Company Incorporation in Ireland
Incorporation of an Irish company at the CRO on Form A1 filed electronically through CORE — company constitution, first directors and secretary, subscribers and the mandatory EEA-resident-director test — through to the Certificate of Incorporation. The LTD is the default; a DAC or CLG is used where a stated objects clause or a guarantee structure is needed.
5–15 business days
EUR
Compare the structures
Every column is a vehicle you can actually incorporate here, and each is bought on its own terms. Every fact carries where it was read: on the authority’s own page, or — marked Indicative — on a filing platform or publication we name and link. Anything we could not read anywhere is marked Pending verification and confirmed with the authority before you pay.
| Private Company Limited by Shares (LTD)The default trading company and the standard Irish subsidiary of a foreign parent | Designated Activity Company (DAC)SPVs, JVs and regulated vehicles that need a stated objects clause | Company Limited by Guarantee (CLG)Charities, clubs and management companies with no share capital | Sole TraderFreelancers, contractors and single-owner micro-businesses starting out | Partnership (General / Limited)Two or more people or firms carrying on business together - professional practices and family businesses | External Company (Branch of a foreign company)A foreign company that wants an establishment/branch in Ireland without forming a separate Irish subsidiary | |
|---|---|---|---|---|---|---|
| Minimum owners | 1 | 1 | 1 | 1 | 2 | 1 |
| Maximum owners | 149 | 149 | Pending verification | 1 | 20 | Pending verification |
| Minimum directors | 1 | 2 | 2 | Pending verification | Pending verification | Pending verification |
| Liability | limited | limited | limited | unlimited | unlimited | unlimited |
| Foreign ownership | Yes | Yes | Yes | Yes | Yes | Yes |
| Tax treatment | Corporation tax: 12.5% on trading income, 25% on non-trading/passive income (Taxes Consolidation Act 1997). Large groups… | Same corporation-tax treatment as an LTD (12.5% trading / 25% passive). | Corporation tax applies to any trading/investment income; charitable tax exemption is a separate application to Revenue … | Taxed as personal income of the individual under income tax (progressive rates) plus PRSI and USC via self-assessment; n… | Tax-transparent: each partner is taxed individually on their share of profits (income tax / corporation tax as applicabl… | The branch is taxed in Ireland on the profits attributable to the Irish branch (corporation tax at 12.5%/25% as applicab… |
| Audit required | No | No | No | Pending verification | Pending verification | Pending verification |
| Audit threshold | Audit exemption is available to a company that qualifies as a 'small company' under the Companies Act 2014 (and files it… | Same small-company audit-exemption regime as the LTD (see LTD note and compliance). | A CLG may claim audit exemption on the small-company basis; note that historically CLGs and charities have narrower acce… | Pending verification | Pending verification | Pending verification |
| Annual compliance | Medium | Medium | Medium | Low | Low | Medium |
| Typical use | Venture-backed and bootstrapped Irish businesses, and the standard wholly-owned subsidiary vehicle for a foreign parent.… | Special-purpose vehicles, securitisation and aircraft-leasing SPVs, JV companies and entities that must have a stated ob… | Charities, sports and social clubs, apartment/estate management companies, and industry/membership associations. Members… | Solo consultant, tradesperson or online seller who wants the lightest structure. No separate legal personality; the indi… | Professional practices (solicitors, accountants) and family trades. A general partnership under the Partnership Act 1890… | A foreign parent that wants a registered Irish presence (a 'branch' or 'place of business') rather than a subsidiary. Re… |
What we will need from you
Upload these once. They are stored encrypted and reused across every service you buy from us.
Company constitution and proposed name
Single-document constitution for an LTD; a two-part constitution with an objects clause for a DAC or CLG.
Director and secretary details — minimum one director
A single-director LTD must appoint a separate person as company secretary; a DAC/CLG needs at least two directors.
PPS number for each director
A director with no Irish PPS number must first obtain an Identified Person Number via a witnessed Form VIF. This is the key step for a foreign director; from 30 Apr 2026 the VIF must be witnessed in person.
One EEA-resident director — or a €25,000 Section 137 bond / Section 140 certificate
Every Irish company must satisfy the EEA-resident-director rule (Companies Act 2014 s.137) or hold the bond / real-and-continuous-link certificate.
Subscriber names, addresses and shareholdings
Registered office address in the State
Cost breakdown
Our fee and the government’s are always separate lines. Government fees are passed through at exactly what the authority charges — we add nothing to them.
| Incorporation — Form A1 filed electronically (CORE)one line of this schedule appliesIndicative, not a firm quote. | €50Indicative — from cro.ie, not confirmed on a government portal. We confirm the exact amount before you pay. |
| Incorporation — Form A1 filed on paperone line of this schedule appliesPaper filing per the CRO fees page (snippet); almost all incorporations are electronic. Re-confirm on cro.ie. | €100Indicative — from cro.ie, not confirmed on a government portal. We confirm the exact amount before you pay. |
| Company name reservation (optional, held 28 days, offset against the A1)only if it appliesOffsettable against the A1 fee if lodged within the reservation period. Re-confirm on cro.ie. | €25Indicative — from cro.ie, not confirmed on a government portal. We confirm the exact amount before you pay. |
| Comriq professional fee | Fixed fee within 1 business day |
These are the authority’s published lines. Which of them apply depends on your filing — a schedule by headcount, capital or entity type is one line, not all of them — and the applicable line is confirmed before payment, at cost.
How it runs
You will see these exact stages update in your client portal as we progress.
Name Check
Proposed name cleared against the register; optionally reserved for 28 days.
Director Identity (VIF)
Any director without a PPS number obtains an Identified Person Number via a witnessed Form VIF.
Form A1 Filed on CORE
Incorporation application and constitution filed electronically.
Certificate of Incorporation
CRO issues the Certificate of Incorporation.
Beneficial Ownership Filed
Beneficial owners filed with the RBO within five months (no fee).
Indicative guidance — confirmed before payment
Requirements and statutory fees are set by Companies Registration Office (CRO) and change without notice. This page is general information, not legal or tax advice. Your engagement letter and quote are the binding documents.