binderr forms the company itself and sets it up so the benefits apply from day one: the structure, your KYC pack, Form A1, the secretary, tax registration and the first beneficial ownership filing. One team, one contact, no email chains. You tell us the plan, and we build the company around it.
Ireland Company Incorporation
Binderr
Corporate tax
12.5% trading / 25% non-trading income
Time to Incorporate
1 Week
Cost
€1,899
Tax Benefits of Setting Up a Company in Ireland
The main tax benefits of setting up a company in Ireland are 12.5% corporation tax on trading profits, a 35% R&D tax credit, a 10% rate on qualifying IP profits, start-up relief, tax-free foreign dividends for holding companies and 78 double tax treaties. Each one has a condition you can plan for.
12.5% Corporation Tax on Trading Profits
Revenue charges corporation tax at 12.5% on trading income, meaning profit from an active business that sells goods or services, with people in the company doing the work. Budget 2027, announced on 6 October 2026, keeps the rate.
The condition is the type of income. Rent, investment income, interest and excepted trades pay 25%, so a company that only holds cash or property does not get the trading rate. We set up the company with the trade at its centre.
A 35% R&D Tax Credit
Ireland gives a 35% tax credit on qualifying research and development spend, unchanged in Budget 2027. The budget proposes raising the first-year payment threshold from €87,500 to €105,000, so more of the credit is paid in year one. Budget measures stay proposals until the Finance Act.
The condition is evidence: records of each project, the people on it, their time and the costs, kept from the first day of work.
Set Up a Company in Ireland
The benefits of setting up a company in Ireland apply from day one when the structure is right. We form the company and handle every filing.
- Structure advice first: We match the company to the tax benefits you plan to use.
- KYC pack prepared: We tell you what we need and build the file once.
- Constitution and Form A1: We draft the documents and deal with the CRO for you.
- Secretary included: We supply a company secretary when you have one director.
- Tax registration done: Corporation tax, VAT and payroll, set up as your plan needs.
A 10% Rate on Qualifying IP Profits
The Knowledge Development Box taxes qualifying IP profits at an effective 10%. It covers patented inventions and copyrighted software that the company develops itself. Budget 2027 proposes extending it to 1 January 2032. With the R&D credit, it makes Ireland a strong base for IP holding in the EU.
Start-Up Relief for New Companies
Section 486C removes corporation tax for new companies where the tax due is €40,000 or less, with marginal relief up to €60,000, for the first 5 years of a new trade.
The condition is payroll. The relief is capped by employer PRSI at €5,000 per employee, so a company with no payroll gets little relief. Service companies, land dealing and trades taken over are excluded.
Tax-Free Foreign Dividends for Holding Companies
For distributions on or after 1 January 2025, an Irish company receives foreign dividends tax free when it holds at least 5% of the subsidiary for at least 12 months. The subsidiary must be in the EU, the EEA or a treaty country, and not on the EU list of non-cooperative jurisdictions. That makes an Irish holding company a strong top for a group.
78 Double Tax Treaties
Ireland has signed comprehensive double taxation agreements with 78 countries, and 75 are in effect. A treaty decides which country taxes which income and can cut withholding tax on cross-border dividends, interest and royalties. It only helps when the company is Irish resident, so keep board decisions in Ireland.
Pillar Two Only Touches the Largest Groups
The 15% global minimum tax applies only to groups with consolidated revenue of €750 million or more. The Department of Finance has said over 99% of companies in Ireland are outside its scope.
For a small business, the tax benefits of an Irish company that matter most are the 12.5% rate, start-up relief and the R&D credit. Holding, treaty and IP benefits grow with the group.
Read more: the Ireland company formation guide and the tax benefits of setting up a limited company.
Business Benefits of an Irish Company
The business benefits of an Irish company go beyond tax: full access to the EU single market and the euro, English law, an online registry, one director with no minimum capital, and a base that more than 1,800 multinational operations already use.
Full Access to the EU Single Market and the Euro
Ireland is an EU member that uses the euro. An Irish company sells across the EU as an EU business, invoices in euro and gets paid through SEPA. For online sales to consumers in other EU countries, the EU VAT One Stop Shop lets you report that VAT through one Irish return.
English and Common Law
Ireland uses common law. After Brexit, Ireland and Malta are the only EU member states with English as an official language. Filings, tax returns and contracts need no translation, and US and UK investors know the system.
