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How to form a company in Ireland from India

By Dr. Anil Gupta, Global Expansion Advisor · Updated October 2026 · About 15 minutes to read

The direct answer

Most Indian founders form a private company limited by shares (LTD). Choose the shareholders and officers, arrange a physical registered office in Ireland, meet the EEA resident director rule with a director, a €25,000 bond or a Revenue certificate, then file Form A1 and the constitution with the CRO through CORE for €50. After the certificate, register with Revenue, file the beneficial ownership return and complete Form FC with your bank in India before funding.

India and Ireland desk flags in an officeIreland company formation guide
€50CRO fee for an online Form A1
12.5%corporation tax on trading income
1 EEAresident director, or a €25,000 bond
5 monthsto file the beneficial ownership return
Company types

Irish company types, in plain terms

The CRO registers several forms. For an Indian founder or subsidiary, the LTD is almost always the answer; the others exist for specific purposes.

LTDMost used

Private company limited by shares

Separate legal person, one to 149 members, a single document constitution and a single director allowed with a separate secretary.

DACDefined purpose

Designated activity company

Has an objects clause limiting its activities and needs at least two directors. Used for regulated or ring fenced ventures.

CLGNon profit

Company limited by guarantee

Members guarantee a fixed amount instead of holding shares. Common for charities, clubs and associations.

PLCPublic

Public limited company

Can offer shares to the public, with minimum capital, two directors and stricter governance. Rarely a first step.

BranchExternal company

Irish branch of your Indian company

Registered with the CRO within 30 days of opening. Not a separate legal person; the parent carries the liability.

RBNName only

Registered business name

Records a trading name. It is not a company type and gives no limited liability.

Formation steps

Nine steps, in three phases

Choose a phase to see its steps. The CRO filing sits in the middle; the work before and after it decides how quickly the company can trade.

  1. 1

    Choose the structure

    Confirm an LTD fits, or whether a DAC, CLG or branch is needed. Map every direct and indirect owner before allocating shares.

  2. 2

    Settle name and activity

    Search the CRO register, choose the principal activity code and, if you like, reserve the name for €25.

  3. 3

    Line up the officers

    Appoint at least one director, a separate secretary if there is only one director, and solve the EEA director rule.

Before you open CORE

Match names and addresses across the constitution, Form A1, identity records and bank documents. Mismatches are the main reason forms come back.

Required documents

What the CRO, Revenue and the bank will ask for

Keep legal names, addresses and identity details identical across all three files.

For the CRO

Form A1 and constitution
  • Company name, type and principal activity
  • Registered office address in Ireland
  • Director and secretary details with signed consents
  • Subscribers and shares allotted
  • Accepted identifier for each officer

For Revenue and the RBO

After incorporation
  • CRO number and certificate
  • Trading details for tax registration
  • Beneficial owners above 25%
  • Personal identifiers for each owner
  • Bond or Revenue certificate if no EEA director

If an Indian company owns it

Parent records
  • Recent extract from the Registrar of Companies
  • Constitutional documents
  • Board resolution and authorised signatory
  • Ownership chart to the individuals
  • Form FC acknowledgement and UIN
Resident vs non resident

The EEA director rule, and three ways to meet it

The Irish rule is about residence in the European Economic Area, not Irish nationality or share ownership. A founder living in India can own and direct the company if the board meets one of these options.

Founder resident in the EEA

The simplest route
  • Satisfies the director residence rule personally
  • Still needs a separate secretary if sole director
  • Still needs an Irish registered office
  • Must hold permission to work in Ireland if moving there

Founder resident in India

Fully possible with one of the options below
  • Can own all the shares and act as director
  • Needs an EEA director, a bond or a Revenue certificate
  • Arranges the registered office and secretary locally
  • Completes ODI in India before funding
Option A

Appoint an EEA resident director

Add a director who lives in any EEA country. They carry full legal duties, so agree the role and fees in writing.

