United Kingdom vs Ireland

United Kingdom

• Companies House processes online incorporation in 24 hours for £100, with same-day service available for £156 if submitted before 3pm.
• No UK-resident director, shareholder, or local partner required — a foreign national can own and direct a UK company with zero local participation.
• No minimum share capital for private limited companies. A single £1 ordinary share is the standard formation capital.
• The UK has over 130 double taxation agreements in force — one of the world's largest treaty networks — reducing or eliminating withholding taxes on cross-border dividends, interest, and royalties.
• Corporation Tax small profits rate is 19% for companies earning under £50,000, competitive with Ireland (12.5%), Singapore (17%), and lower than Germany (~30%) and France (25%).

Ireland

• 12.5% corporation tax rate on trading income — one of the lowest headline CT rates among OECD member states, in force since 2003
• Knowledge Development Box: 10% effective tax rate on qualifying IP income (from patents and computer programs) — one of the most competitive IP regimes in Europe
• 30% R&D Tax Credit (increased from 25% effective January 2024) — applies to the full volume of qualifying R&D expenditure; partially payable as cash refund
• EU single market access — full entry to 450+ million consumers and all EU regulatory frameworks without a separate EU subsidiary
• 100% foreign ownership permitted — no restriction on non-EEA ownership; a single founder can hold 100% of an Irish company

Government fees

• Companies House Online£50
• Companies House Paper£71
• Same-day Service£78

Government fees

• CRO Registration (online)EUR 50
• CRO Registration (paper)EUR 100
• Annual Return FilingEUR 20