General Partnership in Ireland — Mobile App Developer Formation Guide
When choosing a jurisdiction, consider where Apple and Google will send your payouts. Ensure your chosen country has favorable double taxation treaties with the US to minimize the default 30% withholding tax on your US app sales.
Last verified: June 13, 2026
Corporate Tax
0.0%
State Tax
0.0%
Formation Cost
$22
Annual Fee
$0
Forming a General Partnership in Ireland as a Mobile App Developer means a total tax burden of 0.0% and an official formation cost of $22. There is no minimum capital requirement. Standard formation takes 3-5 business days, or 1-2 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
≈ $1,022
Ongoing (per year)
≈ $1,000
Why General Partnership for Mobile App Developer?
Independent developers or small studios creating and monetizing applications on platforms like the Apple App Store and Google Play. Revenue streams typically include paid downloads, in-app purchases (IAPs), subscriptions, and in-app advertising.
Ideal for
- Indie developers
- Small gaming studios
- SaaS mobile app creators
- Freelance developers transitioning to product owners
Challenges to watch
- High platform fees (15-30% from Apple/Google)
- US withholding tax on royalties if no tax treaty exists
- Managing global VAT/GST compliance for digital services
- Protecting intellectual property across borders
Key decision criteria
- Double taxation treaties with the US
- Corporate tax rates on digital income
- Ease of opening a business bank account compatible with App Store payouts
- IP protection laws in the jurisdiction
General Partnership formation requirements
Minimum capital
None
Standard timeline
3-5 business days
Expedited timeline
1-2 business days
Local director
Not required
Registered office
Virtual office allowed
Notarization
Not required
Partnerships do not have directors. At least two partners are required. Non-EEA resident partners may need specific business permissions (such as Stamp 4) to operate locally.
Estimated breakdown (based on avg. $85,000 revenue)
Simulate with your own revenue →
VAT / Sales Tax
Standard rate 23%. Registration threshold: 85,000 EUR. B2C digital services supplied to EU consumers are subject to VAT in the consumer's member state, which can be reported via the One Stop Shop (OSS) scheme.
Banking & payments for Mobile App Developer
Opening a traditional bank account in Ireland as a non-resident can be challenging and often requires an in-person meeting with the bank. However, digital platforms like Fire, Revolut Business, and Wise offer remote-friendly alternatives with easier onboarding processes for non-resident founders.
Supported payment gateways
Remote-friendly accounts
Wise Business
Excellent for non-resident founders needing multi-currency accounts (EUR, GBP, USD) with fast online onboarding.
Revolut Business
Popular digital banking alternative in Ireland offering corporate cards, multi-currency accounts, and API integrations.
Fire
An Irish digital payment institution providing dual EUR and GBP accounts, ideal for businesses operating across Ireland and the UK.
Ireland incentives & advantages
Enterprise Ireland Grants
Access to equity investments, feasibility grants, and employment grants.
R&D Tax Credit
30% tax credit on qualifying R&D expenditure (increasing to 35% for accounting periods ending on or after December 31, 2026).
General Partnership formation steps
Choose a unique business name and ensure it does not infringe on existing trademarks.
Draft and sign a comprehensive Partnership Agreement detailing profit sharing, roles, and dissolution terms.
Register the business name with the Companies Registration Office (CRO) using Form RBN1A if trading under a name other than the partners' true names.
Receive the Certificate of Registration of Business Name from the CRO and display it at the principal place of business.
Register the partnership for tax with Revenue using Form TR1 (or TR1(FT) for non-residents) to obtain a Tax Reference Number.
Open a dedicated business bank account in the name of the partnership to keep personal and business finances separate.
Register for VAT and as an employer for PAYE if the partnership expects to exceed VAT thresholds or hire employees.
Mobile App Developer FAQ
Do I need a US company to publish on the App Store?
No, you can publish from almost any country. However, having a US LLC or a company in a country with a US tax treaty can significantly reduce the 30% withholding tax on US sales.
How does VAT work for app sales?
Apple and Google generally act as the 'Merchant of Record' and handle VAT/GST collection and remittance for consumers in most countries, simplifying your tax compliance.
Where is the best place to incorporate an app studio?
Popular choices include the US (Wyoming/Delaware LLCs for low maintenance), UK (favorable tax treaties and IP laws), and Estonia (0% tax on reinvested profits, great for growing studios).
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Related terms
Key concepts you'll encounter when forming a Mobile App Developer
Related guides
Complete General Partnership guide
Taxes, requirements, banking, compliance
General Partnership cost calculator
One-time and annual cost breakdown
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