The official rules that apply
- Irish Corporation Tax is 12.5% on trading income and 25% on non-trading income (e.g. rental and investment income) and excepted trades.
- The R&D Corporation Tax credit rate is 30% for accounting periods commencing on or after 1 January 2024.
- Section 486C start-up relief can reduce a new company's corporation tax to nil in its first 3 years where liability does not exceed €40,000, capped by employer's PRSI (max €5,000 per employee), Class S PRSI of directors (max €1,000 per director), €40,000 overall.
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
- revenue.ie, checked 27 September 2026
- revenue.ie, checked 27 September 2026
- revenue.ie, checked 27 September 2026