Public Limited Company (PLC) 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
12.5%
State Tax
0.0%
Formation Cost
$55
Annual Fee
$22
Forming a Public Limited Company (PLC) in Ireland as a Mobile App Developer means a total tax burden of 12.5% and an official formation cost of $55. The minimum capital requirement is 25,000 EUR. Standard formation takes 3-5 business days, or 1-2 business days expedited. This guide covers the steps, tax breakdown, banking options, and compliance requirements — all from verified data.
First-year total cost
≈ $4,755
Ongoing (per year)
≈ $3,100
Why Public Limited Company (PLC) 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
Public Limited Company (PLC) formation requirements
Minimum capital
25,000 EUR
Standard timeline
3-5 business days
Expedited timeline
1-2 business days
Local director
Required
Registered office
Virtual office allowed
Notarization
Required
If no director is an EEA resident, the company must secure a Section 137 Non-Resident Director Bond.
Estimated breakdown (based on avg. $85,000 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-established businesses supplying digital services to Irish consumers must register for VAT with no threshold, or use the EU One Stop Shop (OSS) scheme.
Banking & payments for Mobile App Developer
Opening a traditional bank account in Ireland can be challenging for non-resident directors due to strict Anti-Money Laundering (AML) and KYC regulations, often requiring a face-to-face meeting or proof of economic substance in Ireland. However, fintechs like Revolut Business, Wise, and Fire offer much easier, remote-friendly alternatives for Irish PLCs.
Supported payment gateways
Remote-friendly accounts
Revolut Business
A highly popular fintech option for Irish companies, offering multi-currency accounts, corporate cards, and fully remote onboarding.
Wise Business
Excellent for international PLCs needing to manage multiple currencies with low FX fees. Easy remote setup.
Fire
An Irish-founded digital payment institution providing EUR and GBP accounts with fast remote onboarding for local businesses.
Ireland incentives & advantages
Research and Development (R&D) Tax Credit
35% tax credit on qualifying R&D expenditure (increased from 30% in 2026).
Knowledge Development Box (KDB)
An effective corporate tax rate of 6.25% on qualifying profits generated from the IP.
Public Limited Company (PLC) formation steps
Step 1: Choose a unique company name ending in 'Public Limited Company' or 'PLC' and verify availability with the Companies Registration Office (CRO).
Step 2: Appoint at least two directors (one must be an EEA resident or hold a Section 137 bond) and a qualified company secretary.
Step 3: Draft the company's Constitution, which must include a Memorandum and Articles of Association with specific objects.
Step 4: Deposit the minimum share capital of €25,000 (at least 25% paid up) into a corporate bank account.
Step 5: Submit Form A1 and the Constitution to the CRO, paying the €50 standard registration fee.
Step 6: Obtain the Certificate of Incorporation and apply for a Section 1010 trading certificate to commence business.
Step 7: Register for Corporation Tax, VAT, and PAYE/PRSI with the Irish Revenue Commissioners.
Step 8: File the Register of Beneficial Ownership (RBO) within five months of incorporation.
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 Public Limited Company (PLC) guide
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One-time and annual cost breakdown
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