A Registry That Works Online in Days
The CRO runs incorporation online through CORE, and Form A1 costs €50. Its 2025 annual report shows 26,533 new companies in 2025, with 340,693 companies on the register and over 95% of documents filed electronically.
One Director and No Minimum Capital
An LTD needs one director, aged over 18, and 1 to 149 members. There is no minimum share capital, and most companies start with 100 shares of €1. The constitution has no objects clause, so the company can do anything lawful. One owner can also be the only director, with a secretary we supply. These are the core advantages of an Irish limited company.
A Base Multinationals Already Use
IDA Ireland's 2025 annual report counts more than 1,800 multinational operations in Ireland, with direct employment of 312,468 people. Those numbers explain why large groups choose Ireland. A smaller company gains the staff, advisers and suppliers already used to international work.
Credibility With Customers and Banks
An Irish company is an EU company with a public record. Customers and payment providers can check its directors and filings on the CRO register, which helps with onboarding.
Ireland Company Incorporation
Binderr
Corporate tax
12.5% trading / 25% non-trading income
Time to Incorporate
1 Week
Cost
€1,899
Benefits of an Irish Company for Non-Resident Founders
The benefits of an Irish company for non-resident founders are 100% foreign ownership, a setup with no trip to Ireland and an EU company for a business based elsewhere. The one extra cost is the €25,000 bond when no director lives in the EEA.
Owners of Any Nationality
Shareholders can be any nationality, live anywhere and be individuals or companies, and one person can hold 100% of the shares. We run the setup remotely, so you can register a company in Ireland online. The one in-person step is the VIF form for a director without a PPS number, because since 30 April 2026 the CRO no longer accepts VIF forms witnessed online. We prepare it and tell you how to sign it.
An EU Company for a Business Outside the EU
For a business based in the US, the UK, the Middle East or Asia, one of the clearest benefits of setting up an Irish company is a single EU entity. It holds your EU customers, contracts and VAT registrations, and customers buy from an EU supplier in euro.
The Section 137 Bond for Non-EEA Directors
Section 137 of the Companies Act 2014 requires at least one director resident in an EEA member state, or a €25,000 bond in force for at least 2 years. On published broker prices it costs about €1,500 to €1,970 including VAT, and it is not refunded. We arrange it, and the non-resident director rules for Irish companies explain when it applies.
Where the Company Is Tax Resident
A company incorporated in Ireland is Irish tax resident by default. Decisions made from your home country can put that at risk, so we plan who sits on the board and where it meets before you file.
Set Up an Irish Company From Abroad
The benefits of setting up an Irish company are open to founders anywhere. We run the whole setup remotely.
- No trip to Ireland: Checks, signatures and filings are handled from where you live.
- Director numbers sorted: We prepare the VIF form so each director gets an IPN.
- Bond arranged: We arrange the Section 137 bond when no director lives in the EEA.
- Residence planned: We flag the tax residence risks before the company is formed.
- Account in days: Our banking partners open a multi-currency account remotely.
Industries That Benefit Most From an Irish Company
The benefits of setting up a company in Ireland are largest for software, life sciences, fintech, ecommerce into the EU, and holding and IP companies. Professional services gain less, because of the rules for service companies.
Software and SaaS
Software companies use most Irish company benefits at once: 12.5% on subscription profits, the 35% R&D credit, the 10% rate on copyrighted software and the One Stop Shop for EU digital sales. See tech and startup company formation in Ireland.
Pharma and Life Sciences
Life sciences groups use the R&D credit for research and the Knowledge Development Box for patented products, and many already run Irish operations. See life sciences company formation in Ireland.
Fintech and Payments
A fintech gets an English-speaking EU base in the euro area. A payment or e-money business also needs a licence, which we quote separately. Read about EMI licence and payment company setup in Ireland.
Ecommerce Into the EU
An online store selling to EU consumers gets euro pricing, SEPA payments and one OSS return for cross-border VAT.
Holding and IP Companies
A holding company uses the participation exemption and the 78 treaties, and an IP company uses the 10% rate. Both need real decisions taken in Ireland. Our guide to European holding company formation sets Ireland against other EU bases.
Professional Services
Consultancies get 12.5%, but a close service company pays a surcharge of 15% on half of its undistributed trading income, and start-up relief excludes service companies. Pay out profits within 18 months of the period end.
