Ireland VAT Calculator

Add or remove Irish VAT at the official 2026 rates — 23% standard, 13.5% and 9% reduced, 4.8% livestock, and 0% zero rate — including the July 2026 hospitality change.

✓ 23% / 13.5% / 9% / 4.8% / 0%✓ July 2026 Rates Applied✓ Sourced from Revenue.ie

Welcome to the Ireland VAT calculator. Whether you need the standard Irish VAT rate of 23%, the reduced 13.5% or 9% rates, or the 4.8% livestock rate, this tool lets you add or remove VAT for any Irish purchase or invoice — with the 1 July 2026 hospitality and hairdressing change to 9% already reflected. For bulk receipt processing or custom rates, use our global reverse VAT calculator.

Quick Example: €123.00 gross at 23% VAT → €100.00 net + €23.00 VAT.

Irish VAT Rates — 2026

Rate Type	Scope	Percentage	Applies to
Standard	🛍️ Goods & Services	23%	Most goods and services: cars, electronics, petrol, furniture, cosmetics, alcohol, soft drinks, bottled water, most non-oral medicines.
Reduced	🏗️ Building & Tourism	13.5%	Construction services, cleaning, veterinary fees, home heating oil and solid fuel, short-term car hire, repairs — and tourist accommodation (hotels, B&Bs), which stays at 13.5%.
Second reduced	🍽️ Energy & Food Service	9%	Gas and electricity (to 31 Dec 2030), EV charging, sporting facilities — and from 1 July 2026, restaurant, catering and hot-takeaway food, and hairdressing (alcohol and soft drinks excluded).
Livestock	🐄 Agriculture	4.8%	Livestock (cattle, sheep, pigs — excluding chickens), greyhounds, and the hire of horses.
Zero-rated	🍞 Essentials & Exports	0%	Exports, basic foods (bread, milk, tea, vegetables), children's clothing and footwear, oral medicines, books, newspapers, e-books, and solar panels for private homes.

Source: Revenue Commissioners (Irish Tax and Customs). Registration thresholds: €85,000 goods / €42,500 services (rolling 12-month turnover).

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Need to Remove VAT from a Receipt?

Divide by 1.23 to back 23% VAT out of a gross total — or use the global reverse tool for any rate, including 13.5% and 9%.

Go to Reverse Tool →

For informational purposes only. Tax rates change frequently — verify with your state's Department of Revenue before filing. This tool is not a substitute for professional tax advice.

Last updated: August 17, 2026 · Rate source metadata is tracked in the TaxesLedger tax data registry.

Data methodology reviewed by M. Imtinan Farooq — Data Engineer focused on financial data systems.

Imtinan specializes in financial data systems and multi-state US sales tax modeling. With hands-on experience building data pipelines that attach source metadata, confidence labels, and verification status to tax records, he helps keep TaxesLedger rates auditable and easier to refresh. This is an educational calculator, not tax, accounting, or legal advice. LinkedIn

Data Sources: State DORs · Canada Revenue Agency · EU VAT authorities · Tax Foundation references

This Ireland VAT calculator adds or removes Value-Added Tax at every official Irish rate — 23%, 13.5%, 9%, 4.8% and 0% — using the rules administered by the Revenue Commissioners.

How VAT Works in Ireland

Ireland's VAT (in Irish: Cáin Bhreisluacha, CBL) follows the EU VAT framework with one of the more layered rate structures in the Union. The default is the 23% standard rate; anything not specifically assigned to a reduced, zero, or exempt category is taxed at 23%. B2C prices are advertised VAT-inclusive, while B2B quotes are typically ex-VAT because registered businesses reclaim input VAT through their VAT3 returns.

Who uses this calculator?

Irish sole traders and companies checking quotes and invoices; accountants and bookkeepers separating VAT on receipts for VAT3 returns and the annual RTD; UK and EU businesses selling into Ireland working out whether the 23%, 13.5% or 9% rate applies; and consumers checking how much of a price is tax.

Irish VAT Calculation Examples

Example 1: Adding 23% VAT (net to gross)

Mathematical Formula Formula: Gross = Net \times (1 + VAT Rate)

Worked Calculation VAT Amount = €100.00 \times 0.23 = €23.00

Worked Calculation Gross Price = €100.00 + €23.00 = €123.00

Example 2: Removing 13.5% VAT (gross to net)

A builder's VAT-inclusive invoice of €1,135.00 at the 13.5% reduced rate:

Worked Calculation Net Price = €1,135.00 \div 1.135 = €1,000.00

Worked Calculation VAT Portion = €1,135.00 - €1,000.00 = €135.00

Example 3: A restaurant bill after 1 July 2026

A €109.00 restaurant food bill now carries the 9% rate: €109.00 ÷ 1.09 = €100.00 net and €9.00 VAT. Any alcohol or soft drinks on the same bill are taxed separately at 23%.

Ireland's five VAT rates and when each applies

Ireland runs one of the more granular VAT systems in the EU: 23% standard (the default for most goods and services), 13.5% reduced (construction, repairs, cleaning, veterinary services, heating fuel, tourist accommodation), 9% second reduced (gas and electricity until end-2030, sports facilities, and — since 1 July 2026 — restaurant, catering and hot-takeaway food plus hairdressing), 4.8% for livestock, and 0% for a long list of essentials including most staple foods, children's clothing, oral medicines and books. Getting the rate right matters: applying 23% where 13.5% applies overprices you against competitors, while undercharging leaves you liable to Revenue for the difference.

