Ireland: company and residency
IrelandEuropeOverview
Ireland suits founders who want an EU operating company with English-language law, a low rate on trading profits and access to EU banking and payment providers. It is a trading location, not a zero-tax one: passive income is taxed at 25%, and the low rate depends on a real trade.
For individuals the draw is the non-domicile position. Irish tax residents who are not domiciled in Ireland pay Irish tax on foreign income and gains only when they bring them into Ireland, with no annual charge for using the regime.
Citizens of the EU, EEA, Switzerland and the UK can live in Ireland without a permit. Others need an immigration permission, and the investor route closed in 2023, so the realistic paths are a start-up, employment or independent means.
Redomiciled coordinates formation and introductions with licensed Irish formation agents, lawyers and accountants, who give the legal and tax advice.
Irish company formation for EU trading businesses
An Irish private company limited by shares (LTD) is an EU company taxed at 12.5% on trading profits. Non-trading income such as most investment or rental income is taxed at 25%. The 15% Pillar Two minimum tax applies only to groups with consolidated revenue of EUR 750 million or more, not to typical owner-managed companies.
Every Irish company needs at least one director resident in an EEA state. Since Brexit a UK-resident director does not count. If no director is EEA-resident, the company needs a Section 137 non-resident director bond of EUR 25,000, which must be in place before incorporation is filed. A Section 140 certificate exempts companies with a real and continuous economic link to Ireland, but in practice it is applied for after incorporation, once that activity exists.
Dividends to shareholders abroad can often be paid without Irish withholding tax, depending on where the shareholder lives. We check this for each client before incorporation.
Redomiciled coordinates formation with a licensed Irish partner, including an EEA-resident director where the owners live outside the EEA.
Who it suits
Founders selling into the EU
You need an EU contracting entity that banks, EMIs and customers accept without questions.
UK founders after Brexit
You want an EU company in the same language and a similar legal system.
Trading and services businesses
Your profits come from an active trade, so the 12.5% rate applies.
Groups building EU substance
You will hire, contract or manage from Ireland over time.
Requirements
- Required
Registered office in Ireland
The statutory address filed with the Companies Registration Office (CRO).
- Required
One EEA-resident director or a Section 137 bond
An alternate director does not satisfy the rule.
- Required
Company secretary
Every Irish company appoints one; it can be a corporate service provider.
- Required
Beneficial ownership filing
Owners are recorded in the Register of Beneficial Ownership.
- Required
Annual return and tax filings
Filed each year with the CRO and Revenue.
- Depends on your case
Section 140 certificate
Replaces the bond once the company shows a real and continuous economic link with Ireland.
Documents
- Constitution of the companyFiled with the CRO at incorporation.
- Identity and address proofsFor directors, secretary, shareholders and beneficial owners.
- Section 137 bond certificateWhere no director is EEA-resident.
- Business description and expected flowsBanks and EMIs use it to assess the activity.
- DWT exemption declarationsFor shareholders who qualify, filed before the first dividend.
- Section 137 bond value
- EUR 25,000As of 2026-10-27 · [1]
- Typical bond premium
- About EUR 1,600 for two years (market quotes)As of 2026-10-27 · [3]
- Dividend withholding tax
- 25%, with exemptions for qualifying EU, EEA and treaty residentsAs of 2026-10-27 · [4]
- Pillar Two minimum tax
- 15%, groups with revenue of EUR 750m or moreAs of 2026-10-27 · [4]
- Penalty for no EEA director, bond or certificate
- Category 4 offence, fines up to EUR 5,000As of 2026-10-27 · [2]
Timeline
- 1Structure reviewShareholders, directors and the dividend position checked before anything is filed.
- 2Director solutionAppoint an EEA-resident director or arrange the Section 137 bond.
- 3IncorporationConstitution and Form A1 filed with the CRO.
- 4Tax registrationCorporation tax, and VAT or payroll where needed, with Revenue.
- 5Bank and EMI onboardingApplications to matched institutions, each with its own due diligence.
- 6Ongoing complianceAnnual return, accounts, tax return and beneficial ownership updates.
Banking fit
- Irish companies are generally well received by EU banks and EMIs, subject to each institution's due diligence.
- An EEA-resident director and a clear business narrative make onboarding easier than a bond-only structure.
Questions
What is the corporate tax rate in Ireland?
12.5% on trading profits and 25% on non-trading income such as most investment or rental income. Large groups with revenue of EUR 750 million or more are also subject to a 15% minimum tax.
Can a non-EU resident own and run an Irish company?
Yes. The company needs one EEA-resident director or a EUR 25,000 Section 137 bond. UK-resident directors no longer meet the EEA requirement.
Do dividends from an Irish company carry withholding tax?
The default rate is 25%, but qualifying shareholders resident in the EU, EEA or a treaty country can claim an exemption before payment. We check the position for each shareholder before incorporation.
What is a Section 140 certificate?
An exemption from the EEA-director rule for companies with a real and continuous economic link to Ireland. It is usually considered after incorporation, once that activity is in place.
Irish residence and the non-dom remittance basis
Ireland has no residence-by-investment route since the Immigrant Investor Programme closed on 15 February 2023. EU, EEA, Swiss and UK citizens can live in Ireland freely. Non-EEA nationals usually come through the Start-up Entrepreneur Programme, an employment permit or Stamp 0 for people of independent means.
