How to start a company in Ireland
Last checked: November 2026 · Currency: EUR
Irish founder teams almost always incorporate a private company limited by shares (LTD) online with the Companies Registration Office (CRO). It costs €50, needs no minimum capital and no notary. You need at least one EEA-resident director (or a €25,000 bond) and a company secretary. Ireland's 12.5% trading tax rate and start-up relief make it cheap to run early on.
General information, not legal or tax advice. Rules and fees change; always check the official source.
Company types
| Type | Minimum capital | Liability | Best for |
|---|---|---|---|
| LTD Private company limited by shares | No minimum (one share is enough) | Limited | Co-founder teams planning to raise investment |
| DAC Designated activity company | No minimum | Limited | Companies that need a restricted objects clause (for example some regulated activities); needs at least two directors |
| Partnership / sole trader Unincorporated business | None | Unlimited (personal) | Testing an idea; not suited to investors |
Registration, step by step
- 1Agree on equity, roles and vestingAgree the split, roles and what happens if a founder leaves. Sign a shareholders' agreement with vesting, good/bad leaver and IP assignment clauses.CRO: Company Officers (directors and secretaries)
- 2Choose the LTD and line up officersYou need at least one director, a company secretary (a sole director cannot also be secretary) and at least one EEA-resident director, unless you hold a €25,000 bond.CRO Leaflet 17: EEA-resident director (PDF)
- 3Incorporate online with the CROFile Form A1 with the constitution through CORE, the CRO's online system. You can reserve the name first for €25, which is then deducted from the incorporation fee.CRO: Registration methods
- 4Register beneficial ownersWithin 5 months of incorporation, file every beneficial owner (generally anyone with more than 25%) with the Register of Beneficial Ownership. It is free and online only.RBO: How to register a beneficial owner
- 5Open a bank account and issue sharesOpen a business account with the certificate of incorporation, constitution and IDs; Irish banks can take several weeks. Founders pay for their shares into it and you record them in the share register.CRO: Company Fees
- 6Register for tax with RevenueRegister the company for corporation tax, and for VAT and employer PAYE if needed, through ROS (paper Form TR2 if you have no agent). Give Revenue a Statement of Particulars within 30 days of starting to trade.Revenue: How to register for tax as a new company
- 7Register your trademarkFile an Irish trademark with the IPOI, or an EU trademark with EUIPO. EU SME Fund vouchers have refunded part of the fees in past years.IPOI: Apply for a trade mark
Costs and time
| Item | Amount |
|---|---|
| CRO incorporation fee (Form A1, online only) | €50 |
| Optional name reservation (deducted from the A1 fee if used within 28 days) | €25 |
| RBO beneficial ownership filing | Free |
| Formation agent or solicitor (optional, includes constitution and secretary) | €100–500 + VAT Check the official source |
| Bond instead of an EEA-resident director (insurer premium, 2-year minimum term) | €1,000–2,000 for a €25,000 bond Check the official source |
| IPOI trademark (one class) | €70 application + €177 registration; €70 per extra class |
How long it takes: About 1–3 weeks: CRO aims to issue the certificate within about 5–10 working days of a correct online A1. Opening a bank account often takes longer.
Taxes
| Tax | Rate | Note |
|---|---|---|
| Corporation tax | 12.5% on trading income; 25% on non-trading (passive) income | Start-up relief can cut corporation tax for the first 5 years of trading (linked to employer PRSI paid; for trades started by 31 Dec 2026) |
| VAT | 23% standard; 13.5%, 9% and 0% for some goods and services | Register once turnover exceeds €42,500 (services) or €85,000 (goods) in 12 months Check the official source |
| Employer PRSI and PAYE | Employer PRSI about 9–11% | Founder-directors who take a salary go through payroll. Rates rise in steps from 2024 to 2028 Check the official source |
Protect your name
TrademarkIPOI (Intellectual Property Office of Ireland) or EUIPO (whole EU)€70 application for one class + €177 registration; €70 per extra class (IPOI); €850 for one class at EUIPO Trademark officeTrademark basics →
PatentIPOI, or the European Patent Office (Ireland has not yet joined the Unified Patent Court)Patent officePatent basics, and when not to bother →
Tips for co-founders
- If no founder lives in the EEA, plan for the €25,000 bond or a section 140 certificate. Operating without an EEA director is a criminal offence.
- UK-resident directors do not count as EEA-resident since Brexit.
- The CRO's model constitution is fine to start, but add share transfer and pre-emption terms that match your shareholders' agreement.
- Talk to your Local Enterprise Office and Enterprise Ireland early. They run founder programmes and grants, and the HPSU (high-potential start-up) track is the usual route to early investment.
- Investors in Irish startups may claim income tax relief under EIIS. Keep your share structure simple so the company stays eligible.
Official links
General information, not legal or tax advice. Rules and fees change; always check the official source. Last checked: November 2026.