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Complete guide · updated for 2026 · 8 min read

Setting up a company in Ireland the complete guide

You set up a company in Ireland by registering with the Companies Registration Office (CRO). It’s less daunting than it sounds. You need a name, at least one director, a company secretary, an Irish registered office and a few details about who owns what. This guide walks you through every step, what it costs, and what happens once you’re registered.

At a glance

A few working daysonce your paperwork is in order
One director is enoughfor a private company (LTD)
No minimum share capitalfor an LTD
12.5% corporation taxon trading profits

THE BASICSWhat you need to set up a company in Ireland

Eight pieces of information are all the CRO needs. Get them right first time and registration is mostly admin. Get one wrong and the form bounces back, which is where most delays come from.

Don’t forget PPS numbers. Every director gives a PPS number, or applies for an Identified Person Number (IPN) if they don’t have one. Start early, because it’s one of the most common causes of delay. How the IPN works

See the full breakdown of all 8 requirements

TIMINGHow long does it take to set up a company in Ireland?

Most companies are registered within a few working days of a complete, correct application. The waiting usually happens before the filing and after it, not during it.

Rushing a deadline? Read how long registration really takes.

BUDGETHow much does it cost to set up a company in Ireland?

Your total depends on the package you choose and which extras you genuinely need. Here’s what to budget for.

One-off costs

  • Your formation agent’s fee, which is on our pricing page
  • The CRO incorporation fee (currently €50 online)
  • An IPN, only for directors without a PPS number
  • A Section 137 bond, only if no director lives in the EEA
  • A registered office, if you can’t use your own address

Ongoing costs

  • The CRO annual return fee (currently €20 online)
  • Accounts preparation
  • Company secretarial support
  • Corporation tax return, and VAT or payroll if they apply
Ask what’s included. Check whether a quoted price covers the CRO fee, your constitution and share certificates, so there are no surprises later.

THE PROCESSHow to register a company in Ireland, step by step

Choose and check your nameGeneric words like “services” or “Ireland” won’t rescue a name that’s too close to an existing one. Check it before you order branding. Naming tips
Pick your company typeAn LTD for most trading businesses. A DAC, CLG, PLC or ULC depending on your specific requirements.
Appoint directors and a secretaryWith one director, the secretary must be someone else. Many owners hand the role to a professional. Secretarial services
Sort PPS numbers or IPNsEvery director needs one or the other, so do this early. IPN Guide
Set your registered officeIt’s on the public record. Many founders working from home use a service instead. Registered office service
Decide your shares and shareholdersThink about the split now. A 50/50 split between founders with no agreement is a classic source of trouble later.
File, then receive your certificateOnce the CRO accepts the application, you get a certificate of incorporation and your company registration number. Register online with us

CHOOSING A STRUCTUREWhich type of company should you set up?

For most trading businesses, a private company limited by shares (LTD) is the answer. The others exist for specific situations.

TypeMin. directorsBest for
LTD1Trading companies, consultancies, start-ups and most subsidiaries
DAC2Regulated businesses, special-purpose vehicles, or where a lender wants stated objects
CLG2Charities, clubs and management companies with no shareholders
PLC2Companies offering shares to the public
ULC2Specific group, corporate or legal structures seeking financial privacy

Comparing a subsidiary with a branch? Read our branch versus limited company guide.

SOLE TRADER OR COMPANYShould you be a sole trader or a limited company?

If you’re testing an idea with small profits and little risk, a sole trade can be enough. Most growing businesses choose a company.

Sole traderLimited company
LiabilityUnlimited, so personal assets are exposedLimited, so your assets are generally protected
Tax on profitsIncome tax up to 40%, plus USC and PRSI12.5% corporation tax on trading profits
Public filingsNoneAnnual return and accounts
InvestorsNot practicalShares can be issued

Remember that paying yourself from a company is taxed too, so the saving isn’t automatic. Our tax tip on picking a structure

LIVING ABROAD?Setting up a company in Ireland as a non-resident

You don’t need to live in Ireland, hold an Irish passport or visit to own or direct an Irish company. The whole process runs remotely. What you need is an Irish registered office, plus one of three routes for the director rule.

UK founders: the UK left the EEA at the end of 2020, so a UK-resident director doesn’t meet the rule on its own.
Northern Ireland: an Irish company doesn’t get a Northern Ireland registration. They’re separate jurisdictions, so you’d register a UK establishment or form a separate company there.
Tax residence: it follows where decisions are really made. If the 12.5% rate is part of your plan, build genuine presence in Ireland and take advice first.

Our guide for non-EEA directors · Moving a UK company to Ireland

THE BIG PICTUREWhy set up a company in Ireland?

12.5%Corporation taxon trading profits. Passive income is taxed at 25%.
EUSingle marketTrade across the EU from an English-speaking base.
35%R&D tax creditsince Budget 2026, for qualifying innovation spend.
Common lawFamiliar legal systemUK and US lawyers can read Irish contracts easily.

Very large multinational groups face a 15% minimum rate. For an owner-managed company, 12.5% on trading profits is what applies. Corporation tax explained

REVENUERegistering for tax after you incorporate

Tip: registering for VAT early can let you reclaim VAT on your set-up costs, which often outweighs the extra admin if you sell to other VAT-registered businesses.

AFTER REGISTRATIONKeeping your Irish company compliant

Most avoidable damage happens here. The rules aren’t hard, but the deadlines are unfamiliar in year one and nobody sends a reminder.

ObligationDeadline
Beneficial ownership (RBO)Within 5 months of incorporation
First annual returnFalls 6 months after incorporation, then 56 days to file. No accounts needed the first time.
Later annual returnsEvery year, with accounts attached
Corporation tax return23rd day of the 9th month after your year end
Accounting recordsKeep them for six years
The costly one: miss the annual return window and a €100 penalty applies, plus €3 a day, capped at €1,200. We can file it for you, and our RBO filing service covers the other deadline.

Common mistakes to avoid

Missing the first annual returnForgetting the RBO filingLeaving PPS numbers to the last minuteA 50/50 split with no agreementMixing personal and company moneyChasing the 12.5% rate with no real presence here

QUICK ANSWERSFrequently asked questions

Can a non-resident set up a company in Ireland?
Yes. There’s no residency or nationality requirement to own or direct an Irish company. You need an Irish registered office and either an EEA-resident director or a Section 137 bond.
What is the minimum share capital for an Irish LTD?
There’s no statutory minimum for an LTD. Only a PLC has a minimum requirement.
Can one person set up a company in Ireland?
Yes. An LTD can have one director and one shareholder, who can be the same person. It still needs a company secretary, and with a single director that must be a different person.
Do I need an Irish bank account to register?
No. You need one to trade, and it’s often the slowest step, so start the application as soon as your certificate arrives.
Do I need an accountant?
There’s no legal requirement, but you must file accounts that meet Irish standards, and most directors prefer a professional to prepare them. We offer accounting services alongside formation.
Can I change my company name later?
Yes, by a members’ resolution and a filing with the CRO. Your registration number stays the same, so contracts and tax registrations carry over.

Ready to set up your company in Ireland?

Tell us about your business and we’ll take you from name check to certificate, then keep you compliant afterwards.

This guide is for general information and isn’t legal or tax advice. Rules and fees change, so please check your own situation with a professional.

Key dates
VAT3 return due the 19th (23rd on ROS)
PAYE, PRSI and USC due the 14th (23rd on ROS)
Form 11 and preliminary tax due 31 October (later on ROS)
Company CT1 due the 23rd of the ninth month after year end
Records must be kept for six years