Home > Global Holding Company > Ireland
Launch Your Ireland Holding Company
EU Credibility, Tax Efficiency, Global Access
Set up your Ireland holding company with Orbit. We coordinate incorporation, statutory compliance, audit, and tax filings to deliver a fully compliant EU structure — combining Ireland’s 12.5% corporate tax rate, broad treaty access, and globally recognized substance.
Quick facts
| Feature | Value | Why it matters | |
| Best For | EU and global holding company, tech and IP structures, MNE regional HQ | EU credibility + tax efficiency | |
| Setup speed | ~5–10 business days | Fairly fast | |
| Minimum share capital | None (default €100) | Low entry cost | |
| Local director needed | Yes – at least one EEA-resident director (or Section 137 bond) | Key compliance requirement | |
| Company secretary | Yes | Mandatory statutory role | |
| Registered office | Yes | Needed for all companies | |
| Corporate income tax | 12.5% trading / 25% passive | Low for trading income | |
| Capital gains tax on shares disposals | Exempt on qualifying shareholdings | Major tax advantage | |
| Withholding tax on dividends (outbound) | 20% (many exemptions under EU directives and treaties) | With planning, often 0% | |
| Participation exemption | Yes – on gains from qualifying subsidiaries | Key feature for holding structures | |
| VAT | 23% standard | Register if taxable | |
| Audit Requirement | Yes – unless micro company exemption applies | Adds compliance cost | |
| Tax treaty network | ~70+ treaties | Excellent global coverage | |
| Banking ease | Moderate | EU credibility helps |
Key Highlights
- An EEA-resident director is legally required. If not available, a Section 137 bond (~€2,000 for 2 years) must be filed.
- Management and control in Ireland establishes tax residency — ensure board meetings are held locally.
- Participation exemption eliminates capital gains tax on qualifying share disposals.
- Dividend WHT (20%) can be fully reduced under EU Parent-Subsidiary Directive or treaties.
- Audit is mandatory unless micro-company thresholds are met.
- Beneficial ownership and Section 137 bond filings must be maintained.
Cost snapshot (USD)
| Cost item | One-time setup | Annual ongoing | |
| Incorporation (via local corporate services partner) | 1,000 – 2,000 | – | |
| Nominee director or Section 137 bond | – | 1,000 – 2,500 | |
| Company secretary | – | 400 – 800 | |
| Registered office | – | 300 – 600 | |
| Accounting & bookkeeping | – | 1,000 – 2,000 | |
| Corporate tax filing | – | 1,000 – 2,000 | |
| Audit (only if required) | – | 2,000 – 4,000 | |
| Estimated total | 1000 – 2000 | 5,000 – 10,000 / year |
Why Ireland Works for Holding Companies
Ireland provides EU credibility and global treaty access with a robust, transparent tax regime:
Tax Regime for Holding Companies
- Corporate income tax: 12.5% on trading income; 25% on passive income.
- Participation exemption: Capital gains from disposal of qualifying shareholdings (≥5%, held ≥12 months, EU/treaty-resident subsidiary) are tax-exempt.
- Dividends: 20% WHT applies by default, but most outbound payments qualify for full exemption under EU/treaty rules.
- Capital gains tax: 33% standard, but participation exemption removes CGT on qualifying disposals.
- Tax residency certificate: Readily available if management and control are exercised in Ireland.
- Treaty network: 70+ DTAs including US, UK, India, China, and major EU markets.
What you get with Orbit
A complete, compliant Irish structure — from planning to annual filings.
Pre-incorporation planning
Structure design, residency strategy, treaty mapping.
Company setup
Name reservation, registration with CRO, Section 137 bond or resident director arrangement.
Company secretary & registered office
Statutory compliance and documentation.
Substance & governance
Resident directors, local board meetings, and recordkeeping.
Banking & operations
Assistance with opening multi-currency bank or fintech accounts and integrating essential finance tools.
Accounting & tax
Bookkeeping, financial statements, CT1 filings, VAT registration and returns.
Audit coordination
For entities above micro thresholds, managed via licensed partners.
Residency & treaty support
Assistance with TRCs for cross-border tax relief.
