Starting a company in Ireland as a non-resident, what you need and what you do not
You can own and run an Irish company from anywhere in the world. Nobody asks for Irish residency or citizenship. What the law does ask for is an Irish registered office and a director who lives in the EEA, or a €25,000 bond if you do not have one. This page walks through your options, the paperwork and what happens after the certificate arrives.
Your residence decides the route
- You live in IrelandYou meet the EEA-director rule yourself.
- You live elsewhere in the EEAYou meet it too, so no bond is needed.
- You live outside the EEAAppoint an EEA-resident director or arrange a €25,000 bond.
- Your passport does not matterThe rule follows where you live, not your citizenship.
What the law asks of a non-resident founder
Three ways to meet it
Pick the route that fits how much control you want to keep.
Appoint an EEA-resident director
- WhoA co-founder, employee or trusted contact who lives in the EEA
- DutiesFull director duties under the Companies Act
- CostNo bond needed
- Watch outThey carry personal legal responsibility, so choose carefully
Use a professional EEA director
- WhoA director supplied by a corporate services firm
- DutiesThe same legal duties, so providers usually want a say in key decisions
- CostAn ongoing fee
- Watch outCheck what authority and oversight you keep
Take out a Section 137 bond
- WhatA €25,000 bond from a bank, building society, insurer or credit union
- DurationTwo years, then renew it and file the renewal with the CRO
- CostA premium for the two years, so ask for current quotes
- Watch outIf it lapses with no EEA director, the company is in breach
Four quick questions
From abroad to a registered company
What to gather before you start
A new Irish company or a branch?
Irish subsidiary or standalone company
- Legal statusA separate legal entity
- LiabilityLimited to the company
- TaxIrish-incorporated companies are generally Irish tax resident
- FilingsCRO annual return and financial statements
Branch of a foreign company
- Legal statusPart of your existing company
- LiabilityThe parent remains liable
- TaxTaxed on the profits of the Irish branch
- FilingsBranch filings with the CRO
Your first year, in order
- Register for corporation tax on ROS
- Open a business bank account
- Arrange registers and a seal if you want them
- File the beneficial ownership return (RBO)
- First annual return: the return date is six months after incorporation, then 56 days to file
- No accounts needed the first time
- Annual return (€20 online)
- Financial statements and corporation tax return
- Keep the bond or EEA director in place
What applies to an Irish company with owners abroad
| Topic | What applies | Notes |
|---|---|---|
| Company tax residence | Irish-incorporated companies are generally Irish tax resident | Unless a tax treaty treats the company as resident elsewhere. Revenue applies this to companies incorporated on or after 1 January 2015 |
| Corporation tax rate | 12.5% on trading profits, 25% on passive income | Same rate whether the owners live in Ireland or abroad |
| VAT | Register above €42,500 for services or €85,000 for goods | Revenue looks for a genuine intention to trade in Ireland |
| Employer taxes | PAYE if you pay anyone, including a director | Register before the first payment |
| Profits paid to you | Dividend withholding tax may apply | Exemptions can apply to some non-resident shareholders who file the right declaration, so check |
| Your own tax | Depends on where you live | Take advice in both countries |
Four things non-residents get wrong
Three founders, three routes
A US founder selling to EU customers
Nobody on the team lives in the EEA and she wants to keep control of the board.
An Indian software company opening an EU subsidiary
A senior employee based in Germany agrees to act as a director.
A consultant with Irish clients
Based in Northern Ireland, which is in the UK and outside the EEA.
Ireland does not ask where you come from. It asks where one of your directors lives and where the company can be reached.
The whole non-resident rule, summarisedQuestions about starting an Irish company from abroad
Can a non-resident own and run an Irish company?
Yes. There is no residency or nationality requirement for owners or directors. The company needs an Irish registered office and either an EEA-resident director or a bond.
Do I need to visit Ireland to set it up?
No. The filing is online and can be completed from abroad with the right identity documents. Banks sometimes ask for more, so raise that early.
What is the EEA-resident director rule?
Under section 137 of the Companies Act 2014, every company needs at least one director who lives in an EEA state: the EU member states plus Iceland, Norway and Liechtenstein. An alternate director does not count.
How much is the Section 137 bond, and how long does it last?
It is a €25,000 bond, valid for two years, from a bank, building society, insurer or credit union. You pay a premium for it, and renewals have to be filed with the CRO.
Can I avoid the bond with a Section 140 certificate?
Only established companies. You need a statement from Revenue that the company has a real and continuous link with economic activity in Ireland, then apply to the CRO. A new company cannot use it at incorporation.
What if I ignore the rule?
The company is in breach of the Companies Act. It is an offence that can lead to a fine of up to €5,000, and it puts the company's good standing at risk.
Can I open an Irish bank account from abroad?
Practice varies. Banks carry out enhanced checks on non-resident owners and some ask for extra evidence of a link to Ireland. It is often the slowest step, so start as soon as the certificate arrives.
Will my Irish company be tax resident in Ireland?
Generally yes. A company incorporated in Ireland on or after 1 January 2015 is treated as Irish tax resident unless a tax treaty makes it resident elsewhere. Take advice before you decide where the board meets and decisions are made.
Related guides
Non-EEA resident directors
The EEA-resident director rule and the €25,000 bond, explained.
BONDNon-resident director bond: complete guide
How the €25,000 Section 137 bond works and how to get one.
NOMINEERegister a company with a nominee director
A professional director and shareholder arrangement, explained.
ADDRESSRegistered office address in Dublin
A compliant Irish address for your company, with official post handled.
Ready to start your Irish company?
Tell us where each director lives. We confirm the director route, arrange the registered office and bond if needed, and file with the CRO.
- Where each director lives
- Whether you have an EEA-resident director
- What the company will do
- Whether you want the registered office and bond arranged