Closing a dormant company, or one that never traded
A dormant company, or one that never traded, can usually be closed by voluntary strike-off. Its annual returns must still be up to date, it needs Revenue's letter of no objection, and its tax registrations should be cancelled. With little to sort out, it's usually the simplest kind of company to close.
What still has to be done
- Annual returns: every one must be filed. Apart from the company's first annual return, each needs financial statements attached, which for a dormant company can be short dormant accounts.
- Revenue: even a company that never traded is usually registered for corporation tax. Its returns must be filed, its registrations cancelled, and Revenue's letter of no objection obtained.
- The €150 test: share capital isn't counted, so most dormant companies pass easily. See the €150 rule.
Why close it rather than leave it?
A dormant company still has to file an annual return every year, and may need a registered office and company secretary. Closing it stops those costs, and avoids late filing penalties and an involuntary strike-off.
Cost
Our strike-off is €199.99 + VAT, or €299.99 + VAT with tax deregistration, plus the €15 CRO fee. If dormant accounts or annual returns are overdue, we quote for them first. Order online and pay only once we confirm the company qualifies.
Last checked 13 November 2026 against CRO and Revenue guidance. This is general information, not legal advice for your company.