Non-Resident Company Formation

Starting a business in Ireland from abroad?

You don't need to live in Ireland to register an Irish company. But there are specific rules for non-residents around directors, tax registration, and identity verification. We handle all of it — book a free 30-minute call to get started.

Available to all nationalities
12.5% Irish Corporation Tax
Fully managed remotely

Free 30-minute call. No obligation.

Professional Irish accountant consulting with a business owner from abroad
Trusted by 100+ Companies
From abroad

This page is for you if you are

A US, UK, Australian, or Canadian citizen wanting an Irish company

A European national living outside the EEA

An existing foreign business expanding into the EU via Ireland

A digital business or professional services company choosing Ireland for its tax rate

What's Involved

What you need to register an Irish company from abroad

There are a few extra steps compared to an Irish-resident applicant. Here is exactly what they are — and how we handle them for you.

Step 01

Choose the Right Company Structure

A Private Company Limited by Shares (LTD) is the most common and practical choice for non-residents. It requires just one director and gives you limited liability. Sole trader status is not available to non-residents — a limited company is the route.

Step 02

Satisfy the EEA Resident Director Rule

Irish law requires at least one company director to be resident in the European Economic Area (EEA). This is based on where you live, not your passport. If none of your directors live in the EEA, you have two options: appoint an EEA-resident director, or put a Section 137 bond in place.

UK residents are not counted as EEA-resident post-Brexit, even if they hold an EU passport.
Step 03

Section 137 Bond (if no EEA Director)

A Section 137 bond is a €25,000 financial guarantee that replaces the need for an EEA-resident director. It costs approximately €1,600–€2,000 + VAT for a two-year period. The bond must be in place before incorporation and renewed every two years. We arrange these on your behalf.

Operating without an EEA director or bond is a criminal offence under the Companies Act 2014.
Step 04

Registered Office in Ireland

Every Irish company must have a physical registered office address in Ireland — a PO box is not sufficient. This address appears on the public CRO register and is used for official correspondence. We provide a registered office address as part of our formation packages.

Step 05

Director Identity Verification (VIN)

Since June 2023, all directors filing with the CRO must supply a Personal Public Service Number (PPSN) or a Verified Identity Number (VIN). Non-resident directors without an Irish PPSN apply for a VIN using Form VIF, which must be notarised by a Notary Public in your country. We guide you through this process.

Step 06

Register for Corporation Tax with Revenue

Once incorporated, your company must register with Irish Revenue for Corporation Tax using Form TR2. The standard Irish Corporation Tax rate is 12.5% on trading profits — one of the lowest in Europe. Revenue registration typically takes 3–4 weeks.

Step 07

VAT Registration

Non-resident businesses making taxable supplies in Ireland have no VAT registration threshold — registration is required from the first taxable supply. Irish VAT registration is done via Form TR2 and typically takes 3–4 weeks. We handle the full registration and ongoing VAT returns.

Irish VAT numbers follow the format IE + 8 characters. Non-residents do not need to appoint a local fiscal representative.
Step 08

Register Beneficial Owners (RBO)

Within 5 months of incorporation, you must register all Ultimate Beneficial Owners (UBOs) — anyone who owns more than 25% of shares or controls the company — on Ireland's Register of Beneficial Ownership at rbo.gov.ie. Any changes must be updated within 14 days. Non-compliance is a criminal offence.

Step 09

Open an Irish Business Bank Account

Traditional Irish banks (AIB, Bank of Ireland) require enhanced due diligence for fully non-resident companies, which can take 3–6 weeks. Fintech providers (Revolut Business, Wise) offer fully remote account opening in days. Having at least one Irish or EEA-resident director significantly speeds up approval.

Step 10

Visa & Right to Work Considerations

EEA citizens can live and work in Ireland freely. Non-EEA nationals who want to physically work in Ireland need a visa or permit. The Start-up Entrepreneur Programme (STEP) is designed for non-EEA founders with an innovative business idea and €50,000 in funding. Owning an Irish company does not automatically grant residence rights.

For non-EEA nationals planning to relocate to Ireland, speak to an immigration advisor alongside your company formation.

