# Open an Irish Company for EU Market Access | ARAN > Weighing an Irish company after Brexit? An honest look at EU access, the EEA director rule, and Ireland vs UK Corporation Tax, from a registered Tax Agent. URL: https://aran-accounting.ie/en/uk-company-in-ireland-eu-access Language: en Published: 2026-08-24 Last updated: 2026-08-24 Author: Rafael Arantes - Registered Tax Agent (TAIN), founder of ARAN Accounting ## Summary We help UK based owners work out whether an Irish company actually fixes their EU access problem, then set it up properly if it does: the right director arrangement, genuine substance, and ongoing compliance from the UK. If it will not solve what you need, we will tell you that too. ## Comparison UK company alone: - No EU establishment, sits outside the single market - Customs paperwork and rules of origin checks on EU shipments - Corporation Tax 19% to 25% (UK FY2026 bands) - No EEA director requirement, it is a UK company UK company + Irish subsidiary: - Genuine EU establishment, with an EU-wide EORI number - Ordinary intra-EU VAT treatment on B2B services - 12.5% Corporation Tax on Irish trading profit - Needs an EEA-resident director, or a €25,000 bond ## Key facts - Corporation Tax on Irish trading profit: 12.5% (Revenue: Corporation Tax basis of charge) - UK Corporation Tax range, FY2026: 19% to 25% (GOV.UK: Corporation Tax rates) - Section 137 bond if no EEA-resident director: €25,000, minimum 2 years (CRO: Company officers) - CRO Form A1 incorporation fee (online): €50 (CRO: Company fees) ## Frequently asked questions Q: Does opening an Irish company automatically give my UK company access to the EU single market? A: No. Only the Irish company itself gets EU treatment, because it is established in an EU member state. Your existing UK company stays outside the single market. The Irish company needs genuine activity of its own, it is not a pass-through for your UK trade. Q: What if none of my directors live in the EU or EEA? A: The company needs to hold a Section 137 bond worth €25,000, valid for at least two years, instead of an EEA-resident director. Once the company has a real trading history in Ireland, it can apply for a Section 140 certificate instead of renewing the bond. Q: Is Ireland's 12.5% Corporation Tax rate actually lower than what I pay in the UK? A: For trading profit, usually yes. Ireland's 12.5% rate applies to trading income, while the UK's FY2026 rates run from 19% up to £50,000 of profit to 25% above £250,000. The gap is smaller on lower UK profits and wider once you are past the marginal relief band. Q: What does an Irish company not automatically solve? A: It does not move your existing UK sales, staff, or management into Ireland's tax net, and it does not fix Northern Ireland's Windsor Framework gap for services, which covers goods only. It needs genuine activity in Ireland to work, not just a registered address. Q: Will my profit be taxed twice, once in Ireland and once in the UK? A: The 1976 Ireland-UK Double Taxation Convention, still in force, exists precisely to prevent that. It allocates taxing rights between the two countries so the same profit is not caught by both Revenue and HMRC, provided the structure is set up and reported correctly. Q: How long does incorporation take, and what does it cost? A: Filing Form A1 online costs €50. The CRO issues the Certificate of Incorporation within 5 working days on the Fe Phrainn scheme, or 10 working days on the ordinary online scheme. VAT, EORI, and Corporation Tax registration come after, as separate steps. ## Sources - Revenue: Corporation Tax basis of charge: https://www.revenue.ie/en/companies-and-charities/corporation-tax-for-companies/corporation-tax/basis-of-charge.aspx - GOV.UK: Corporation Tax rates: https://www.gov.uk/corporation-tax-rates - Revenue: VAT thresholds: https://www.revenue.ie/en/vat/vat-registration/who-should-register-for-vat/vat-thresholds.aspx - GOV.UK: Register for VAT: https://www.gov.uk/vat-registration/when-to-register - CRO: Company officers (directors and secretaries): https://cro.ie/registration/company/incidental-obligations/company-officers/ - CRO: Company fees: https://cro.ie/publications/fees/company/ - CRO: Registration methods: https://cro.ie/registration/company/registration-methods/ - CRO: Annual return filing: https://cro.ie/annual-return/filing-an-annual-return/ - GOV.UK: Ireland tax treaties: https://www.gov.uk/government/publications/ireland-tax-treaties - European Commission: EU-UK Trade and Cooperation Agreement: https://trade.ec.europa.eu/access-to-markets/en/content/eu-uk-trade-and-cooperation-agreement - Revenue: EORI system: https://www.revenue.ie/en/customs/businesses/electronic-systems/eori-system.aspx - Revenue: General place of supply rules for services: https://www.revenue.ie/en/vat/vat-on-services/when-is-vat-charged-on-services/general-place-of-supply-rules-for-services.aspx - European Commission: Windsor Framework: https://commission.europa.eu/strategy-and-policy/relations-united-kingdom/eu-uk-withdrawal-agreement/windsor-framework_en - Revenue: Two-tier VAT registration: https://www.revenue.ie/en/vat/vat-registration/two-tier-vat-registration/index.aspx - RBO: FAQs: https://rbo.gov.ie/faqs/ --- Full ARAN Accounting profile: https://aran-accounting.ie/llms.txt