Best when you have a trusted partner in Europe
Option B

Take out a €25,000 bond

An insurance bond lasting two years that covers company and tax penalties. It is security, not share capital.

Best for founders who want full board control
Option C

Revenue link certificate

Revenue certifies that the company has a real and continuous link with economic activity in Ireland.

Best once you have genuine Irish operations
SharesAnyone can own them
Director residenceEEA rule or an option above
Tax residenceDepends on where it is managed
ImmigrationA separate permission
Registration routes

Irish LTD or branch of your Indian company

Ireland registers every company nationally through the CRO, so there is no federal or county choice. For an existing Indian company, compare these two routes.

Financial adviser meeting a founder about an Irish company

Which one fits?

Choose the LTD for a lasting presence, EU customers or local hires. Choose a branch only when your Indian company will deliver a defined project and is happy to carry the liability.

CompareNew Irish LTDIrish branch
Legal personA separate Irish companyPart of the Indian company
FilingForm A1 and constitution through COREExternal company registration within 30 days
LiabilityStays with the Irish companyThe Indian parent is fully liable
OngoingAnnual returns, RBO, Irish tax and accountsParent accounts filed in Ireland, Irish tax on branch profits
SuitsA lasting presence, EU customers, local hiresA defined project run by the parent
Practical problems

Where Irish setups slow down, and the response

1

An all overseas board

The filing is returned because no director lives in the EEA.

Response: decide on the EEA director, bond or Revenue certificate before you file.

2

A registered office that is not physical

A PO box or overseas address cannot receive formal notices.

Response: confirm an Irish address and the agent arrangement before completing Form A1.

3

Ownership papers that do not match

Different names, old extracts or missing authority slow the CRO and the bank.

Response: map each ownership layer to individuals and use current, consistent records.

4

Bank approval assumed

A certificate does not guarantee an account or payment service.

Response: prepare the trading model, source of funds and ownership file. Our banking team can help.

5

The first annual return is missed

It falls six months after incorporation, long before founders expect it.

Response: diarise it on incorporation day and file within 56 days to keep audit exemption.

6

Indian funding out of step

Money sent before Form FC, or share records that differ from the ODI file.

Response: complete ODI first and match the share allotment to the remittance.

Costs, timing and ongoing duties

The first year, month by month

The CRO fee is small. Budget for the bond or EEA director, the office, the secretary and accounting.

Weeks 1 to 2

Officers, bond or EEA director, office, Indian documents

About 10 working days

CRO review and certificate

Month 1

Revenue registration, bank account, Form FC and remittance

By month 5

Beneficial ownership return to the RBO

Month 6 to 8

First annual return within 56 days of month six

ItemAmountNotes
Form A1 online€50CRO incorporation fee
Name reservation€25Optional, 28 days, may be credited
Section 137 bond€25,000 coverPremium varies; needed only without an EEA director
Registered office and secretaryVariesYearly service
Accounting and returnsVariesB1, CT1, VAT and payroll
Comply Globally Ireland formationFrom ₹45,000Covers the bond arrangement where needed; third party fees confirmed first
Financing and business records for an Irish company

Tax at a glance

12.5%
Trading income
25%
Non trading income
23%
Standard VAT rate
15%
Minimum rate for very large groups
Within 56 days of each annual return date

Form B1 annual return

With financial statements after the first year.

Nine months after year end

Corporation tax return CT1

Filed online by the 23rd of the month.

Every two months

VAT returns

Once registered for VAT.

Each pay date

PAYE payroll reporting

Once the company has employees or pays directors.

By 31 December

Annual Performance Report

Filed in India through your bank.

By 15 July

FLA return

Filed with RBI each year.

Sources checked October 2026: Companies Registration Office, Revenue, Register of Beneficial Ownership, Irish Immigration Service Delivery and the RBI overseas investment directions.

Ireland and India on one file

Comply Globally coordinates the EEA director or bond, the registered office, secretary and CRO filing, prepares Form FC with your bank and keeps both calendars. See our Ireland company setup service.

