Setting Up a Business in Ireland

An in-depth guide for foreign entrepreneurs and companies looking to enter the Irish market — the EU’s only English-speaking, common-law jurisdiction, and a long-established base for multinational European operations.
This guide covers legal structures (LTD, with an EU/EEA-resident director requirement or a Section 137 bond as an alternative), business taxation — including a 12.5% trading rate, 25% on passive income, a 35% R&D tax credit, and the Knowledge Development Box regime for IP income — company formation via the CRO, the cost of labor (including PRSI contributions and the new 2026 auto-enrolment pension scheme), and immigration routes for executives, investors, and entrepreneurs, including the Critical Skills Employment Permit with updated 2026 thresholds. Includes an operational checklist and useful contacts.
Available in English.