Ireland VAT Calculator
How Much Is VAT in Ireland?
The standard VAT rate in Ireland is 23% in 2026. Other rates: 13.5% — Construction and repair services, cleaning, heating oil and coal, short-term car hire, hotel and holiday accommodation; 9% — Restaurant, catering and hot takeaway food and hairdressing (from 1 July 2026), gas and electricity, sports facilities, new apartments; 4.8% — Live cattle, sheep, pigs and horses for food production; 0% — Most food, children's clothing and footwear, oral medicines, books, e-books, newspapers, exports. Locally the tax is called Value-Added Tax (VAT). Among the 27 EU member states, standard VAT ranges from 17% in Luxembourg to 27% in Hungary.
How to calculate Ireland VAT
To add 23% VAT to a net (tax-exclusive) price, multiply it by 1.23. To remove VAT from a gross (tax-inclusive) price, divide it by 1.23.
- Add VAT: EUR 100 net × 1.23 = EUR 123 gross (that is EUR 23 of VAT)
- Remove VAT: EUR 123 gross ÷ 1.23 = EUR 100 net (that is EUR 23 of VAT)
Use the Ireland VAT calculator above for any amount, or compare Ireland with every other country in our VAT rates by country table.
Ireland VAT Rates Overview
Every VAT rate currently in force in Ireland
Current VAT Rates (2026)
| Rate type | Rate | Applies to |
|---|---|---|
| Standard rate | 23% | Most goods and services, including alcohol, soft drinks, adult clothing, electronics and petrol |
| Reduced rate | 13.5% | Construction and repair services, cleaning, heating oil and coal, short-term car hire, hotel and holiday accommodation |
| Second reduced rate | 9% | Restaurant, catering and hot takeaway food and hairdressing (from 1 July 2026), gas and electricity, sports facilities, new apartments |
| Livestock rate | 4.8% | Live cattle, sheep, pigs and horses for food production |
| Zero rate | 0% | Most food, children's clothing and footwear, oral medicines, books, e-books, newspapers, exports |
VAT History and Local Rules in Ireland
How the rates got here, and country-specific points to watch
Key VAT milestones
- 2026: Restaurant, catering and hairdressing services cut from 13.5% to 9% on 1 July, with no end date
- 2025: Budget 2026 extended 9% on gas and electricity to end-2030 and applied 9% to new apartments
- 2023: E-books, audiobooks and solar panels for homes zero-rated
- 2012: Standard rate raised from 21% to 23%
- 1972: VAT introduced ahead of joining the EEC
Is the VAT rate the same everywhere in Ireland?
The same VAT rates apply throughout Ireland; Northern Ireland is part of the UK and uses UK VAT.
Good to know
From 1 July 2026 food served by restaurants, cafés, pubs and takeaways is taxed at 9%, but alcohol, soft drinks and bottled water stay at 23% and hotel rooms stay at 13.5%.
Ireland is one of the few EU countries still zero-rating a wide range of goods, including children's clothes and most food, under pre-1991 derogations.
Zero-Rated and Exempt Supplies in Ireland
The difference matters: zero-rating keeps input-VAT recovery, exemption does not
Zero-rated supplies (0%)
VAT is charged at 0%, but the seller can still recover input VAT on related costs:
- Exports of goods outside the EU
- Intra-EU B2B supplies of goods to VAT-registered customers
- Most basic food
- Children's clothing and footwear
- Oral medicines
- Printed books, e-books and audiobooks
- Solar panels installed on private homes
VAT-exempt supplies
No VAT is charged, and the seller generally cannot recover input VAT on related costs:
- Financial and insurance services
- Medical and healthcare services
- Education and vocational training
- Passenger transport
- Residential letting
Ireland VAT Registration & Compliance
Key facts for businesses registering for and reporting VAT in Ireland.
| Local name | Value-Added Tax (VAT) |
|---|---|
| VAT number format | IE + 7 digits + 1 or 2 letters (e.g. IE1234567FA) |
| Registration threshold | EUR 85,000 for supplies of goods and EUR 42,500 for services, in any continuous 12-month period |
| Non-resident businesses | Non-established businesses making taxable supplies in Ireland must register regardless of the thresholds |
| Filing frequency | Bi-monthly VAT3 returns by default; annual or other periods by agreement with Revenue |
| Filing and payment deadline | 19th of the month after the period, extended to the 23rd when filed and paid via ROS; annual Return of Trading Details also required |
| E-invoicing / reporting | No mandatory B2B e-invoicing in 2026; Revenue has announced a phased VAT modernisation programme starting with large corporates |
| Tax authority | Revenue Commissioners |
Thresholds, deadlines and e-invoicing rules are revised regularly. Always confirm current requirements with Revenue Commissioners before relying on them.
Cross-Border Sales and Refunds in Ireland
Selling into the country from abroad, and getting VAT back
Cross-border rules
Digital services and e-commerce: Foreign sellers of digital services to consumers in Ireland charge Ireland's VAT rate. EU businesses can declare it through the One-Stop Shop (OSS) once their EU-wide cross-border B2C sales exceed EUR 10,000; non-EU businesses use the non-Union OSS from the first sale.
Tourist VAT refunds: Non-EU visitors can reclaim VAT under the Retail Export Scheme through participating retailers and refund agents.
For the general rules, see the reverse charge mechanism, VAT on digital services, VAT invoice requirements and VAT refunds for tourists and businesses.
Compare VAT Rates
VAT rates in neighboring and similar economies
Frequently Asked Questions
Common questions about VAT in Ireland
What is the current VAT rate in Ireland?
The standard VAT rate in Ireland is 23% in 2026. Other rates in force: 13.5% (reduced rate), 9% (second reduced rate), 4.8% (livestock rate), 0% (zero rate). See the rates table above for exactly what each rate covers.
How do I calculate VAT in Ireland?
To add 23% VAT, multiply the net price by 1.23. To remove it from a VAT-inclusive price, divide by 1.23; the difference is the VAT. The calculator at the top of this page does both.
What is the VAT rate for restaurants in Ireland in 2026?
From 1 July 2026 restaurant and catering food and hairdressing services are taxed at 9%, down from 13.5%. Alcohol and soft drinks remain at 23%.
What is the VAT registration threshold in Ireland?
You must register once turnover exceeds, or is likely to exceed, EUR 85,000 for goods or EUR 42,500 for services in any 12-month period. Non-established businesses have no threshold.
Is children's clothing VAT-free in Ireland?
Yes. Children's clothing and footwear are zero-rated in Ireland, as are most basic foods, books and oral medicines.
Sources
Official and professional references used for this page
Last reviewed on 27 September 2026.