₹45,000starting priceBook a free consultation
Frequently asked questions

39 questions, organised by topic

Start with a topic, or choose All 39 FAQs at the end of the row.

Getting started

Can an Indian form a company in Ireland?

Yes. Irish company law does not restrict foreign ownership, so an Indian individual or Indian company can own all the shares of an Irish LTD. The company needs a registered office in Ireland and, under the usual rule, at least one director resident in the European Economic Area.

Which company type is most common?

The private company limited by shares, known as an LTD. It has a single document constitution, can have one to 149 members and can have a single director, so it suits most trading companies and subsidiaries.

Who registers Irish companies?

The Companies Registration Office (CRO). Applications are made through its online system, CORE, using Form A1 together with the constitution.

How long does incorporation take?

The CRO targets about ten working days for an ordinary online Form A1, or five working days under its Fé Phráinn scheme, which uses a CRO approved constitution. Returned forms, director residence questions and the Indian ODI step can add time.

Is there a minimum share capital?

No. An LTD can be formed with a single share of any value. Many founders issue 100 shares of €1 each and add more capital when the business needs it.

Can I reserve a company name?

Yes, for €25 for 28 days, although reservation is optional. The fee can be credited against an incorporation filed within the reservation period under the CRO conditions.

Does a single director company need a secretary?

Yes. An LTD with one director must have a separate company secretary, who can be an individual or a company. Directors must make sure the secretary has the skills for the role.

Structure and routes

How does a DAC differ from an LTD?

A designated activity company has an objects clause limiting what it can do and needs at least two directors. It suits regulated or ring fenced activities; most founders choose an LTD.

When is a company limited by guarantee used?

A CLG has members who guarantee a fixed amount instead of holding shares. It is used by charities, clubs and non profit bodies, not for investment.

Can my Indian company register an Irish branch?

Yes. An external company that sets up a branch in Ireland must register it with the CRO within 30 days. The branch is part of the Indian company, which stays liable for its activity.

Is there a national or county level choice of incorporation?

No. Ireland has one national register run by the CRO. The meaningful route choice is between a new Irish company and a branch of your existing company.

Is a business name the same as a company?

No. Registering a business name only records a trading name. It does not create a separate legal person or limit liability.

Founders abroad

Why does Ireland require an EEA resident director?

The Companies Act 2014 requires at least one director to be resident in a European Economic Area country unless the company holds a bond or has a certificate showing a real link with economic activity in Ireland.

What is the €25,000 bond?

An insurance bond of €25,000 that covers fines and penalties the company might incur under company and tax law, valid for two years. It replaces the need for an EEA resident director and is not share capital or a CRO fee.

Can I avoid both the bond and an EEA director?

Yes, if Revenue certifies that the company has a real and continuous link with one or more economic activities carried on in Ireland. That usually needs genuine operations, staff or premises in Ireland.

Can the registered office be a service address?

It must be a physical address in Ireland where official documents can be delivered. Many overseas founders use their company secretary or an accountant who agrees to act as the registered office.

Does an Irish company give me a right to live in Ireland?

No. Ownership does not give immigration permission. Founders who plan to move should look at schemes such as the Start up Entrepreneur Programme, which needs at least €50,000 of funding. See the Ireland visa guide for Indian entrepreneurs.

Where is the company tax resident?

An Irish incorporated company is generally tax resident in Ireland. If it is managed and controlled from India, India may also claim it, and the India Ireland treaty decides. Keep board decisions consistent with your plan.

What must Indian residents do before sending money?

Invest through an authorised dealer bank under the overseas investment rules: file Form FC, obtain a UIN from RBI and diarise the APR and FLA returns. Read the Ireland tax and FEMA guide.

Documents

What goes into Form A1?

The company name and type, registered office, principal activity, details of each director and the secretary with their consent, the subscribers and their shares, and the accepted identifier for each officer.

What is the constitution?

The company's rulebook. For an LTD it is a single document; many founders use the standard form and adjust it for share transfers or investor rights.