Ireland Company Incorporation
Binderr
Corporate tax
12.5% trading / 25% non-trading income
Time to Incorporate
1 Week
Cost
€1,899
How to Register a Company in Ireland and Claim the Benefits
To register a company in Ireland and claim the benefits, we file Form A1 with the CRO, register the company with Revenue, set up payroll and file the beneficial ownership return. Each step unlocks one of the benefits of Irish company formation, and a complete file is formed in about a week.
Before You Start
Decide what the company will do, who will own it and who will run it. The activity sets the tax rate, and the directors decide whether you need the bond.
We Reserve the Name and File Form A1
We check the name is free and can reserve it with the CRO for €25 for 28 days. We draft the constitution and file Form A1, with the €50 CRO fee inside our price. The certificate brings the first of the benefits of registering a company in Ireland: limited liability.
We Register the Company With Revenue
With the CRO number, we register the company for tax through ROS eRegistration, or Form TR2 for an Irish resident company. One registration covers corporation tax, VAT and employer PAYE as needed, and brings trading profits under the 12.5% rate.
We Set Up Payroll and the RBO Filing
Start-up relief is capped by employer PRSI, so we register the company as an employer before the first pay date, director pay included. We also file beneficial ownership details with the RBO within 5 months of incorporation, covering anyone with more than 25% of the shares or votes. The full step list is in how to set up a company in Ireland.
Ireland Company Formation With the Tax Setup Done
Our setup does not stop at the CRO certificate. We register the company with Revenue so the tax benefits of an Irish company can start.
- CRO and Revenue in one job: Form A1 first, then tax registration straight after.
- VAT when you need it: Registered when you cross a threshold, or from day one.
- Payroll ready: Employer PAYE set up before the first pay date, director pay included.
- Your deadlines listed: The first annual return date and the CT1 due date, in writing.
- R&D records from day one: We tell you what to keep for the credit.
Documents Needed to Set Up an Irish Company
The documents needed to set up an Irish company are a passport and proof of address for every director, shareholder and beneficial owner, a PPS number or IPN for each director, and the company details. We supply the office, the constitution and the secretary.
- Passport: A clear copy for each director, shareholder and beneficial owner.
- Proof of address: A recent utility bill or bank statement for each person.
- PPS number or IPN: One for each director, or an RBO transaction number.
- Company details: The name, the activity and how the shares are split.
- Corporate shareholders: The certificate of incorporation and an ownership chart.
Since 11 June 2023 every director on Form A1 must give a PPS number. A director without one files Form VIF and receives an Identified Person Number (IPN). The VIF must now be signed in person, so we start it first. The Irish company formation requirements cover each rule.
What It Costs to Set Up a Company in Ireland in 2026
It costs from €1,899 to set up a company in Ireland with us, and a realistic first year for a simple company is about €3,500 to €7,500. Funds, regulated firms, trusts and high-risk activities are quoted separately and cost more.
Our price covers structure advice, the KYC pack, the constitution, Form A1, the €50 CRO filing fee, the registered office and company secretary at formation, and the first beneficial ownership (RBO) filing. Tax registration is handled as part of the setup.
Cost item | When it is paid | Typical amount |
|---|---|---|
Company incorporation with Binderr, all of the above included | Once, before filing | From €1,899 |
CRO annual return, Form B1 | Within 56 days of the annual return date; the first one is made up to 6 months after incorporation | €20 filed electronically |
Registered office and company secretary renewal | Yearly, from the first anniversary | Quoted with your setup (published market prices run from about €200 to €375 plus VAT a year for the office and about €200 to €600 plus VAT for the secretary) |
Bookkeeping, financial statements and the CT1 return | Yearly | About €1,200 to €3,000 for a simple company, as a planning range |
Statutory audit | Only outside the small company limits, or after audit exemption is lost | Quoted with your setup |
Section 137 non-EEA director bond | Once, covering two years, only where no director lives in the EEA | About €1,500 to €1,970 including VAT on published broker prices (one published price is €1,600 plus VAT) |
VAT and payroll registration and returns | From the month you cross a threshold or hire | Usually inside the accounting fee for a small company |
Business account with our banking partners | Monthly, once the account is open | About €30 to €100 a month on a published plan |
Realistic first-year total | Year one | About €3,500 to €7,500 for a simple Irish company, before any audit, bond or licence cost |
Bare registration packages start under €100 plus VAT but cover the CRO filing only, without the secretary, the office, the RBO filing or tax registration. That is why cheap company formation in Ireland often costs more by year end.
