Ireland has four main VAT rates: 23% (standard rate, most goods and services), 13.5% (reduced rate: building services, fuel, some tourism), 9% (second reduced rate: newspapers, certain food), and 4.8% (agriculture: livestock, greyhounds). A zero rate (0%) applies to basic food, children's clothes, oral medicine, and certain educational materials.
VAT Calculator Ireland 2026
Add or remove Irish VAT at standard (23%), reduced (13.5%), or second reduced (9%) rates instantly.
Irish VAT rates 2025/2026
- 23% — Standard rate (most goods and services)
- 13.5% — Reduced (building work, fuel, certain tourism)
- 9% — Second reduced (newspapers, certain food products)
- 4.8% — Agriculture (livestock, certain animals)
- 0% — Basic food, children's clothes, oral medicine
Calculate VAT
VAT Breakdown
Price Excluding VAT
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VAT Amount
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Price Including VAT
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VAT Rate Applied
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Check the applicable rate. Applying the wrong VAT rate is a common compliance error. If you are unsure which rate applies to your goods or services, check Revenue.ie or consult an accountant.
Frequently Asked Questions
You must register for VAT if your annual turnover exceeds: €80,000 for supply of goods, or €40,000 for supply of services. You can also register voluntarily below these thresholds, which may be beneficial if your customers are VAT-registered businesses who can reclaim the VAT.
If you are VAT-registered, you charge VAT to your customers (output VAT) and can reclaim VAT paid on your business purchases (input VAT). The difference is paid to or refunded by Revenue. You file VAT returns bi-monthly (or other periods) through ROS.
For certain B2B services purchased from suppliers outside Ireland (particularly within the EU), the VAT reverse charge applies. Instead of the supplier charging VAT, the Irish purchaser accounts for VAT themselves, then reclaims it on the same return. This avoids the need for foreign suppliers to register for Irish VAT.
Exports to non-EU countries are zero-rated (0%) for VAT purposes, provided you have evidence of export. Exports to EU businesses may be zero-rated if the customer provides their EU VAT number (intra-Community supply). Exports to EU consumers are subject to Irish VAT (or destination-country VAT rules under OSS).
Yes, if you are VAT-registered. A sole trader who is VAT-registered can reclaim VAT on business-related purchases including equipment, stock, professional services, and motor expenses (subject to rules on private use). You cannot reclaim VAT if you are not registered.
Official Sources
This calculator is based on legislation and guidance from the following official sources:
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Revenue.ie — VAT rates
Official guide to all Irish VAT rates and which goods/services they apply to.
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Revenue.ie — VAT registration
When and how to register for VAT in Ireland.
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Revenue.ie — VAT returns
How to file VAT returns through ROS.
Need an exact calculation?
IrishTaxTools provides estimates. D’Emilia Accounting can review your complete circumstances and provide professional assistance with Irish tax, payroll, VAT, bookkeeping and compliance.