Note 01Route summary
We register your Irish company for corporation tax through Revenue, using ROS eRegistration or the TR2 form (TR2(FT) for foreign companies) where the online route cannot handle the case.
Ref CTTR-12, typed for the wall
Company formation & business setupFor employers
Corporation tax & TR2 registration
Your company registered for corporation tax with Revenue, on the right footing from the first accounting period.
TR0
Reg form
0.5%
Trading rate
ROS
Online filing
0 months
CT1 deadline
Folder 01. Route file, Corporation tax & TR2 registration
0.5%
Standard Irish corporation tax rate on trading income, with 25% applying to non-trading (passive) income and a 15% minimum top-up for large groups under Pillar Two.
TR2 is the fallback
Most Irish companies now register for CT through ROS eRegistration.
What we'll do for you
Your company registered for corporation tax with Revenue, on the right footing from the first accounting period.
Ledger · Corporation tax & TR2 registration
Entry 01 · registered
Assess and identify tax heads
We confirm your company is trading and identify the tax heads to register alongside corporation tax.
Allow1 to 2 days
Entry 02 · registered
Prepare the registration
We complete the ROS eRegistration, or Form TR2 / TR2(FT), with your company and activity details.
Allow2 to 4 days
Entry 03 · registered
Submit to Revenue
We file the corporation tax registration with Revenue through ROS.
AllowWeek 1
Entry 04 · registered
Confirm registration and dates
You receive confirmation of your corporation tax registration, tax number and accounting period dates.
AllowWeek 1 to 2
Entry 05 · registered
Plan first CT1 and reliefs
We flag your preliminary tax and CT1 deadline and check eligibility for Section 486C startup relief.
AllowOngoing
Balance · fee scoped to your situation
Price on request
We confirm a fixed fee before any work begins. The €70 Book Consultation cost is separate.
0to0
weeks to a decision
Lodged with the fee
Free
Queries handled for youTracked weeklyFigures are indicative
3025201510
Trading income12.5%
Large groups (Pillar Two minimum)15%
Non-trading / passive income25%
stubs, in the vitrine
EUR 0
full tank, official charges onlyEF
Revenue corporation tax registration feeFreeROS digital certificateFreeTR2 / TR2(FT) submissionFree
Registration is free. Your cost is the corporation tax itself, 12.5% on trading income, and accountancy for the CT1 return.
receipts, in the vitrine
Revenue
Free
ROS digital
Free
TR2 / TR2
Free
15%
04 Large25%
05 Non-trading12.5%
06 Trading12.5%
Nine months to file
08 officialStartup relief exists
09 factFile TR2 registration
1wk
Revenue processes registration
1wk
First accounting period begins
1wk
0 wk
0 wk
0 wk
0weeks
Assess and identify tax heads
Prepare the registration
Submit to Revenue
Confirm registration and dates
Plan first CT1 and reliefs
Certificate of Incorporation and company numberDescription of the business activity and its start dateRegistered office and business addressDirector and secretary detailsEstimated turnover, where availableROS access or written authority to set it upDetails of any group structure, for Pillar Two purposes
Q01What is the TR2 form?
TR2 is Revenue's tax registration form for companies, used to register for corporation tax and, where needed, VAT and employer taxes. TR2(FT) is the version for foreign companies. Most companies now register through ROS eRegistration instead, with TR2 kept for cases the online system cannot handle.
Q02What is the corporation tax rate?
The standard trading rate is 12.5%. A 25% rate applies to non-trading, passive income, and a 15% minimum top-up applies to large groups with turnover over EUR 750m under Pillar Two. Your accountant will confirm exactly what applies to you.
Q03When is the CT1 return due?
Revenue requires the CT1 return within nine months of the accounting year end, and no later than the 23rd of that month when filing through ROS. Late returns trigger a surcharge and can restrict loss relief.
Q04Is there any relief for a new company?
Qualifying new companies can claim Section 486C startup relief, which can reduce corporation tax to nil in the early years. The relief is capped by the amount of employer PRSI you actually pay, so hiring staff helps unlock it.
Q05Do I register for CT and employer taxes separately?
They are separate tax heads but can be handled together. We can register corporation tax, employer PAYE/PREM and VAT in the same exercise so your Revenue profile is complete before you start trading and hiring.
Do first
Registering for tax, official steps
Follow Revenue's official route for registering a new business for corporation tax and other tax heads.
revenue.ie
Official12.5% trading rate
Corporation Tax for companies
Read Revenue's hub on CT rates, payment deadlines and filing the annual CT1 return.
revenue.ie
PortalFree
ROS, eRegistration and CT1 filing
Register for corporation tax online and file the CT1 return and payments through ROS.
ros.ie
Tool
CORE, CRO company record
Have your CRO number and incorporation details to hand, Revenue links the CT registration to them.
core.cro.ie
Guide
Corporation tax, Citizens Information
Plain-English overview of how corporation tax works for Irish companies.
citizensinformation.ie
Guide
Revenue online services
Find myAccount, ROS and the other Revenue channels your accountant will use for the company.
revenue.ie
Note 02Booking note
They are separate tax heads but can be handled together. We can register corporation tax, employer PAYE/PREM and VAT in the same exercise so your Revenue profile is complete before you start trading and hiring.
Ref VW-BOOK, typed for the wall
Figures on this page are indicative and depend on your circumstances and current DETE and ISD rules.