Choosing a business structure

An enterprise may conduct its trade or business in the Republic of Ireland in one of several organisational forms, including:

  • A private limited company
  • A public limited company
  • A company limited by guarantee
  • An unlimited company
  • A branch of a foreign company
  • A partnership
  • A limited liability partnership
  • A unit trust/UCITS (Undertaking for Collective Investment in Transferable Securities)
  • A sole proprietorship

Each business entity listed above is subject to specific tax laws. Companies and branches of overseas companies are subject to tax at the corporate tax rate. Individuals, including partners of partnerships and sole proprietors, are subject to tax at progressive marginal income tax rates.

To learn more about the range of trading options available to setting up in Ireland, download our comprehensive guide to Investing in Ireland.