Setting up a limited company in Ireland is done online with the Companies Registration Office (CRO) and costs €50. Before you file, you need a company name, at least one director, a separate company secretary, an Irish registered office and a constitution. This guide walks through each step in order, including what you must do after the company is registered.
Key facts
- Cost: €50 to file form A1 online on CRO’s CORE system.
- Name reservation (optional): €25, holds the name for 28 days and is deducted from the €50 incorporation fee if you file in time.
- Directors: a private company limited by shares (LTD) can have a single director.
- Secretary: required, and must be a different person from a sole director.
- EEA residency: at least one director must live in the European Economic Area, unless the company holds a €25,000 bond.
- After registration: register beneficial owners within 5 months and register for tax with Revenue.
- Every year: file an annual return (form B1), €20 online.
Step 1: Choose the right company type
Most small businesses form a private company limited by shares, known as an LTD company. It is the simplest type and has a single document constitution. The other types are:
- Designated activity company (DAC): limited by shares but with a stated list of objects in its constitution.
- Company limited by guarantee (CLG): often used by charities, clubs and not for profit bodies.
- Public limited company (PLC): needed if you want to offer shares to the public.
- Unlimited company: members do not have limited liability.
A private company can have up to 149 members (shareholders). There is no limit for a public company.
Step 2: Pick and check the company name
You can check whether a name is likely to be acceptable using CRO’s CORE system. If you want to be sure no one else takes it while you prepare, reserve it online for €25. The reservation lasts 28 days, and if you file your incorporation within that time the €25 comes off the incorporation fee.
A company name is not the same as a trademark. Check that no one else has rights in the name before you spend money on branding.
Step 3: Appoint a director and a secretary
Since the Companies Act 2014, an LTD company can be run by one director. It must still have a company secretary, and the secretary cannot be the same person as a sole director. The reason is practical: some forms, including the incorporation form A1 and the annual return B1, must be signed by both a director and the secretary, and one person cannot sign in both roles. A company can appoint another firm to act as its secretary.
The EEA director rule
At least one director must be resident in a member state of the European Economic Area (the EU plus Iceland, Liechtenstein and Norway). The United Kingdom has been outside the EEA for this purpose since 31 December 2020. If no director is EEA resident, the company must hold a bond of €25,000 in the prescribed form, valid for at least two years and provided by a bank, building society, insurer or credit institution. A company can also apply for an exemption certificate (form B67) if Revenue confirms it has a real and continuous economic link with Ireland.
Step 4: Set up a registered office
Every company must have a registered office in Ireland. This is where CRO letters and formal legal notices are sent. It must be a physical address, not a PO box, because people have a right to visit it to inspect certain company registers. It does not have to be where the business trades. Many small companies use their accountant’s address.
Step 5: Prepare the constitution
The constitution sets out the company’s internal rules. For an LTD company it is a single document. DACs, CLGs, PLCs and unlimited companies have a constitution made up of a memorandum and articles of association. Most formation agents and accountants use a standard template, which keeps the application simple.
Step 6: File form A1 on CORE
You incorporate the company by submitting form A1 and the constitution on CORE. Registering for a CORE account is free. Form A1 asks for:
- the company name and registered office
- details of the directors and secretary, and their consent to act
- the subscribers (first shareholders) and their shares
- a declaration that the Companies Act requirements have been met, and the activity the company will carry on.
The filing fee is €50. Applications are processed in date order and checked by CRO. If anything is wrong, the form is returned and goes back into the queue when you resubmit, so check every detail before filing. Formation agents who file large numbers of companies can use CRO’s Fé Phráinn scheme, where CRO aims to issue the certificate within five working days.
Step 7: After the company is registered
Register beneficial owners
A new company has five months from incorporation to file details of its beneficial owners with the Register of Beneficial Ownership (RBO). Beneficial owners are the people who ultimately own or control the company. This is done online through the RBO portal.
Register for tax
Register the company with Revenue on form TR2 through ROS for corporation tax, and for VAT and employer taxes if they apply. Companies pay corporation tax at 12.5% on trading income and 25% on non-trading income such as rental and investment income. Returns and payments must be made online through ROS. If your sales are likely to cross the VAT limits, read our guide to the VAT registration threshold in Ireland.
File the annual return every year
Every company files an annual return, form B1, with CRO. It costs €20 online. Late filing is expensive: the late fee starts at €120 and can reach €1,200 per return, and a company that does not file can be struck off. Changes of directors, secretary or registered office are filed on forms B10 and B2, which are free.
How much does it cost to set up a company in Ireland?
| Item | CRO fee |
|---|---|
| Incorporation, form A1 (online) | €50 |
| Name reservation for 28 days (optional, deducted from the A1 fee if used in time) | €25 |
| Annual return, form B1 (online) | €20 a year |
| Change of director or secretary (B10), change of registered office (B2) | Free |
On top of CRO fees, budget for an accountant or formation agent if you use one, a company secretary service if you do not have a second person, and the €25,000 bond if no director lives in the EEA.
Frequently asked questions
Can one person set up a limited company in Ireland?
One person can be the only director and shareholder of an LTD company, but the company still needs a separate company secretary. That can be another person or a company that provides secretarial services.
Do I need to live in Ireland to be a director?
No, but at least one director must be resident in the EEA. Otherwise the company needs a €25,000 bond or a CRO exemption certificate.
Can my home be the registered office?
Yes, as long as it is a physical address in Ireland. Remember that the registered office address is public.
Is a company name the same as a business name?
No. A company is registered under its own name. If it trades under a different name, it must also register that as a business name. See our guide on how to register a business name in Ireland.
Should I set up a company or work as a sole trader?
It depends on your profits, your risk and how much admin you want. We compare both in sole trader vs limited company in Ireland.
Related guides
- How to start a business in Ireland
- Sole trader vs limited company in Ireland
- VAT registration threshold in Ireland
- How to register a business name in Ireland
- CRO annual return: deadlines, fees and late filing
- How to close a company in Ireland
Sources
- CRO: Required steps to register a company
- CRO: Registration methods and name reservation
- CRO: Company officers: directors and secretaries
- CRO: Registered office
- CRO: Registering beneficial ownership
- CRO: Company fees
- Revenue: Corporation Tax
Figures checked against CRO and Revenue guidance in October 2026. This guide is general information, not legal or tax advice. For your own situation, speak to an accountant or solicitor. More business guides and news in our Business section.
