Ireland
Ireland-registered private limited company with 12.5% trading tax rate, EU market access, and strong credibility.
Key Benefits
One of the lowest corporation tax rates in the EU, in place since 2003 and widely regarded as a cornerstone of Ireland's business-friendly environment.
Full EU member with access to the single market, regulatory passporting, and the ability to trade freely across 27 member states.
Home to the European headquarters of many of the world's largest technology and pharmaceutical companies, lending significant credibility to Ireland-based entities.
Familiar English-language common-law framework that is well understood by international investors, lenders, and counterparties.
Qualifying IP income can benefit from an effective 10% tax rate through the KDB regime, supporting R&D-intensive and software businesses.
Tax Overview
Corporation Tax (Trading)
Applies to profits from active trading operations. In place since 2003 and one of the lowest rates in the EU. The 15% OECD Pillar Two minimum tax applies only to multinationals above €750 million consolidated revenue.
Corporation Tax (Passive)
Applies to non-trading income including rental income, interest, most foreign dividends, and income from trades carried on wholly outside Ireland.
Capital Gains Tax
Standard rate on disposal of chargeable assets. Revised Entrepreneur Relief allows a 10% rate on disposal of qualifying business assets, subject to conditions and a lifetime limit.
Dividend Withholding Tax
Applies to dividends paid by Irish resident companies. Exemptions available under the EU Parent-Subsidiary Directive and applicable double-tax treaties.
VAT
Standard rate on most goods and services. Reduced rates of 13.5% and 9% apply to specified categories. Zero rate applies to exports and certain food items.
Formation Process
Collect director and shareholder identification, confirm registered office, and prepare the company constitution.
Verify company name availability and submit Form A1 with constitution to the CRO via the CORE online system (€50 fee).
CRO review and processing of the incorporation application. Standard processing takes 5–10 working days; busy periods may extend to 2–3 weeks.
Receive Certificate of Incorporation, register for taxes with Revenue (within 30 days), and deliver the digital corporate pack.
Pricing
Formation Package
$2,100
Annual Maintenance
$4,500/year
Add-ons
Form your Irish Limited/Teoranta (Ltd/Teo) in Ireland and have your entity ready in 5-10 business days.
Nephos Group is a private facilitation platform, not a government agency or law firm. Information is general only (not legal/tax advice). Filings are completed by regulated third-party partners. Terms.