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Ireland
Doing Business
Ireland Business Guide
Ireland is Europe’s leading hub for US tech and pharma multinationals, offering 12.5% corporate tax, an English-speaking EU base, and a young highly educated workforce in Dublin’s thriving ecosystem.
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Ireland Business GuideIE
Ireland
Corporate Income Tax
Ireland Tax Brief
Ireland has a capital gains tax rate of 33%. Small companies are required to make their first installment payment 31 days before the end of the tax accounting period, with the final installment due at…
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Ireland Tax BriefGeneral CIT Rate
Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).
CIT Return Due Date
Nine months after the end of the tax accounting period.
CIT Payment Due Date
Nine months after the end of the tax accounting period.
Estimated Payment Due Date
Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.
Resident WHT (Dividend/Interest/Royalty)
25/20/20
Non-Resident WHT (Dividend/Interest/Royalty)
25/20/20
General Capital Gain Tax Rate
33%
Composite Effective Average Tax Rate
12.36
Composite Effective Marginal Tax Rate
13.21
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Ireland
Value-Added Tax
Ireland GENERAL VAT RATE
23%
GENERAL VAT RATE FOR IRELAND
IE
Ireland
Value-Added Tax
Ireland Ireland
23%
Standard VAT for Ireland
IE
Ireland
Legal Entity Types
Ireland CLG
Company Limited by Guarantee Not Having A Share
Capita
CLG is a special type in Irish company law that allows companies to operate on a non-profit basis. This type of company is commonly used for charitable organizations, social groups, or other non-profi…
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Ireland CLGOwnership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
No requirements
Requirements For Directors
At least one
Legal Representative Not Mandatory
Positive
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
1 euro
Capital Injection Not Required
Positive
Capital Injection Requirement
This type of company has no shareholders or share capital. They are required to appoint members instead of shareholders, and these members are required to contribute 1 euro to the company in the event of the company's success. This company type is suitable for non-profit companies or non-governmental organizations.
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Ireland
Legal Entity Types
Ireland DAC
Designated Activity Company
Scope of operation, but the company's business scope can also be changed by resolution of the shareholders' meeting.
DAC is the abbreviation of Designated Activity Company, which is a legal entity be…
DAC is the abbreviation of Designated Activity Company, which is a legal entity be…
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Ireland DACOwnership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
Up to 149 shareholders
Requirements For Directors
At least one
Legal Representative Not Mandatory
Positive
Local Directors Not Mandatory
Negative
Local Secretaries Not Mandatory
Negative
Minimum Registered Capital Requirement
1 Euro
Capital Injection Not Required
Positive
Capital Injection Requirement
N/A
IE
Ireland
Legal Entity Types
Ireland LTD
Private Company Limited by Shares
LTD is the abbreviation of Private Company Limited by Shares, which is a legal entity registered in Ireland. It is a type of corporate entity with shared ownership, meaning that all shareholders colle…
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Ireland LTDOwnership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Negative
Requirements For Shareholders
Up to 149 shareholders
Requirements For Directors
At least one director is an EEA resident. Or the company must purchase a "Section 137 Non-EEA Resident Director Bond".
Legal Representative Not Mandatory
Positive
Local Directors Not Mandatory
Negative
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
Starting from 1 EUR.
Capital Injection Not Required
Positive
Capital Injection Requirement
N/A
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Ireland
Legal Entity Types
Ireland PLC
Public Limited Company
PLC is the abbreviation for Public Limited Company, which is a legal entity and belongs to the type of company in Ireland. Its ownership is consolidated, meaning that the owners of the company can par…
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Ireland PLCOwnership
Consolidated Ownership
Limited Liability
Positive
Publicly Participates In Capital Market
Positive
Requirements For Shareholders
At least seven shareholders are needed
Requirements For Directors
At least one
Legal Representative Not Mandatory
Negative
Local Directors Not Mandatory
Positive
Local Secretaries Not Mandatory
Positive
Minimum Registered Capital Requirement
1 euro
Capital Injection Not Required
Positive
Capital Injection Requirement
At least seven shareholders are needed, and the allocated capital should not be less than 38,092.00 euros.
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