First-Year Cost by Company Profile
Company profile | Realistic first year | What drives the cost |
|---|---|---|
Simple LTD with a non-resident owner and an EEA director in place | About €4,000 to €7,500 | Identity work on owners abroad, plus an office and secretary you do not have locally |
Irish-resident startup run by its own director | About €3,500 to €6,000 | The director signs locally, so only the secretary and accounts are bought in |
Holding company with no trading activity | About €3,500 to €6,500 | Light bookkeeping, but participation exemption and treaty advice are worth paying for |
Trading company with real banking and VAT | About €5,000 to €9,000 | VAT returns, payroll and a multi-currency account running all year |
Company with a non-EEA director needing the Section 137 bond | About €5,500 to €9,500 | The two-year bond on top of everything above |
Regulated or high-risk company | Quoted separately | Licence application, capital, substance and specialist banking |
Weigh these figures against the benefits of setting up a company in Ireland. For a trading company, the 12.5% rate and start-up relief start saving tax in year one. A holding company with little income should run the numbers first.
Read more: the full first-year budget for an Irish company and what a full formation service in Ireland includes.
Ireland Company Incorporation
Binderr
Corporate tax
12.5% trading / 25% non-trading income
Time to Incorporate
1 Week
Cost
€1,899
How Long It Takes to Set Up a Company in Ireland
It takes about a week to set up a company in Ireland with us when the file is complete. The CRO aims to issue the certificate within 5 working days on the Fé Phráinn scheme and 10 working days on the ordinary scheme. These are CRO targets, not guarantees.
On Fé Phráinn, the CRO approves a standard constitution in advance, and it cannot be amended without CRO approval. Delays come from the file: an unsigned VIF form, missing papers for a corporate shareholder or a bond not yet in place. See the Ireland company registration process and timeline.
When the Benefits of Incorporating in Ireland Start
The benefits of incorporating a company in Ireland start at different times. Limited liability starts with the certificate, and the 12.5% rate applies from the first accounting period. Start-up relief runs 5 years from the start of the trade, and the participation exemption needs 12 months of holding.
Ireland Company Formation From €1,899
Our price for a standard Irish LTD starts from €1,899 and covers the work that makes the benefits of setting up a company in Ireland usable.
- What is included: Structure advice, KYC pack, constitution and Form A1, with the €50 CRO fee inside.
- Office and secretary: Registered office and company secretary at formation.
- First RBO filing: The beneficial ownership return, filed for you.
- Written price: One starting price, confirmed in writing before we file.
- Formed in about a week: With a complete file, from first call to certificate.
Conditions Behind the Benefits of an Irish Company
The benefits of an Irish company depend on a few conditions: a real trade, the close company surcharge, where the company is managed, the VAT rules for non-established businesses and on-time filings. Each one is simple to plan for.
Trading Income and the Close Company Surcharge
The 12.5% rate covers trading income, while rent, investment income, interest and excepted trades pay 25%. Most founder-owned companies are close companies, which pay a 20% surcharge on undistributed rental and investment income. Close service companies pay 15% on half of their undistributed trading income. A dividend within 18 months of the period end removes the surcharge.
Management, Control and Home-Country Rules
A company managed and controlled in Ireland is resident there. If real decisions happen in your home country, that country can claim the company and apply its CFC rules, so hold board meetings in Ireland.
VAT for Businesses Not Established in Ireland
Established businesses register for VAT above €42,500 for services or €85,000 for goods in a rolling 12 months, and pay 23% at the standard rate. A business not established in Ireland that makes taxable supplies here must register regardless of turnover.
Annual Returns and Audit Exemption
The first Form B1 annual return is made up to 6 months after incorporation and filed within 56 days, at €20 electronically. A late return costs €120 on day one, then €3 a day up to €1,200. Since 16 July 2025, more than one late return in 5 years removes audit exemption for 2 years. A small company qualifies by meeting 2 of 3 tests: turnover up to €15 million, a balance sheet up to €7.5 million and fewer than 50 employees. The CT1 return is due on the 23rd day of the ninth month after the period ends. We set up this calendar with the company.