The Start-up Entrepreneur Programme (STEP) is for founders of a high-potential start-up with at least EUR 50,000 in funding. The business should be innovative, aimed at international markets and capable of creating 10 jobs and EUR 1 million in sales within three to four years. No employment permit is needed on top.
Stamp 0 is for people of independent means who will not work or run a business in Ireland. Applicants show an individual income of EUR 50,000 a year, access to a lump sum for major expenses, and an accountant-certified financial report. It must be granted before arrival and is renewed every year.
For tax, residents who are not Irish-domiciled pay Irish tax on foreign income and gains only when they bring them into Ireland. Our Irish tax partners confirm whether this applies to you.
Who it suits
UK and EU founders relocating
No permit is needed, and the remittance basis can apply if you are not Irish-domiciled.
Non-EEA founders with a scalable start-up
STEP gives residence to build the company in Ireland.
Investors living on foreign income
Unremitted foreign income and gains stay outside Irish tax for non-doms.
Executives transferred by their employer
SARP reduces income tax on salary above EUR 125,000.
Requirements
- Required
Right to live in Ireland
EU, EEA, Swiss or UK citizenship, or an immigration permission.
- Required
Days in Ireland
183 days a year, or 280 over two years, for tax residence.
- Depends on your case
Non-Irish domicile
Needed for the remittance basis; it depends on your origin and long-term intentions.
- Depends on your case
Foreign accounts kept separate
Remittance planning works best when foreign income, gains and capital sit in separate accounts before arrival.
- Depends on your case
Funding or income evidence
EUR 50,000 in funding for STEP, or EUR 50,000 a year in income for Stamp 0.
Documents
- PassportFor immigration registration and tax registration.
- Business plan and evidence of fundingFor STEP applications.
- Accountant-certified financial reportFor Stamp 0, showing income and monthly spending.
- Proof of address in IrelandLease or title deed.
- Day-count recordsFlights and travel history.
- Immigrant Investor Programme
- Closed to new applications on 15 February 2023As of 2026-10-27 · [10]
- STEP funding
- EUR 50,000 for the founderAs of 2026-10-27 · [8]
- Stamp 0 income
- EUR 50,000 a year per person, plus a lump sum for major expensesAs of 2026-10-27 · [9]
- Stamp 0 duration
- One year, renewable; no work or business in IrelandAs of 2026-10-27 · [9]
- SARP
- 30% of salary above EUR 125,000 exempt, for arrivals from 2026 to 2030As of 2026-10-27 · [11]
- Ordinary residence
- From the fourth consecutive year of tax residenceAs of 2026-10-27 · [6]
Timeline
- 1Choose the routeFree movement, STEP, an employment permit or Stamp 0.
- 2Plan the remittance basisSeparate accounts for foreign income, gains and clean capital before you arrive.
- 3Immigration applicationFiled before arrival where a permission is needed.
- 4Arrival and registrationRegister your permission and obtain a tax number.
- 5Tax returnsDeclare residence, ordinary residence and domicile status each year.
Banking fit
- An Irish personal account helps evidence residence once you have an Irish address.
- Keeping foreign accounts outside Ireland is part of remittance planning, so plan private banking before arrival.
Questions
Does Ireland still have a non-dom regime?
Yes. Residents who are not domiciled in Ireland are taxed on foreign income and gains only when they bring them into Ireland. The UK ended its equivalent in April 2025.
Is there a golden visa for Ireland?
No. The Immigrant Investor Programme closed to new applications on 15 February 2023. Non-EEA founders now usually use the Start-up Entrepreneur Programme.
Can UK citizens move to Ireland?
Yes. UK citizens can live and work in Ireland without a permit. The EEA-resident director rule for Irish companies is a separate company-law requirement.
How much do I need for Stamp 0?
An individual income of EUR 50,000 a year, plus access to a lump sum for unexpected major costs, certified by an Irish accountancy firm. Stamp 0 does not allow work or business in Ireland.
How does Irish tax residence work?
183 days in a calendar year, or 280 days across that year and the previous one, with more than 30 days in each.
Banking in our network
We do not publish institution names: the right partner depends on your profile, and each institution keeps its own view on who it will serve.
0
No partner institution in our network is based here; companies and residents here are introduced to partners in other jurisdictions.
Sources
- 1.Irish Statute Book: Companies Act 2014, section 137, retrieved 2026-10-27
- 2.Companies Registration Office: duties of directors and secretaries, retrieved 2026-10-27
- 3.Open Forest: Irish company director residency requirements, retrieved 2026-10-27
- 4.PwC Worldwide Tax Summaries: Ireland, corporate withholding taxes, retrieved 2026-10-27
- 5.Saffery: Ireland non-domiciled tax, retrieved 2026-10-27
- 6.Revenue: Tax and Duty Manual Part 34, residence, retrieved 2026-10-27
- 7.Revenue: domicile and the domicile levy, retrieved 2026-10-27
- 8.Irish Immigration Service: Start-up Entrepreneur Programme guidelines, retrieved 2026-10-27
- 9.Irish Immigration Service: retiring to Ireland (Stamp 0), retrieved 2026-10-27
- 10.gov.ie: closure of the Immigrant Investor Programme, retrieved 2026-10-27
- 11.BDO: key changes to SARP from 1 January 2026, retrieved 2026-10-27
Reviewed by the Redomiciled team on .
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