Section 137 Bond — explained simply

If none of your directors live in the EEA, Irish law requires you to take out a Section 137 bond before your company can be incorporated. Think of it as a financial guarantee — it covers potential fines and penalties that the Irish state might otherwise struggle to collect from overseas directors.

€25,000
Bond value
€1,600–€2,000 + VAT
Typical cost
2 years (renewable)
Duration

After 2 years you can renew the bond, appoint an EEA-resident director, or apply for a Section 140 Certificate if your business has a genuine economic link to Ireland. We advise on the best long-term approach for your situation.

Free 30-Minute Consultation

Not sure what applies to you?
Pick a time and let's work through it.

Every non-resident situation is different. Book a free 30-minute call and we'll give you a clear action plan tailored to your situation.

30 minutes, totally free
No obligation

How we help non-residents get set up

We handle every step of Irish company formation for overseas clients — from Section 137 bonds to Revenue registration and ongoing compliance.

Company Formation

Full CRO registration including constitution, registered office, and Revenue setup. We handle the Section 137 bond and VIN process for non-resident directors. From €299.

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Tax Registration & Returns

Corporation Tax and VAT registration with Revenue, annual Corporation Tax returns, and non-resident director self-assessment (Form 11).

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Ongoing Bookkeeping

Monthly bookkeeping, VAT returns, payroll, and year-end accounts from a dedicated bookkeeper. Fully remote — no need to ever be in the office.

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Section 137 Bond

We arrange the Section 137 bond on your behalf as part of your company formation. No need to source this separately — we have established providers.

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Director VIN Application

We guide non-resident directors through the Verified Identity Number (VIN) process, including Form VIF preparation and notarisation requirements.

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Free Consultation

Not sure what applies to your situation? Book a free 30-minute call and we will map out exactly what you need — no charge, no obligation.

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Common Questions

Questions from overseas clients

Do I need to live in Ireland to register a company there?
No. You can register an Irish company from anywhere in the world. You do need either an EEA-resident director or a Section 137 bond. Everything else — CRO registration, Revenue filing, bank account — can be handled remotely.
What is a Section 137 bond and how much does it cost?
A Section 137 bond is a financial guarantee worth €25,000 that substitutes for the legal requirement to have an EEA-resident director. It costs approximately €1,600–€2,000 + VAT for a two-year period. We arrange these as part of our formation service.
Can a US, UK, or Australian citizen register an Irish company?
Yes. Citizens of any country can register an Irish company. The key requirement is not your citizenship but your residency — at least one director must live in the EEA, or the Section 137 bond must be in place. UK citizens are no longer considered EEA-resident post-Brexit.
Why would someone from abroad choose to incorporate in Ireland?
Ireland's 12.5% Corporation Tax rate is one of the lowest in Europe, it has a young, English-speaking workforce, full EU membership with passporting rights, and a straightforward company law system. It is particularly attractive for US companies entering the EU market, and for digital businesses and professional services.
How long does it take to set up an Irish company from abroad?
Company incorporation takes 1–3 weeks. Revenue registration takes a further 3–4 weeks. A Section 137 bond can be arranged in 1–5 days. Bank account opening takes 3–6 weeks with a traditional bank, or a few days with a fintech provider. Allow 4–6 weeks in total to be fully operational.
What is a Verified Identity Number (VIN) and do I need one?
A VIN is a director identification number used when you don't have an Irish Personal Public Service Number (PPSN). If you're a non-resident director without an Irish PPSN, you must apply for a VIN by completing Form VIF and having it notarised. We guide you through this process.
Do I need to file tax returns in Ireland if I'm a non-resident director?
If you own more than 15% of the company (a proprietary director), you must file an Irish Form 11 self-assessment return each year. However, as a non-resident, you are generally only taxed on Irish-source income. Double-taxation treaties between Ireland and your home country usually prevent you being taxed twice.

Planning to relocate to Ireland?

If you are moving to Ireland or are already based here, see our general guide to starting a business in Ireland instead.

Start a Business in Ireland

Ready to set up your Irish company from abroad?

Book a free 30-minute call. We'll walk through your specific situation and tell you exactly what's needed — no jargon, no upfront cost.

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