Fact File

Fact File supplied by

Keogan Law & Tax.


Western Europe.

Time zone

Greenwich Mean Time in winter and Irish Standard Time in summer.


5,123,536 (2022 prelim results census).



Airport (s)

Main at Dublin, Shannon, Cork, Ireland West Mayo. Regional at Kerry, Donegal, Sligo, Waterford and Connemara.


English (also officially Irish).



Political System

Democratic Republic.

International Dialing Code


Legal System

Statute and common law and EU Directives.

Centre's expertise

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%.

Exchange restrictions


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.

Permitted currencies

All major currencies are permitted currencies- S66(2) of the Companies Act 2014.

Minimum authorised capital

No minimum requirement.

Minimum share issue


Shelf companies

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.

Incorporation fees

€50 - €100.

Annual fees

€20 - €40.

Minimum number

One for LTD; two for all other company types.

Residency requirements

Every company must have one EEA resident director unless surety of €25,000 provided.

Corporate directors

Not permitted.

Meetings/ frequency

At the discretion and convenience of the directors.



Bearer shares


Minimum number


Public share registry

The public access to the Beneficial Ownership Register is currently closed due to the CJEU privacy case C-37/20.

Meetings/ frequency

AGM can be managed through written resolution.

Annual Return


Audit Requirements


Registered office


Domicile issues


Company naming restrictions