Complete 2025–2026 Guide

Ireland Company Formation for Non-Residents

Requirements, Documents & Costs

📅 March 2026  ·  12 min read  ·  Abbey Blue Formations Team  ·  Dublin, Ireland

A practical, no-jargon guide to registering your Irish company from anywhere in the world — covering every requirement, document, and cost you need to know. 

12.5%

Corporate Tax Rate

3–5 Days

To Register

100%

Foreign Ownership

From €229

Formation Packages

📍 In this guide: Whether you’re an entrepreneur in the UAE, USA, or anywhere in the world, this page covers everything you need to register a company in Ireland as a non-resident — requirements, documents, and costs for 2025–2026.

company set up for a non eue person

Why Non-Residents Choose Ireland for Company Formation

Ireland has firmly established itself as one of Europe’s most attractive destinations for company formation for non-residents. With a business-friendly legal framework, an English-speaking workforce, and unrivalled EU market access, thousands of international entrepreneurs choose to register a company in Ireland every year.

Europe's Lowest Tax

12.5% corporation tax on trading income — one of the most competitive rates in the EU.

Full EU Market Access

Only English-speaking EU state post-Brexit — a natural gateway to European markets.

Fast Remote Setup

Registered in 3–5 business days. Fully remote — no travel to Ireland needed.

100% Foreign Ownership

Non-residents can own 100% of shares with no nationality restrictions.

“Ireland is the only English-speaking EU member state — and one of very few jurisdictions where a non-resident can own and direct a company with 100% foreign shareholding, without restriction.”

— Abbey Blue Formations

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Key Legal Requirements for Non-Residents

The Irish company formation requirements for non-residents are clearly defined under the Companies Act 2014.

1. EEA-Resident Director Requirement

At least one director must be resident in the European Economic Area (EEA). If no EEA director is available, a Section 137 Bond is required.

⚠️ Section 137 Non-Resident Director Bond

If none of your directors reside in the EEA, you must obtain a Section 137 Bond — costing €1,500–€2,050, renewable every two years. Learn more →

2. Company Secretary

Every Irish company must appoint a company secretary. The director and secretary cannot be the same person in a single-director LTD. Abbey Blue provides an affordable nominee company secretary service.

3. Registered Office Address in Ireland

A physical registered office address is mandatory. A virtual office in Ireland fully satisfies this requirement — available from €50 per month.

4. IPN / PPS Number for Directors

From June 2023, the CRO requires all directors to provide a PPS Number or Identified Person Number (IPN). The IPN application takes 2–3 working days.

Documents Required for Non-Resident Company Formation

Gathering the correct documentation early speeds up your Irish company registration. Complete checklist for all directors and shareholders holding 25%+ of shares:

  • Certified copy of passport or national ID card — certified by a solicitor, notary, or bank official
  • Proof of residential address — utility bill or bank statement dated within 3 months
  • Form A1 — official CRO incorporation form
  • Company Constitution — formerly Memorandum and Articles of Association
  • IPN / PPS Number — required for all directors
  • Bank reference letter (recommended for due diligence)
  • Section 137 Bond documentation — if no EEA-resident director
  • Beneficial ownership details — required for RBO registration

Not Sure Which Documents You Need?

Our team reviews your situation and tells you exactly what to prepare. No guesswork, no delays.

Step-by-Step: How to Register as a Non-Resident

1
 

Choose Your Company Name & Structure

Select a unique name not registered with the CRO. Most clients choose the LTD structure for its flexibility.

2
 

Appoint Directors, Secretary & Shareholders

Appoint at least one director and one company secretary. Arrange the Section 137 Bond if no EEA director is available.

3
 

Obtain IPN Numbers for All Directors

We submit the IPN application to the CRO on your behalf. This takes 2–3 working days once documentation is received.

4
 

Prepare & File Incorporation Documents

We prepare your Form A1, Constitution, and supporting documents and file electronically with the CRO.

5
 

Receive Your Certificate of Incorporation

The CRO issues your Certificate of Incorporation and unique Company Registration Number (CRN).

6

Post-Incorporation: Tax & Compliance Setup

We register for Corporation Tax, VAT if applicable, and the Register of Beneficial Ownership (RBO).

Tax Considerations for Non-Resident Company Owners

Irish registered companies are generally considered tax resident in Ireland unless deemed tax resident elsewhere under a Double Taxation Treaty.

  • 12.5% Corporation Tax: Applies to trading income — one of the lowest rates in the EU.
  • 25% on Passive Income: Investment or non-trading income is taxed at a higher 25% rate.
  • Double Taxation Treaties: Ireland has treaties with over 70 countries including the USA, UK, UAE, and China.
  • VAT Registration: Required when turnover exceeds €37,500 (services) or €75,000 (goods).
  • Economic Substance: Tax authorities may challenge purely nominal Irish setups. Genuine substance is strongly advised.

⚠️ Important: Tax Residency & Central Management

A company centrally managed and controlled from outside Ireland may be considered tax resident in that jurisdiction instead. We strongly recommend professional tax advice before incorporating.

Frequently Asked Questions

Yes. Ireland places no restriction on foreign ownership. A non-resident can own 100% of shares and act as the sole director. The only requirement is either an EEA-resident director or the Section 137 Non-Resident Director Bond.

No. The entire process can be completed remotely. Abbey Blue Formations manages all filings electronically with the CRO. You will never need to travel to Ireland to set up your company.

Standard registration takes 3–5 business days from submission of complete documents. Note the IPN application for non-resident directors takes an additional 2–3 working days and should be started early.

The Section 137 Bond is required if none of your directors reside within the EEA. It costs approximately €1,500–€2,050 and is valid for two years. Alternatively, you can appoint an EEA-resident nominee director, which Abbey Blue Formations can arrange.

No. A virtual office address service fully satisfies the registered office requirement. Abbey Blue Formations provides a registered address from €199 per year.

Irish companies pay Corporation Tax at 12.5% on trading profits. Passive income is taxed at 25%. Ireland has double taxation treaties with over 70 countries.