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Europe Common Law EU

Pharma and IP heavy companies, Ireland

Knowledge Development Box drops the rate to 6.25% on qualifying IP profits. R&D Tax Credit returns 25% as cash refund or offset. IDA Ireland co funds eligible programmes.

KDB (6.25%)R&D Credit 25%IDA Ireland
Start setup {placement} 4 min · no card required
Corp tax
15%
Fastest setup
5 days
Tax treaties
76
Region
Europe

What you'll need

  • Resident director required
  • Local registered office required
  • Economic-substance test applies
  • Minimum capital: EUR 1
  • Administrative language: English
  • Legal system: Common law

Tax and treaty profile

  • Corporate tax 15%
  • Effective rate ~12.5%
  • Tax treaties 76
  • VAT rate 23%
  • Withholding on dividends 25%
Key treaty partners
USAUKGermanyFranceNetherlandsLuxembourg

Banking and payments

  • Banking is straightforward
  • Stripe supported
  • Wise supported
  • Crypto banking available
  • EMI license framework available

Considerations

If you want light touch compliance

Irish accounts and CRO filings are heavier than digital first peers. For minimal admin:

CRO filingsAnnual accounts