Fact File supplied by
Keogan Law & Tax.
Greenwich Mean Time in winter and Irish Standard Time in summer.
5,123,536 (2022 prelim results census).
Main at Dublin, Shannon, Cork, Ireland West Mayo. Regional at Kerry, Donegal, Sligo, Waterford and Connemara.
English (also officially Irish).
International Dialing Code
Statute and common law and EU Directives.
Finance, banking, intellectual property, international trust.
Personal income tax
Standard rate of income tax at 20% and higher rate at 40%. Universal Social Charge (USC) rates between 0.5% and 11%.
Corporate income tax
6.25% (R&D), 12.5% and 25%.
Tax information exchange agreements
Anguilla, Antigua, Barbuda, Argentina, Belize, Bermuda, British Virgin Islands, Cayman Islands, Bahamas, Cook Islands, Dominica, Gibraltar, Grenada, Liechtenstein, Macao, Marshall Islands, Montserrat, Samoa, Saint Christopher (Saint Kitts) and Nevis, San Marino, St. Lucia, St Vincent & the Grenadines, Turks & Caicos and Vanuatu.
Double Taxation Agreements
Albania, Armenia, Australia, Austria, Bahrain, Belarus, Belgium, Bosnia-Herzegovina, Botswana, Bulgaria, Canada, Chile, China, Croatia, Cyprus, Czech Republic, Denmark, Egypt, Estonia, Ethiopia, Finland, France, Georgia, Germany, Greece, Hong Kong, Hungary, Iceland, India, Israel, Italy, Japan, Korea, Kuwait, Latvia, Lithuania, Luxembourg, Macedonia, Malaysia, Malta, Mexico, Moldova, Montenegro, Morocco, Netherlands, New Zealand, Norway, Pakistan, Panama, Poland, Portugal, Qatar, Romania, Russia
Double Taxation Agreements (continued)
Saudi Arabia, Serbia, Singapore, Slovak Republic, Slovenia, South Africa, Spain, Sweden, Switzerland, Thailand, Turkey, United Arab Emirates, Ukraine, United Kingdom, United States, Uzbekistan, Vietnam and Zambia.
All major currencies are permitted currencies- S66(2) of the Companies Act 2014.
Minimum authorised capital
No minimum requirement.
Minimum share issue
Pursuant to section 18 of the Companies Act 2014, a company shall not be formed or registered unless it appears to the Registrar that the company, when registered, will carry on an activity in the State. Shelf companies are therefore not available.
Timescale for new entities
5-15 working days.
€50 - €100.
€20 - €40.
One for LTD; two for all other company types.
Every company must have one EEA resident director unless surety of €25,000 provided.
At the discretion and convenience of the directors.
Public share registry
The public access to the Beneficial Ownership Register is currently closed due to the CJEU privacy case C-37/20.
AGM can be managed through written resolution.
Company naming restrictions