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.

Quick answer

Ireland standard VAT rate is 23%.

Add VAT to a net price or remove VAT from a gross total below. Use the editable rate field for reduced rates, special categories, or invoice checks.

Standard VAT
23%
Reduced rate
13.5%
Super-reduced
9%

Calculator

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

Quick amounts

Enter an amount to see the result.

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

How to use and formula

How to calculate Ireland VAT

Enter the amount, use the standard 23% rate or type a reduced rate, then choose whether you want to add VAT to a net price or remove VAT from a gross total.

  1. Enter the invoice, receipt, or product amount.
  2. Check the correct VAT rate for the item category.
  3. Use add mode for net-to-gross or reverse mode for gross-to-net.
VAT formulas

Gross = net x (1 + rate / 100)

Net = gross / (1 + rate / 100)

VAT amount = gross - net

Example at 23%: 100 net becomes 123.00 gross.

Ireland VAT examples

Fast checks for adding or removing VAT at the most common rates.

Add 23% VAT to €100.00

€123.00 gross

€100.00 x 23% = €23.00 VAT.

Remove 23% VAT from €123.00

€100.00 net

€123.00 ÷ 1.23 = €100.00 before VAT.

Official Ireland VAT source

Rates and rules on this page were last reviewed in January 2026 against https://www.revenue.ie. Use the linked authority for filing, registrations, or address-specific compliance.

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.

Common mistakes to avoid

Using 23% for every item

Ireland may have reduced, zero-rated, or exempt supplies. Match the product category before applying the standard rate.

Subtracting the percentage from a gross price

To extract VAT, divide by 1 + rate/100 — do not subtract 23% from the total.

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.

How do I remove VAT from a price in Ireland?

Divide the gross (tax-inclusive) amount by 1 + (23 ÷ 100). At 23%, divide by 1.23.

VAT rates in other countries

Related tax calculators

Use the right Ireland VAT rate

Use this page to add VAT, remove VAT, or check invoice math for Ireland. For filing, registration, refunds, or special categories, confirm the current rule with the official source because reduced rates and exemptions can change.

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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.