Rates verified January 2026 · https://www.revenue.ie

Ireland VAT Calculator 2026

Standard 23% · Reduced 13.5% · Tourism 9% · Zero-rated food

Ireland has four VAT rates. Standard 23% applies to most goods. Reduced 13.5% covers fuel, building materials, and some services. A 9% rate applies to tourism, hospitality, and newspapers. Zero-rate (0%) covers food, children's clothing, books, and medicines.

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Change this anytime — no extra click. Verify final rates with your state or country tax authority.

Educational tool only — not tax advice. Confirm rates before filing or pricing for customers.

All Ireland VAT rates

Standard Rate
Most goods and services — electronics, clothing, cars, professional services
23%
Reduced Rate
Fuel (gas, electricity, oil), building and construction services, some agricultural goods, veterinary fees, short-term car hire
13.5%
Second Reduced Rate
Hospitality and tourism, restaurants and café food (temporary rate may vary), newspapers, electronic books, hairdressing
9%
Zero Rate
Most food for home consumption, children's clothing and footwear, books, oral medicines, medical equipment, passenger transport
0%

Type any rate directly in the rate field above to switch rates.

Standard VAT rate
23%
Ireland · EUR
Reduced: 13.5%Super-reduced: 9%Zero rate: 0%
Registration threshold€80,000 for goods, €40,000 for services (2026)
VAT number formatIE followed by 8 or 9 characters (e.g., IE 1234567X)
Filing frequencyBi-monthly (every 2 months) standard
Exempt / Zero-rated categories
  • Financial services
  • Healthcare
  • Education
  • Insurance
  • Residential letting

Ireland VAT Rates — 2026

Ireland has four VAT rates: 23% standard, 13.5% reduced (fuel, construction), 9% second reduced (hospitality, newspapers), and 0% zero rate (food, children's clothes, books). Ireland's 0% rate for food and children's clothing is particularly consumer-friendly.

Ireland VAT — frequently asked questions

What is the Irish VAT rate in 2026?

Ireland's standard VAT rate is 23%. Reduced rates are 13.5% (fuel, building), 9% (hospitality, newspapers), and 0% (food, children's clothing, books).

Is food zero-rated in Ireland?

Yes. Most food for home consumption is zero-rated (0% VAT) in Ireland. Restaurant meals are subject to 9% or 13.5% depending on type.

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Disclaimer: VAT rates and rules change. This page is for informational purposes only and does not constitute tax advice. Always verify current rates with the official Ireland tax authority or a qualified tax professional before making filing or business decisions.