Ireland Guide: Business
Starting a business in a new country is a challenge, as it is everywhere. Find information here about company creation, prospects in the marketplace and tips on how to avoid problems. Get in contact with other people in the forums and post a classified if you are looking for or offering business opportunities.-
Ireland Business Structures Forms of company or business structures
Individuals establishing a business in Ireland can operate as sole traders, partnerships or limited companies. more » -
Ireland Business Registration The necessary procedures
Tax registration must take place with the business's local Revenue office, with sole traders (and partnership participants) required to fill in Forms TR1 and SE3. more » -
Need for Tax Residency in Business Requirements in Ireland
An individual is not required to be a tax resident in order to establish any of the business structures detailed in 1.1, although if an incorporated business form is chosen, at least one of the directors must be resident in a European Economic Area (EEA) country. more » -
Business Licensing Licensing of business activity in Ireland
Businesses dealing in tobacco and/or alcohol, operations within the gaming sector, and enterprises offering transportation-related services (including driving schools and haulage firms) are required to be licensed, inter alia. more » -
Foreigners in Business Limitations on foreigners in Ireland
Foreigners from outside of the European Economic Area looking to establish a business in Ireland must (subject to certain exceptions, including those with refugee status, dependent relatives of EEA nationals allowed to reside in Ireland, and those who are allowed to remain in the country as the spouse of an Irish national, the parent of an Irish citizen, or those granted leave to remain on humanitarian grounds) obtain permission from the Minister for Justice, Equality & Law Reform. more » -
Tax Residence Rules The rules for tax residency for business in Ireland
The taxation of individuals in Ireland is based on the concepts of residence and domicile. In order to be deemed resident in Ireland for tax purposes, a person would need to be present in Ireland for more than half of the tax year, or for 280 days over two consecutive years. more » -
Income Tax Rates and Bands The tax structure for business in Ireland
Sole traders are taxed under the personal income tax regime on business profits, at rates of between 20% and 41%, (with the latter rate applying on income above EUR36,400 for a single taxpayer; EUR45,400 for a one-salary married couple; and EUR72,800 for a two-salary married couple). more » -
Taxation Ireland Value Added Tax (VAT)
VAT applies to the majority of goods and services provided by small businesses (whether sole traders, partnerships or limited companies), although below the VAT registration thresholds, there is no obligation to register for VAT. more » -
Taxes Ireland Business Capital Gains Tax (CGT)
Capital gains tax applies to the individual owners or operators of a small business, although the situation varies according to whether the person in question is resident, non-resident (and a foreign national), or non-resident (and an Irish national). more »