VAT Calculator Ireland: Add or Remove Irish VAT
Use this VAT calculator for Ireland to add VAT to a net price or remove it from a gross price at the current Revenue rates: 23% standard, 13.5% reduced, 9% second reduced, 4.8% livestock or 0%. Rates were checked against revenue.ie in October 2026, after Budget 2027.
A VAT calculator for Ireland works out Value-Added Tax on a price at the rate Revenue sets for that supply. To add VAT, multiply the net price by one plus the rate; to remove it, divide the gross price by the same figure. Ireland’s rates are 23%, 13.5%, 9%, 4.8% for livestock and 0%.
Irish VAT Rates in 2026
These are the rates in force from 1 January 2026 on Revenue’s current VAT rates table, with the examples Revenue gives for each. The Budget 2027 summary of 6 October 2026 lists no change to any of them.
| Rate | Name | Examples from Revenue | To add VAT | To remove VAT |
|---|---|---|---|---|
| 23% | Standard | Most goods and services: furniture, motor vehicles, tyres, batteries, solicitor and consultancy services | × 1.23 | ÷ 1.23 |
| 13.5% | Reduced | Certain building services, certain fuels, repair and cleaning services, hotel lettings, cinema and theatre admissions, short-term hire | × 1.135 | ÷ 1.135 |
| 9% | Second reduced | Electricity and gas (to 31 December 2030), sports facilities, periodicals, and from 1 July 2026 catering and restaurant food, hot takeaway food and hairdressing | × 1.09 | ÷ 1.09 |
| 4.8% | Livestock | Livestock in general, and horses intended for food or agricultural production | × 1.048 | ÷ 1.048 |
| 0% | Zero | Exports, certain food and drink, certain medicines, books, e-books, newspapers, children’s clothing and footwear | × 1 | ÷ 1 |
VAT Calculator Ireland: Worked Examples
The table shows what the calculator returns for €100 in each direction. Adding VAT treats €100 as the net price; removing VAT treats €100 as the price including VAT.
| Rate | Add VAT to €100 net | Gross | Remove VAT from €100 gross | Net |
|---|---|---|---|---|
| 23% | €23.00 VAT | €123.00 | €18.70 VAT | €81.30 |
| 13.5% | €13.50 VAT | €113.50 | €11.89 VAT | €88.11 |
| 9% | €9.00 VAT | €109.00 | €8.26 VAT | €91.74 |
| 4.8% | €4.80 VAT | €104.80 | €4.58 VAT | €95.42 |
A common mistake is to remove VAT by taking 23% off the gross price. That gives €77.00, not the correct €81.30, because 23% of the gross is larger than 23% of the net.
Which Rate Applies
The rate depends on what is being supplied, not on who supplies it. Since 1 July 2026 catering and restaurant supplies, hot takeaway food, hot tea and coffee, and hairdressing are at 9%; between 1 September 2023 and 30 June 2026 they were at 13.5%. Revenue excludes alcohol, soft drinks and bottled water from that 9% rate. Hotel lettings stay at 13.5%, so a room and a meal sold together carry different rates. Anything not covered by a reduced rate, the zero rate or an exemption is charged at 23%. When a rate changes, a VAT invoice uses the rate in force when the invoice is issued. Check the Revenue VAT rates database for a specific product or service before you invoice.
VAT Registration Thresholds
Registration is obligatory once annual turnover exceeds the threshold for your kind of business; below it you may elect to register (Revenue).
| Who | Threshold |
|---|---|
| Supplying services only | €42,500 |
| Supplying goods | €85,000 |
| Supplying both, where 90% or more of turnover is from goods | €85,000 |
| Distance sales of goods and cross-border digital services into Ireland | €10,000 |
| Acquiring goods from other EU Member States | €41,000 |
| Traders not established in Ireland supplying taxable customers here | No threshold, unless they use the VAT SME Scheme |
Reclaiming VAT
A VAT-registered trader reclaims VAT on purchases used for taxable supplies through the VAT3 return, which must be filed and paid by the 19th day of the month after each taxable period. You need a valid VAT invoice, and the time limit for claiming a repayment is four years. Revenue lists costs on which VAT cannot be reclaimed even by a fully taxable business: food, drink and personal services for you or your staff, most accommodation, entertainment, passenger motor vehicles other than qualifying vehicles, and petrol unless it is stock-in-trade (Revenue). VAT paid late is charged interest daily; Revenue’s rate is 0.0274% per day.