Banking Benefits for Irish Companies
An Irish company gets a euro IBAN, SEPA payments across the EU and a choice of Irish banks or our regulated banking partners. Our partners open a multi-currency account in days, remotely, with no minimum balance, while high street banks take weeks.
AIB's business fee schedule effective 1 July 2026 charges account maintenance of €4.50 per quarter and 1.75% of the euro value on non-euro debit card purchases. Approval is the slow part: high street banks usually want an Irish-resident director and local activity, and rarely explain a refusal. See why banks reject business account applications.
Faster Accounts Through Our Banking Partners
We work with regulated payment and e-money partners built for companies run from abroad. Their published plans cost about €30 to €100 a month. Payments cost about €5 to €25 to send and €5 or less to receive, with FX about 0.25% to 1.0% over the interbank rate. We prepare the file from your company KYC pack and make the introduction.
Factor | Irish high street banks | Our banking partners |
|---|---|---|
Opening time | Weeks of review | Days |
Director and activity | Usually an Irish-resident director and local activity | Remote, owners and directors abroad accepted |
Monthly cost | AIB maintenance €4.50 per quarter, plus transaction fees | About €30 to €100 a month on a published plan |
Non-euro spending | 1.75% on non-euro card purchases at AIB | FX about 0.25% to 1.0% over the interbank rate |
For a new Irish company with owners abroad, the partner account is the faster start. Many add an Irish bank later, once there is a trading history.
Read more: business bank accounts in Ireland for new companies and Ireland company formation with a bank account.
Equals Money
Business Bank Account
Time to onboard
2 Days
Account opening fee
Free
Monthly fee
€30
3S Money
Cross-border payments
Time to onboard
4 Days
Account opening fee
Free
Monthly fee
Starting from € 100
Ireland vs the UK, Cyprus and the Isle of Man
Ireland gives the best mix of a low trading rate and full EU membership. The UK costs less to set up but sits outside the EU. Cyprus is in the EU with a 15% rate and a strong IP box. The Isle of Man charges 0% on most activities but is outside the EU.
Factor | Ireland | UK | Cyprus | Isle of Man |
|---|---|---|---|---|
Company tax | 12.5% trading, 25% non-trading | 19% small profits, 25% main rate | 15% from 1 January 2026 | 0% on most activities, 10% on banking and property income |
VAT | 23% | 20% | 19% | 20% |
EU member | Yes | No | Yes | No |
Known for | EU trading base, R&D and IP reliefs, 78 treaties | No secretary or director residency rule | IP box at about 2.5% effective, treaty network | Holding and non-EU trading |
Our price | From €1,899 | From €350 (includes the £100 Companies House fee) | From €1,200 | From €1,499 (LLC) |
Time with us | About 1 week | About 1 week | About 1 week | About 1 week |
Ireland costs more to set up than all three, but only Ireland pairs EU membership with a 12.5% trading rate. For a growing business that sells into the EU, that outweighs a lower setup price.
Ireland vs the UK
A UK private company needs no secretary and has no director residency rule, and it costs less to form. But the UK is outside the EU and taxes profits at 19% to 25%, so it suits a UK-focused business. Read the benefits of setting up a company in the UK.
UK Company Incorporation
Binderr
Corporate tax
19% (small profits) / 25% (main rate)
Time to Incorporate
1 Week
Cost
€350 (no pre-payment)
Ireland vs Cyprus
Cyprus raised corporation tax to 15% from 1 January 2026, so Ireland's 12.5% undercuts it on trading profits. Cyprus is sold on its IP box at about 2.5% effective and its treaty network, which suits IP and holding company formation in Cyprus.
Cyprus Company Incorporation
Binderr
Corporate tax
15% flat
Time to Incorporate
1 Week
Cost
€1,200 one-off
Ireland vs the Isle of Man
The Isle of Man charges 0% on most activities and 10% on banking and property income, but it sits outside the EU and suits holding and non-EU trading. See the benefits of registering a company in the Isle of Man.
Isle of Man Company Incorporation
Binderr
Corporate tax
0% for most activities
Time to incorporate
1 Week
Cost
Starting from €1,499
Who Gets Little Benefit From an Irish Company
The benefits of setting up a company in Ireland are smallest for a pure investment company, a founder who runs everything from a high-tax home country, and a small consultancy that keeps its profits. Here the 25% rate, the surcharges or home-country rules cancel most of the gain.
