Branch Office (External Company) in Ireland — Game Development Studio Formation Guide
Prioritize jurisdictions with strong Intellectual Property (IP) protection and favorable R&D tax credits. If you plan to publish on Steam, Epic, or mobile app stores, consider the withholding tax treaties between your company's jurisdiction and the US to avoid double taxation on royalties.
Last verified: June 13, 2026
Corporate Tax
12.5%
State Tax
0.0%
Formation Cost
$58
Annual Fee
$17
Forming a Branch Office (External Company) in Ireland as a Game Development Studio means a total tax burden of 12.5% and an official formation cost of $58. There is no minimum capital requirement. Standard formation takes 1-2 weeks, or 3-5 business days expedited. No local director is required; the process can be managed remotely. This guide covers the steps, tax breakdown, banking options, and compliance requirements — all from verified data.
First-year total cost
≈ $1,377
Ongoing (per year)
≈ $822
Why Branch Office (External Company) for Game Development Studio?
A business model focused on designing, developing, and monetizing video games for PC, console, mobile, or VR platforms. Revenue typically comes from premium sales, in-app purchases, subscriptions, or publisher funding.
Ideal for
- Indie game developers
- Mobile app creators
- VR/AR studios
- Esports game developers
Challenges to watch
- Long development cycles with delayed revenue
- High platform fees (e.g., 30% on Steam/Apple)
- Complex international withholding taxes on royalties
- Protecting intellectual property and game assets
Key decision criteria
- US tax treaty network for royalty withholding taxes
- Availability of R&D tax incentives or video game tax reliefs (VGTR)
- Strong IP assignment laws for contractors and employees
- Access to global payment gateways for direct sales
Branch Office (External Company) formation requirements
Minimum capital
None
Standard timeline
1-2 weeks
Expedited timeline
3-5 business days
Local director
Not required
Registered office
Virtual office allowed
Notarization
Required
An EEA-resident director is not strictly required, but the branch must appoint a person resident in Ireland authorized to accept service of documents and ensure compliance.
Estimated breakdown (based on avg. $250,000 revenue)
Simulate with your own revenue →
VAT / Sales Tax
Standard rate 23%. Registration threshold: 85,000 EUR. The VAT registration threshold is €85,000 for goods and €42,500 for services. Non-EU businesses providing digital services must register from their first sale.
Banking & payments for Game Development Studio
Opening a traditional bank account in Ireland as a non-resident can be challenging and often requires an in-person meeting or an Irish resident director. However, non-resident founders can easily use remote-friendly fintechs like Revolut Business or Wise to get an Irish IBAN and manage multi-currency transactions.
Supported payment gateways
Remote-friendly accounts
Revolut Business
A highly popular fintech offering fast, fully remote onboarding for Irish entities, multi-currency accounts, and local Irish IBANs.
Wise
Excellent for international businesses needing multi-currency accounts and low-cost cross-border transfers. Fully remote opening process.
Ireland incentives & advantages
R&D Tax Credit
35% tax credit on qualifying R&D expenditure, which can be used to offset corporation tax or claimed as a cash refund in instalments.
Branch Office (External Company) formation steps
Verify the parent company's eligibility and gather its constitutional documents (Certificate of Incorporation, Memorandum & Articles of Association).
Have all parent company documents notarized, apostilled, and translated into English by a certified translator if necessary.
Appoint a person resident in Ireland who is authorized to accept service of process and legal notices on behalf of the company.
Secure a registered physical address in Ireland for the branch office (virtual offices are commonly used).
Complete and file Form F12 (for EEA companies) or F13 (for Non-EEA companies) with the Companies Registration Office (CRO) within 30 days of establishing the branch.
Register for Corporation Tax, PAYE (if hiring employees), and VAT with the Irish Revenue Commissioners via the Revenue Online Service (ROS).
Open a corporate bank account using a traditional Irish bank or a remote-friendly fintech platform like Revolut Business or Wise.
Game Development Studio FAQ
Why does the US tax treaty matter for game developers?
Major platforms like Steam and Apple are US-based. Without a favorable tax treaty, the IRS may withhold up to 30% of your US sales revenue. Incorporating in a jurisdiction with a 0% or low treaty rate for royalties is crucial.
Should I incorporate before starting development?
Yes, incorporating early ensures that all IP created by founders and contractors is legally owned by the company from day one, making it much easier to secure publishers or investors later.
What are R&D tax credits?
Many countries offer tax incentives for software development. Jurisdictions like the UK, Canada, or France provide specific tax reliefs for video game production, which can significantly lower your effective tax rate or provide cash rebates.
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Related guides
Complete Branch Office (External Company) guide
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Branch Office (External Company) cost calculator
One-time and annual cost breakdown
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