Ireland vs United States

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

United States

• The US is the world's largest economy at ~$29.7 trillion GDP (2024 nominal). You're incorporating into a market that accounts for roughly a quarter of global economic output.
• Zero minimum capital required. Every entity type — C-Corp, LLC, LLP — can be formed with $0 in paid-up capital. No federal or state minimum exists.
• ~5.64 million new business applications were filed in 2025, up from ~5.25 million in 2024. State filing portals, IRS processes, and registered agent networks all handle this volume routinely.
• Delaware offers 24-hour expedited formation. Most states process filings in 1–5 business days. You can have a legal US entity within a week without visiting the country.
• Foreign nationals face no ownership restrictions on C-Corps or LLCs. No US citizenship, residency, or visa is required to be a shareholder, member, or director.

Government fees

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

Government fees

• Formation (Wyoming)$102
• Formation (Delaware)$90
• EIN (IRS)$0