The complete operational hub for Irish limited companies, directors, employers, and small businesses. Calculators, compliance checklists, templates, and guides — all in one place.
Loading deadlines…
Loading checklists…
Loading templates…
Loading wizards…
Answer yes/no for each question. Your score is calculated in real time. Progress is saved locally.
Loading health score…
d’Emilia Accounting handles CT returns, CRO filings, payroll, VAT, and monthly bookkeeping for Irish businesses. One contact for everything.
Enquire About Business Services Payroll Centre →Running a limited company in Ireland involves obligations to Revenue, the Companies Registration Office (CRO), employees, and suppliers. This Business Centre brings together every tool, checklist, template, and guide an Irish company director needs to stay compliant and make informed decisions.
Irish trading companies pay Corporation Tax at 12.5% on trading profits — one of the most competitive rates in the EU. The CT cycle has two key dates: preliminary tax (paid 6 months before the year-end) and the CT1 return with final payment (due 9 months after the year-end). Missing these dates triggers a 10% surcharge on the underpaid amount, plus interest at 0.0219% per day.
VAT-registered businesses must file VAT3 returns bi-monthly (or monthly/annually by arrangement) and pay any net VAT due by the 19th of the month after the period ends. The standard rate is 23%. Reduced rates apply to specific goods and services: 13.5% for fuel, building work, and some tourism services; 9% for newspapers, sport, and some food services. Accurate record-keeping and monthly reconciliation prevents VAT surprises.
Every Irish limited company must file an Annual Return (Form B1) with the Companies Registration Office. The return confirms director details, share capital, and registered office. Financial statements must be attached within 28 days of the signature date. Late filing costs €100 immediately plus €3 per day (maximum €1,200 per year). A company that files late for two consecutive years loses the right to audit exemption.
Irish company law (Companies Act 2014) imposes significant duties on directors. You must act in the best interests of the company, maintain adequate books and records, ensure the company remains solvent, and comply with all statutory obligations. Breach of director duties can result in personal liability, disqualification, and in serious cases criminal prosecution by the Office of the Director of Corporate Enforcement (ODCE).
All companies with employees must register as employers with Revenue and file Payroll Submission Requests (PSRs) on or before every pay day via ROS. Employer PRSI (Class A) is 11.15% on annual earnings above €22,932. Ireland’s auto-enrolment pension scheme is expected to commence in 2026 — employers should monitor official guidance from the Pensions Authority.
All Irish companies must register beneficial owners (persons who own or control 25%+ of the company) at rbo.gov.ie. Changes must be filed within 14 days of the change occurring. Failure to register is a Category 3 offence under the Criminal Justice (Money Laundering and Terrorist Financing) Acts, with fines of up to €500,000.
Corporation Tax has two key payments. Preliminary tax is due 6 months before the end of the accounting period (on the 21st of that month). The CT1 return and final payment are due 9 months after the year-end (on the 21st of that month). For a December year-end company: preliminary tax is due June 21st, CT1 and balance due September 21st.
Each company has a specific Annual Return Date (ARD) set by the CRO, typically 6 months after the financial year-end. The Annual Return (Form B1) must be filed and financial statements attached within 28 days of signing. Filing even one day late costs €100 immediately plus €3 per day. Two consecutive late filings result in loss of audit exemption.
VAT registration is mandatory if your annual turnover exceeds €75,000 for goods or €37,500 for services. Voluntary registration is available below these thresholds. As a VAT-registered business you can reclaim input VAT on business purchases — which is often worthwhile even if below the threshold, especially in B2B markets.
Yes — and many directors use a mix. Salary up to the standard rate band (€44,000 in 2026) is taxed at 20%; income above is taxed at 40%. Dividends are paid from after-tax company profits and are subject to Dividend Withholding Tax (25%). The optimal mix depends on your pension requirements (salary earns PRSI; dividends do not), company profit level, and personal tax situation. Use the Director Remuneration Planner to model your numbers.