Ireland vs Isle of Man: which jurisdiction wins?

Ireland vs Isle of Man — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.

	Ireland	Isle of Man
Tax headline	12.5% trading, 15% Pillar 2 for large groups	0% (10% banking/retail)
Formation days	5	5
First-year cost	$5,500	$4,800
Treaties	75+	11+
Substance	Substance critical (CFC, BEPS)	Substance requirements aligned with EU code of conduct
Banking	BOI, AIB, plus US bank branches	IoM banks plus UK introductions

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