What does an Indian parent company need to provide?

A recent registry extract, its constitutional documents, a board resolution approving the investment and naming the signatory, and an ownership chart to the individuals who control it.

Do Indian documents need an apostille?

Usually yes where formal legalisation is needed. India and Ireland are both parties to the Apostille Convention, so an apostille from India's Ministry of External Affairs is generally accepted.

What is the RBO filing?

The Register of Beneficial Ownership records the individuals who own or control more than 25% of the company. A new company must file within five months of incorporation and update the register after changes.

Tax and costs

What does it cost to incorporate?

The CRO fee for an online Form A1 is €50, with an optional €25 name reservation. Add the registered office, secretary, bond or EEA director arrangement and accounting. Our Ireland company costs guide sets out the first year.

Is every Irish company taxed at 12.5%?

No. The 12.5% rate applies to trading income. Non trading income such as most passive investment income is taxed at 25%, and very large groups are subject to a 15% minimum rate.

When must the company register for VAT?

Once turnover passes €42,500 a year for services or €85,000 for goods, or earlier if it chooses to. The standard VAT rate is 23%. See the Ireland tax guide for Indian entrepreneurs.

Is tax withheld on dividends paid to India?

Ireland applies dividend withholding tax at 25%, but an Indian company shareholder can usually claim exemption under the treaty country rules, provided it is not controlled by Irish residents and files the required declaration with the Irish company.

Does a small company need an audit?

Not usually. A small company can claim audit exemption if it meets the size limits and files its annual return on time. Losing the exemption is a common penalty for late filing.

What does Comply Globally charge for Ireland?

Ireland LTD formation support starts from ₹45,000, and the published package covers the EEA director bond arrangement where it is needed. Government and other third party fees are confirmed before work starts.

After registration

What happens after the certificate is issued?

Register with Revenue for corporation tax, and for VAT and PAYE where needed, file the RBO return, open a bank account and set up bookkeeping. Diarise the first annual return date.

When is the first annual return due?

The first annual return date is six months after incorporation, and the Form B1 must be filed within 56 days of that date. No accounts are attached to the first return.

What happens if the annual return is late?

A late filing fee applies and grows daily up to a cap, and the company loses audit exemption for two years. Repeated failures can lead to strike off.

When is the corporation tax return due?

Form CT1 is due nine months after the end of the accounting period, by the 23rd day of that month when filed online. Preliminary tax payments apply before that.

Why can bank onboarding be slow?

Irish banks check owners, controllers, the business model and source of funds, and may prefer an Irish or EEA connection. Our Ireland business bank account guide explains what to prepare.

How do I keep track of all filings?

Keep one calendar for the B1 return, CT1, VAT and payroll, the RBO updates and the Indian APR and FLA. Our Ireland annual compliance guide lists the dates.

How Comply Globally helps

Can Comply Globally arrange the bond or EEA director?

Yes. Comply Globally coordinates the EEA director or bond arrangement, the registered office and the company secretary through its Irish partners.

Can Comply Globally handle the Indian side?

Yes. The team prepares Form FC with your authorised dealer bank and keeps the APR and FLA dates in the same calendar as your Irish deadlines.

Can Comply Globally help with the Irish bank account?

Comply Globally prepares the documents banks ask for and introduces options through its cross border banking support. The bank makes the final decision.

Conclusion

Before you file in Ireland

An Irish LTD is quick to register once the board, the office and the Indian funding route are settled. Run through these eight points first.

  1. Structure chosenLTD for most founders, branch only for parent led projects.
  2. EEA rule solvedEEA director, €25,000 bond or Revenue certificate.
  3. Secretary appointedSeparate from a sole director.
  4. Registered office securedA physical Irish address.
  5. Documents matchedNames and addresses identical everywhere.
  6. Form FC filedBefore any money leaves India.
  7. RBO diarisedWithin five months of incorporation.
  8. Calendar builtB1, CT1, VAT, APR and FLA dates.