The July 2026 hospitality change in practice

Budget 2026 (announced 7 October 2025) cut the VAT rate on food and drink supplied as part of a restaurant, catering or hot takeaway service from 13.5% to 9%, effective 1 July 2026, and applied the same 9% rate to hairdressing. The exclusions are important for tills and menus: alcohol, bottled water, soft drinks, sports drinks and vegetable juices stay at 23% even when served with a 9% meal. Accommodation was not included and remains at 13.5% — a mixed hotel invoice for room plus restaurant dinner now spans two reduced rates.

Registration, VAT3 returns and the RTD

Registration becomes mandatory once rolling 12-month turnover exceeds €85,000 for goods or €42,500 for services; voluntary registration below the thresholds is possible and lets you reclaim input VAT. Registered businesses file a VAT3 return for each two-month taxable period through ROS, due by the 23rd of the following month, and settle the difference between output VAT charged and input VAT reclaimed. Once a year every registered trader also files the Return of Trading Details (RTD) — a statistical breakdown of sales and purchases by VAT rate that Revenue cross-checks against the VAT3s.

Frequently asked questions

Quick answers to the most common questions users ask.

What is the current VAT rate in Ireland in 2026?

Ireland's standard VAT rate is 23%. There are also a 13.5% reduced rate, a 9% second reduced rate, a 4.8% livestock rate, and a 0% zero rate for essentials like basic foods, children's clothing, oral medicines, and books.

What changed for Irish restaurants and hairdressers in July 2026?

From 1 July 2026, the 9% second reduced rate applies to food and drink supplied as part of a restaurant, catering, or hot takeaway service, and to hairdressing services. Alcohol, bottled water, soft drinks, sports drinks and vegetable juices are excluded and remain at 23%. The measure was announced in Budget 2026 with no expiry date.

Does the 9% rate apply to hotels and B&Bs in Ireland?

No. Tourist accommodation — hotels, B&Bs, and short-term lets — stays at the 13.5% reduced rate. The July 2026 cut to 9% covers restaurant, catering, and hot-takeaway food services and hairdressing, not accommodation.

How do I remove Irish VAT from a gross price?

Divide the VAT-inclusive price by 1 plus the rate as a decimal. At 23%: net = gross ÷ 1.23 — for €123, that's €100 net and €23 VAT. At 13.5% divide by 1.135, and at 9% divide by 1.09.

What are the VAT registration thresholds in Ireland?

You must register when your turnover in any rolling 12-month period exceeds (or is likely to exceed) €85,000 for goods or €42,500 for services. The goods threshold also applies to mixed supplies where at least 90% of turnover comes from goods. Non-established traders must register from their first sale — there is no threshold.

What is VAT called in Irish?

Cáin Bhreisluacha, abbreviated CBL. It appears on Irish-language and bilingual official forms (for example 'Uimhir Aitheantais CBL' is the VAT ID number), though in everyday English usage everyone simply says VAT.

How often are Irish VAT returns filed?

The default taxable period is two months (Jan/Feb, Mar/Apr, and so on). The VAT3 return and payment are due by the 19th of the following month — extended to the 23rd when you file and pay through ROS, which nearly all businesses do. Smaller traders can qualify for four-monthly or six-monthly filing, and everyone files an annual Return of Trading Details (RTD).

Is the 9% rate on gas and electricity permanent?

It runs to 31 December 2030. Budget 2026 extended the 9% second reduced rate on gas and electricity supplies (previously due to expire in 2025) until the end of 2030.

What is zero-rated in Ireland?

Exports, basic foodstuffs (bread, milk, tea, coffee, vegetables), children's clothing and footwear, oral medicines, books, newspapers, e-books and audiobooks, and solar panels supplied and installed on private dwellings. Zero-rated sales still count as taxable supplies, so input VAT on related purchases can be reclaimed.

Do UK businesses charge Irish VAT when selling to Ireland?

For B2C goods into Ireland, UK sellers generally register for Irish VAT or use the Import One Stop Shop (IOSS) for consignments under €150. For B2B sales, the Irish business customer usually self-accounts under the reverse charge / postponed accounting rules. Northern Ireland keeps special status for goods under the Windsor Framework.

More VAT Calculators

Calculate VAT for the UK and other EU member states.

🇮🇪 Revenue.ie🇪🇺 EU Commission📊 OECD

Official Sources & Citations

All rates, thresholds, and regulatory guidance cited on this page are sourced from official government publications and non-partisan research institutions.

Government & Tax Authority Sources

The official Irish Tax and Customs hub for VAT registration, current rates, accounting rules, and filing guidance.

revenue.ie

Revenue's searchable database of the VAT rate applying to specific goods and services in Ireland.

revenue.ie

International Tax Bodies

Comprehensive portal for VAT rates and rules across all 27 EU member states, including B2B/B2C regulations.

ec.europa.eu

Global comparative data on VAT/GST structures and consumption tax trends across OECD member nations.

oecd.org

Professional & Industry Organizations

Professional accounting standards and resources for sales tax compliance, risk management, and audit defense.

aicpa.org

Intergovernmental agency facilitating state tax uniformity, nexus guidelines, and model tax statutes.

mtc.gov

TaxesLedger is an independent educational tool. We are not affiliated with any government agency. Rate records include source metadata and verification status; always confirm with your jurisdiction's official Department of Revenue before filing. Last registry update: September 11, 2026.