Ireland VAT Calculator 2026
23% standard, with reduced rates of 13.5% and 9% on specified categories.
Figures last reviewed
Ireland VAT at a glance
- Standard VAT rate
- 23% — ranked 8 of 36 covered here
- Reduced rates
- 13.5%, 9% — applies to specified categories only
- Super-reduced rate
- 4.8% — a small, historically fixed list of goods
- Compared with the average
- +6.01 pts — average across the 36 countries covered is 16.99%
- Registration threshold
- 40,000 EUR — annual turnover above which registration becomes compulsory
- Rates verified
- 17 August 2026 — checked against the issuing tax authority
Irish VAT: 23%, 13.5%, 9% and 0% — the four-rate system
Ireland operates one of the broadest VAT rate sets in the EU, with four positive rates:
- 23% — standard rate, most goods and services (consultancy, retail, electronics, alcohol)
- 13.5% — reduced rate, on labour-intensive services, fuel for heating and light, building services, hairdressing, hotel accommodation, and restaurant/catering supplies
- 9% — “tourism rate” on newspapers, printed books (still 0% — see below), e-books, broadcasting, and gas and electricity (temporary measure)
- 0% — most food and drink (excluding catering and alcohol), children's clothing/footwear, books (printed), oral medicines, exports, intra-EU B2B supplies
- Exempt — financial services, education, healthcare, postal services, residential rentals (no input recovery)
Registration thresholds: services vs goods
Since 1 January 2025, the Irish thresholds for compulsory VAT registration are:
- Services: EUR 42,500 in any 12-month period (up from EUR 40,000)
- Goods: EUR 85,000 in any 12-month period (up from EUR 80,000)
Below threshold, registration is voluntary. Once registered, you charge VAT on all taxable supplies and can recover input VAT. Distance sellers and digital service suppliers fall under the EU-wide OSS regime with a single EUR 10,000 threshold across the EU.
A common Irish quirk: zero-rated food vs 13.5% catering vs 9% restaurant
Food bought in a supermarket is generally 0%. The same food sold by a restaurant or caterer is either 13.5% (catering & restaurant services) or 9% on hot takeaway food (when the temporary 9% rate applies). Confectionery, savoury snacks, soft drinks, and fruit juice are 23% even in a supermarket. The classification matrix is the source of more Revenue audit findings than any other VAT issue.
Hospitality (hotels, B&Bs, hairdressers) reverted to 13.5% on 1 September 2023 after the COVID 9% measure ended. There has been ongoing political debate about reinstating 9% for hospitality; check Revenue's rate database before pricing.
Worked example
A Dublin consultancy bills EUR 5,000 net to a fellow Irish company: VAT at 23% = EUR 1,150, gross EUR 6,150. The same EUR 5,000 service to a French VAT-registered company is 0% under the B2B reverse-charge rule — provided the consultancy quotes the French VAT ID on the invoice and reports it on the VIES return.
Frequently asked questions
Is the 9% rate still in effect for hotels and restaurants?
No. The 9% rate for hospitality (hotels, restaurants, hairdressing) reverted to 13.5% on 1 September 2023. The 9% rate currently applies to gas, electricity and (separately) to the media/printed-product categories under temporary or permanent reductions.
Are children's shoes really zero-rated?
Yes. Children's clothing and footwear (specifically sized for children up to age 11/12) are 0%-rated under longstanding social policy. Adult-size items in children's ranges fall to 23%. The size cut-offs are defined in Revenue's VAT manual.
What about VAT after Brexit on UK trade?
Goods moving GB ↔ Ireland are now imports/exports, with VAT at the border (or postponed VAT accounting). Northern Ireland remains under EU VAT for goods only — services from NI follow non-EU rules. The XI VAT prefix is used for NI businesses on intra-EU supplies of goods.
When are VAT returns due?
Bi-monthly is standard, due by the 19th of the month following the period end (23rd if filing and paying via ROS). Smaller traders may file four-monthly or annually with Revenue approval.
Do US-based SaaS sellers need an Irish VAT number?
For B2C: yes, typically via the Non-Union OSS scheme registered in any EU member state. For B2B with valid VAT IDs: no — the customer self-accounts under reverse charge. Established presence (people, fixed place of business in Ireland) changes the answer; consult Revenue.
Official sources
- Revenue.ie — VAT overview
- Revenue.ie — Search VAT rates by item
- Revenue.ie — VAT registration thresholds
Last reviewed: 2026-05-10. Need other EU rates? See the VAT calculator hub.
How VAT works in Ireland
Standard 23%, Reduced 13.5% (tourism, building), 9% (newspapers, e-books), Super-reduced 4.8% (livestock)
Calculating Ireland VAT
Start from the price excluding tax
VAT is charged on the net price. At 23%, a net EUR 100 becomes EUR 123.00 once VAT of EUR 23.00 is added.
To work backwards, divide — never subtract
Removing VAT from a gross figure means dividing by 1.2300, not subtracting 23%. Subtracting the percentage from the gross amount understates the net price, and the error grows with the rate.
Check which rate actually applies
Ireland applies reduced rates of 13.5% and 9% to specified categories. Standard 23%, Reduced 13.5% (tourism, building), 9% (newspapers, e-books), Super-reduced 4.8% (livestock) Using the standard rate on a reduced-rate supply overstates the tax.
Registration is threshold-based
Businesses with taxable turnover above EUR 40,000 a year must register and charge VAT. Below it, registration is usually voluntary — worth doing when your customers can reclaim the tax.
Worked example at 23%
Adding and removing VAT at 23%
| Component | Adding to a net price | Removing from a gross price |
|---|---|---|
| Starting amount | EUR 100.00 | EUR 1,000.00 |
| VAT at 23% | (EUR 23.00) | (EUR 186.99) |
| Result | EUR 123.00 | EUR 813.01 |
So a net price of EUR 100.00 in Ireland costs EUR 123.00 once VAT is added. Working the other way, a gross price of EUR 1,000.00 contains EUR 186.99 of VAT, leaving EUR 813.01 net.
Computed from the same 23% rate the calculator applies, so this table and the calculator cannot disagree.
Countries with a similar rate
Ireland VAT questions
What is the VAT rate in Ireland?
The standard rate is 23%. Reduced rates of 13.5% and 9% apply to specified categories. That places Ireland 8 of 36 of the countries covered here, 6.01 points above the 16.99% average.
How do I remove VAT from a price in Ireland?
Divide the gross amount by 1.2300. At 23%, a gross EUR 1,000 works back to EUR 813.01 net with EUR 186.99 of VAT. Subtracting 23% from the gross figure is the common mistake and gives the wrong answer.
When do I have to register for VAT in Ireland?
Once taxable turnover passes EUR 40,000 a year. Registering voluntarily below the threshold lets you reclaim input tax, which usually pays off if you sell mainly to other registered businesses and costs you if you sell to consumers.
Which countries have higher and lower rates than Ireland?
Of the countries covered here, Finland has the highest standard rate at 25.5% and United Arab Emirates the lowest at 5%. Ireland sits at 23%.