Ireland VAT Calculator & Rate
Ireland VAT calculator
VAT = 100.00 × 23% = 23.00; gross = 100.00 + 23.00 = 123.00
How much is VAT in Ireland?
Revenue: standard rate 23%, reduced rate 13.5%, second reduced rate 9%, livestock rate 4.8%, plus a zero rate. From 1 July 2026 catering and restaurant supplies (excluding alcohol, soft drinks and bottled water), hot take-away food, hot tea and coffee, and hairdressing moved from 13.5% to 9%.
Ireland VAT worked examples
| Rate | Tax share of a gross price | Net 100 → tax / gross | Net 1,000 → tax / gross | Gross 100 → tax / net | Gross 1,000 → tax / net |
|---|---|---|---|---|---|
| 23% standard | 23/123 ≈ 18.6992% | 23.00 / 123.00 | 230.00 / 1,230.00 | 18.70 / 81.30 | 186.99 / 813.01 |
| 13.5% | 13.5/113.5 ≈ 11.8943% | 13.50 / 113.50 | 135.00 / 1,135.00 | 11.89 / 88.11 | 118.94 / 881.06 |
| 9% | 9/109 ≈ 8.2569% | 9.00 / 109.00 | 90.00 / 1,090.00 | 8.26 / 91.74 | 82.57 / 917.43 |
| 4.8% | 4.8/104.8 ≈ 4.5802% | 4.80 / 104.80 | 48.00 / 1,048.00 | 4.58 / 95.42 | 45.80 / 954.20 |
What each VAT rate applies to in Ireland
| Rate | Applies to | Source |
|---|---|---|
| 13.5% | Reduced rate, for example hotel lettings (including guesthouses, caravan parks and camping sites), admissions to cinemas, theatres, certain musical performances, museums, galleries and exhibitions, fairground and amusement park services, open farms, certain printed matter (not books), certain fuels, certain building services, repair, cleaning and maintenance services, tour guide services, short-term hire | revenue.ie |
| 9% | Second reduced rate, for example periodicals and certain e-periodicals, sporting facilities (not by non-profits), electricity and gas (1 May 2022 to 31 December 2030), qualifying apartments (26 November 2025 to 31 December 2030), and from 1 July 2026 catering and restaurant supplies (excluding alcohol, soft drinks and bottled water), hot take-away food, hot tea and coffee, hairdressing | revenue.ie |
| 4.8% | Livestock rate: livestock in general and horses normally intended for foodstuffs preparation or agricultural production | revenue.ie |
| 0% | Zero rate, for example exports, intra-Community supplies to VAT-registered persons, certain food and drink, certain oral medicine, books, e-books and audiobooks, newspapers and e-newspapers, children's clothing and footwear (under 11), solar panels on private dwellings and schools | revenue.ie |
About this page
Worked in whole cents: the tax is rounded to the nearest cent (half a cent goes up) and the other amount is the difference, so the boxes always add up. From a gross amount the tax is gross × rate ÷ (100 + rate); from a typed tax amount the net is worked back and your tax amount stays as typed. Your tax authority may set its own rounding rules for invoices.
Add VAT: gross = net × (1 + rate ÷ 100). Extract VAT: tax = gross × rate ÷ (100 + rate), and net = gross − tax.
Not tax advice. Rates were last verified on the date shown; confirm with the linked official source before invoicing.