Ireland Compliance Guide

Filing requirements, deadlines, and fees for Ireland business entities.

Registrar: Companies Registration Office (CRO) ·Entity types: Private Company Limited by Shares (LTD), Designated Activity Company (DAC), Public Limited Company (PLC), Company Limited by Guarantee (CLG), Unlimited Company (ULC/UUC), Limited Partnership, External Company (Branch)

Filing Obligations

Annual Return (Form B1)

Annual

Every Irish company must file an annual return (Form B1) with the CRO, whether trading or not. The return must be filed within 56 days of the company's Annual Return Date. Financial statements must be annexed to the B1.

Deadline

56 days after the Annual Return Date (ARD)

Fee

€20 (electronic filing via CORE)

Late Penalty

Late filing penalty of €100 per day (up to €1,200 max per return). Loss of audit exemption for two years.

Filing Method

Online via CORE (Companies Online Registration Environment)

Applies to:Private Company Limited by Shares (LTD)Designated Activity Company (DAC)Public Limited Company (PLC)Company Limited by Guarantee (CLG)Unlimited Company (ULC/UUC)Official source

Corporation Tax Return (CT1)

Annual

All Irish-resident companies must file a corporation tax return (Form CT1) with the Revenue Commissioners. Ireland's headline corporation tax rate is 12.5% for trading income and 25% for non-trading income.

Deadline

Within 9 months of accounting period end (23rd day of the 9th month for ROS filers)

Fee

No filing fee

Late Penalty

Surcharge of 5% of tax (up to €12,695) if filed within 2 months late; 10% (up to €63,485) if later. Interest at 0.0219% per day on unpaid tax.

Filing Method

Online via Revenue Online Service (ROS)

Applies to:Private Company Limited by Shares (LTD)Designated Activity Company (DAC)Public Limited Company (PLC)Official source

Beneficial Ownership Register (RBO)

Ongoing

Irish companies must maintain a register of beneficial owners and file this information with the Central Register of Beneficial Ownership (RBO).

Deadline

Within 14 days of any change; file with RBO within 14 days of becoming aware

Fee

No filing fee

Late Penalty

Fine up to €5,000 and/or 12 months imprisonment

Filing Method

Online via RBO portal

Applies to:Private Company Limited by Shares (LTD)Designated Activity Company (DAC)Public Limited Company (PLC)Company Limited by Guarantee (CLG)Official source

Key Dates

56 days after ARDAnnual Return (Form B1) filing deadline

23rd of 9th month after accounting period endCorporation Tax Return (CT1) deadline for ROS filers

September 23Preliminary tax payment due (for Dec year-end companies)

Frequently Asked Questions

What is the Annual Return Date (ARD) in Ireland?

The ARD is typically set 6 months after incorporation for the first return, then annually thereafter. Companies can apply to the CRO to change their ARD.

How much does it cost to file an annual return in Ireland?

The filing fee is €20 when filed electronically via the CORE system. There is no paper filing option — electronic filing is mandatory.

What is the penalty for late filing in Ireland?

A late filing penalty of €100 per day applies, up to a maximum of €1,200 per return. Additionally, the company loses its audit exemption for two years.

What is Ireland's corporation tax rate?

12.5% on trading income and 25% on non-trading (passive) income. A 15% minimum effective rate applies to large multinationals under Pillar Two (OECD).

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Last updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.