Most limited companies in Ireland are legally required to register for Corporation Tax (CT) with the Office of the Revenue Commissioners (Revenue) within 4 weeks from the date of first income. If no income has yet been received, registration must occur within 12 months of incorporation. CT registration is essential, as it assigns your company a Tax Registration Number (TRN) — the foundation for all other tax registrations, including Employers Tax (PAYE), Relevant Contracts Tax (RCT), and Value Added Tax (VAT).
Entrust your CT registration to Chern & Co professionals — we handle all steps end-to-end via Revenue Online Service (ROS) as your authorised tax agent.
Important: Corporation Tax (CT) Registration Requirements for Proprietary Directors
As of October 2024, the Revenue of Ireland has tightened CT registration rules. All proprietary directors — i.e. directors or shareholders controlling more than 15% of the company’s share capital — must:
- Hold an Irish PPS Number (PPSN)
- Be registered for Income Tax
Revenue guidance (summary):
- Shareholders holding over 15% are categorised as proprietary directors and must register for Income Tax and file Form 11 annually.
- They are subject to self-assessment even if no other income exists — filing Form 11 remains mandatory.
- Income from directorships is taxable in Ireland on an earnings basis, regardless of residence or where duties are performed.
PPSN vs IPN — Key Difference
PPSN (Personal Public Service Number) is the Revenue identifier and mandatory on the TR2 form for each director during CT registration.
IPN (Identified Person Number) is used only for CRO/RBO filings and cannot replace a PPSN in Revenue registrations.
Submissions omitting a valid PPSN or attempting to use an IPN instead are rejected — CT registration will not be completed. The two numbers are not interchangeable.
Note: If the company’s shareholder is another corporate entity (not an individual), and the appointed director does not own shares — i.e. is not a proprietary director — then PPSN and Income Tax registration are not required for that director.
Our Fees (VAT-exclusive)
- CT Registration: €150
- PPSN Application (per proprietary director): €150
- Income Tax (Form 11) Registration (per proprietary director): €150
Bundle price (one proprietary director): €400 — includes CT registration, PPSN application, and Income Tax registration.
If you are unsure whether you or any director qualifies as a proprietary director (holding more than 15% shares), contact us — we’ll clarify before filing.
Corporation Tax Registration with Revenue Service Includes:
- Registration of your limited company on ROS.ie for CT.
- Consultation on how to account for corporation tax in your bookkeeping if needed.
What’s Not Included:
- Ongoing filing or preparation of corporation tax returns.
- Accounting services or representation beyond registration.
If you require these options, please see our Accounting Services.
How the Service Works
- Contact us through any preferred channel — we’ll answer your questions free of charge.
- Confirm the service scope and any optional extras.
- Receive an invoice and service contract.
- After payment, we’ll request the required documents (ID, proof of address, company details) and provide clear instructions.
- We apply for your PPS Number — the processing time is typically up to 6 weeks.
- Once the PPSN is issued, we register the proprietary director for Income Tax (usually 2–3 working days).
- After these steps, we submit your Corporation Tax (CT) registration to Revenue via ROS (around 5 working days).
- Upon completion, your company receives its official Tax Registration Number (TRN).
We manage every step with Revenue so you can focus on running your business.
Note: Chern & Co complies with AML (Anti-Money Laundering) regulations and securely processes all client data in accordance with Irish law.