A company that only holds property or cash pays 25%, plus a 20% surcharge on what it keeps. A holding company still works when its income is foreign dividends under the participation exemption.
A consultancy pays the 15% service company surcharge on half of its undistributed trading income and gets no start-up relief. A business with no EU customers may find the UK or the Isle of Man simpler. Our page on the best country to register a company in Europe sets out the options.
Common Mistakes That Cancel the Benefits of an Irish Company
Four mistakes cancel most of the benefits of an Irish company: putting passive income in it, running it from home, keeping no R&D records and having no employer PRSI. Each one is easy to avoid with planning before formation.
Planning on 12.5% for Passive Income
Some founders move rental or investment income into an Irish company and expect 12.5%. That income pays 25%, and a 20% surcharge applies to what the company keeps. Separate trading and passive activities, pay out income within 18 months of the period end, and use the participation exemption for foreign dividends.
Running the Company From Home
Some founders form an Irish company and run it from abroad. If decisions are made in your home country, it can treat the company as resident and tax the profits under its CFC rules at its own rate. Appoint a director in Ireland or the EEA, hold board meetings in Ireland and keep minutes.
Keeping No R&D Records
A product company does the work but keeps no time sheets or project notes, so at claim time nothing proves the spend. On €100,000 of qualifying spend, for example, that is €35,000 of credit lost. Record each project, the people on it, their hours and the costs from day one.
No Employer PRSI and No Start-Up Relief
Founders often take no salary in the first years. That leaves no employer PRSI, and start-up relief is capped by the PRSI the company pays, so relief on up to €40,000 of tax can shrink to almost nothing. Run payroll from the first hire and pay directors through PAYE where it makes sense. Class S PRSI counts up to €1,000 per director.
Talk Through the Benefits of an Irish Company
Book a short advisory call and we check which Irish company benefits apply to your plan.
- €30 advisory call: Credited against your setup if you go ahead within 30 days.
- Trading or passive: We check which rate your income will pay.
- Reliefs mapped: Start-up relief, the R&D credit and the participation exemption.
- Director setup: EEA director, bond or Irish board, decided before you file.
- Straight answers: If Ireland is the wrong fit, we tell you.
Bottom Line
The benefits of setting up a company in Ireland are real and measurable: 12.5% on trading profits, a 35% R&D credit, a 10% rate on IP profits, start-up relief for 5 years, tax-free foreign dividends and 78 treaties. You also get an EU company that trades in euro and runs in English.
Every benefit has a condition. The 12.5% rate needs a real trade, start-up relief needs payroll, the R&D credit needs records, and treaties need Irish residence. Without an EEA director, you need the €25,000 bond.
We form the company with those conditions built in, from €1,899 and in about a week with a complete file. A realistic first year for a simple company runs about €3,500 to €7,500. Tell us your plan, and we set it up.
What are the benefits of setting up a company in Ireland?
What are the tax benefits of an Irish company?
Is Ireland's corporation tax really 12.5%?
Does the 15% global minimum tax apply to my Irish company?
What is the Knowledge Development Box?
How does the R&D tax credit work in Ireland?
Can a foreigner own 100% of an Irish company?
What is start-up relief in Ireland?
Is Ireland good for a holding company?
How many tax treaties does Ireland have?
Is Ireland better than the UK for a company?
What are the downsides of an Irish company?
How long does it take to set up a company in Ireland?
Sources
- CRO company fees list: Form A1 at €50 electronic only, and the Form B1 annual return fee.
- CRO company registration methods: the Fé Phráinn and ordinary A1 schemes, the 5 and 10 working day targets, and name reservation.
- CRO Annual Report 2025: 26,533 new companies in 2025, 340,693 on the register and over 95% of filings electronic.
- Companies Act 2014, section 137 (Irish Statute Book): the EEA resident director rule and the €25,000 bond.
- Revenue, corporation tax basis of charge: the 12.5% and 25% rates.
- Revenue, tax relief for new start-up companies: section 486C limits, the PRSI cap and exclusions.
- Revenue, exemption for foreign distributions: the participation exemption from 1 January 2025.
- Revenue, double taxation treaties: 78 signed agreements, 75 in effect.
- Department of Finance, Budget 2027 Tax Policy Changes: the R&D, Knowledge Development Box and start-up relief proposals.
- IDA Ireland Annual Report 2025: more than 1,800 multinational operations and 312,468 direct jobs.



