Irish Company Tax Registration

After incorporating a company in Ireland, the immediate next step is to register it for relevant taxes. Legally, all Irish entities must sign up for taxation and submit returns to the Revenue Department.

Companies can register for the following primary taxes:

  • Overview Corporation Tax
  • Overview Value Added Tax (VAT)
  • Overview Employer's PAYE/PRS

Corporation Tax

Every Irish company must register for Corporation Tax within a month of starting operations. The registration usually takes about two weeks, although this might vary based on the current volume of registrations. The prevailing rates for Corporation Tax are 12.5% for general businesses and 6.25% for those engaged in Research and Development. Companies having directors outside of Ireland may need to showcase an ongoing business activity within the country to register successfully.


Value Added Tax (VAT)

VAT acts as a consumption tax and is charged on the sale of goods and services. Companies aren't obligated to register for VAT unless they cross specific revenue thresholds: €75,000 for goods and €37,500 for services. Once VAT-registered, companies should charge VAT on their sales but can offset VAT spent on purchases. The standard VAT rate is 23%, with a reduced rate of 13.5% applicable to fuels, building services, and takeaway food. For companies with directors based outside Ireland, evidence of ongoing business activity in the country and sufficient resources is essential for successful VAT registration.


Employer's PAYE/PRSI

Companies intending to hire employees must register with the Revenue Department in advance. Such companies are responsible for withholding PAYE, PPS, and USC from employee salaries. Any employer or employee in Ireland needs a PPS number to be included in the Irish payroll system. The PRSI rate employers must pay varies with earnings: 8.8% on weekly earnings up to €386 and 11.05% on weekly earnings exceeding €386. As of 1 February 2020, this limit was increased to €395. Note: As of January 2019, P30 filings were replaced by electronic monthly submissions based on the provided payroll information for that month.

Irish Incorporation Requirements

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If you need help registering for Corporation Tax, VAT, or PAYE for Irish directors, we're here to help.

Common Tax

The company should have a tangible presence in Ireland like an office or warehouse. Key personnel like directors or shareholders should be Ireland-based. A mere registered office address isn't sufficient to establish an economic connection to Ireland. Active trading with Irish consumers is also a requirement.
The universal VAT rate of 23% is levied on all types of sales, whether offline or online.
A VAT-registered company will apply VAT on all sales to consumers (B2C). For B2B sales within the EU to non-VAT registered businesses, VAT is applicable. However, sales outside the EU are exempt from VAT.

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