The official rules that apply
- Section 137 of the Companies Act 2014 requires every company to have at least one EEA-resident director; failure is a criminal offence.
- The requirement does not apply to a company holding a bond in the prescribed form to the value of €25,000.
- The bond must be valid for at least two years and the surety must be a bank, building society, insurance company or credit institution.
Registration basics in Ireland
| Company type | Private company limited by shares (LTD) |
|---|---|
| Registry | Companies Registration Office (CRO) |
| Government filing fee | €50 — €50 filed online (Form A1 via CORE), €100 on paper. |
| Registration time | The CRO aims for 10 working days online (its charter says 15); the Fé Phráinn scheme aims for 5. |
| Resident director | At least one EEA-resident director, unless the company holds a €25,000 bond valid for at least two years. |
| Visit, notary or lawyer | Online via CORE; no notary requirement found. |
| Registered address | The registered office must be a physical location in Ireland. The CRO does not address virtual offices. |
| Minimum capital | Not stated |
| Corporate tax | 12.5% on trading income; 25% on non-trading income such as rent or investment income. |
| Every year | Annual return and financial statements to the CRO (not re-verified in this check). |
Full step-by-step guide: company registration in Ireland.
Sources
- cro.ie, checked 27 September 2026
- cro.ie, checked 27 September 2026
- cro.ie, checked 27 September 2026