GoLow corporate tax
12.5 % on trading income — the 15 % OECD minimum tax only applies to very large groups.
Company formation
Company Formation in Ireland
Ireland combines EU membership, the English language and common law with low corporate taxation. The Ltd is the standard limited company; incentives such as the KDB and the R&D credit lower the effective burden further. Legal status: 2026, without guarantee.
CIT 12.5 %Ltd without minimum capital3–5 working days
Key figures
Ireland at a glance
12,5 %
Corporate tax (trading income)
6,25 %
Knowledge Development Box (IP)
3–5 working days
Formation via the CRO
30 %
R&D tax credit (refundable)
Advantages
What speaks for Ireland
English + EU + common law
The only large English-speaking common-law location inside the EU.
Tech ecosystem
European HQ of Apple, Google, Meta, Pfizer and many more; startup growth ~33.5 % (top in Europe).
Tax comparison
Example: €100,000 profit
| Germany | Ireland | |
|---|---|---|
| Corporate tax | ~30 % (effective) | 12.5 % |
| Tax on €100,000 profit | ~€30,000 | €12,500 |
| Special feature | Municipal trade tax | KDB 6.25 % on IP, R&D credit 30 % |
Start-up relief: exemption for new companies in the first 3 years on profits up to €40,000/year.
Legal forms
Legal forms at a glance
| Legal form | Minimum capital | Liability | Typical use |
|---|---|---|---|
| Private Ltd (LTD) | formally €0 | limited | Standard, startups, HQ |
| DAC / PLC | partly prescribed | limited | Regulated/capital-market firms |
| Sole trader | none | unlimited | Sole proprietorship |
| Branch | — | parent liable | Market entry |
Mandatory: at least 1 director, a company secretary and a registered office in Ireland.
Process
How incorporation works
Ltd structure
Define director, company secretary and registered office.
CRO registration
Online registration with the Companies Registration Office.
Revenue registration
Tax registration.
Bank account
Open the account.
Enterprise Ireland programmes
Optional: HPSU and other supports.
3–5 working days.
Costs
Costs (indicative)
CRO registration €100 online; with secretary, registered office and advice ~€500–1,500 (indicative).
Taxes
Corporate taxes
| Item | Rate |
|---|---|
| Corporate tax (trading income) | 12.5 % |
| OECD minimum tax (revenue ≥ €750 m) | 15 % |
| Knowledge Development Box (IP) | 6.25 % |
| R&D tax credit | 30 % (refundable) |
Start-up relief: exemption for new companies in the first 3 years on profits up to €40,000/year. Participation exemption for certain foreign dividends since 2025.
Knowledge check
Worth remembering
Tap a card to reveal the answer. Content AI-assisted and editorially reviewed.
Corporate tax rate?
Show answer
12.5 %.
KDB rate?
Show answer
6.25 % on qualifying IP income.
R&D credit?
Show answer
30 %, refundable.
Location in numbers
Ireland in numbers
| Metric | Value |
|---|---|
| Startup growth rate | ~33.5 % (top in Europe) |
| Resident tech groups | Apple, Google, Meta, Pfizer and more |
| KDB effective tax on IP | 6.25 % |
| Language | English (EU) |
Latest developments
Latest developments (as of July 2026)
- R&D tax credit increased to 30 %.
- OECD minimum tax of 15 % for large groups since 2024.
- Participation exemption for foreign dividends (2025).
FAQ
Frequently asked questions about Ireland
How high is the corporate tax?
12.5 % on operating profits (15 % only for very large groups).
What is the KDB?
6.25 % effective tax on qualifying IP income.
How fast is formation?
3–5 working days via the CRO.
Do I need local officers?
Yes: a director, a company secretary and a registered office in Ireland.
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Sources & disclaimer
Sources
This page is for general information only and does not replace legal or tax advice. Binding information is provided by the competent authorities of the respective country and by lawyers, notaries and tax advisors licensed there. For the tax consequences of relocating from Germany or Austria, tax advisors licensed in those countries are responsible. All information without guarantee. Status: July 2026. For an individual assessment: contact@goglobal.associates.
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