What Changed in 2026
- 1 July 2026: catering and restaurant food, hot takeaway food and hairdressing moved from 13.5% to 9%.
- 6 October 2026 (Budget 2027): the flat-rate addition for unregistered farmers rises from 4.5% to 4.8% for 2027. No change to the standard, reduced, second reduced or livestock rates, or to the registration thresholds, appears in the Budget summaries.
Last updated: October 2026 · Rates and thresholds checked against revenue.ie. An estimate, not tax advice.
Frequently Asked Questions
How accurate is this Ireland VAT calculator?
The calculator uses the standard VAT arithmetic: net multiplied by (1 + rate) to add VAT, and gross divided by (1 + rate) to remove it, rounded to the cent. The result is only as right as the rate you choose, so pick the rate Revenue assigns to what you are selling: 23%, 13.5%, 9%, 4.8% or 0%.
When should I rerun the Ireland VAT calculator?
Rerun it whenever a rate changes or a supply moves to a different rate. For example, catering and restaurant food and hairdressing moved from 13.5% to 9% on 1 July 2026. Revenue says a VAT invoice must use the rate in force when the invoice is issued, so check the Revenue VAT rates database before invoicing.
What is the standard VAT rate in Ireland?
The standard VAT rate in Ireland is 23%. It applies to most goods and services. Revenue gives furniture, motor vehicles, tyres, batteries, solicitor services and consultancy services as examples. Anything that does not fall under a reduced rate, the zero rate or an exemption is charged at 23%.
When does the 9% VAT rate apply?
The 9% second reduced rate applies to electricity and gas until 31 December 2030, to sports facilities and periodicals, and, from 1 July 2026, to catering and restaurant supplies, hot takeaway food, hot tea and coffee, and hairdressing services. Those last supplies were at 13.5% from 1 September 2023 to 30 June 2026. Hotel lettings remain at 13.5%.
What is the VAT registration threshold in Ireland?
Revenue's principal thresholds are €85,000 of annual turnover for persons supplying goods and €42,500 for persons supplying services only. The €85,000 limit also applies to a business supplying both where 90% or more of turnover comes from goods. Below the threshold you may elect to register. Traders not established in Ireland must register whatever their turnover, unless they use the VAT SME Scheme.
How do I extract VAT from a VAT-inclusive price?
Divide the gross (VAT-inclusive) amount by 1 plus the VAT rate as a decimal. For 23% VAT, divide by 1.23 to get the net price, then subtract the net from the gross to get the VAT. For example, €123 gross at 23% is €100 net plus €23 VAT, and €100 gross is €81.30 net plus €18.70 VAT. Choose Remove VAT in the calculator to do this automatically.
Can I reclaim VAT on business purchases?
A VAT-registered trader can reclaim VAT on goods and services used for taxable supplies through the VAT3 return, with a valid VAT invoice, within four years. Revenue says VAT cannot be reclaimed on food, drink and personal services for you or your staff, most accommodation, entertainment, passenger motor vehicles other than qualifying vehicles, or petrol unless it is stock-in-trade.
How do I calculate VAT in Ireland?
Multiply the net price by the VAT rate to get the VAT, then add it to the net price. At the 23% standard rate, €100 net carries €23 of VAT and costs €123 in total, which is the same as multiplying by 1.23. Use 1.135 for the 13.5% rate, 1.09 for the 9% rate and 1.048 for the 4.8% livestock rate.
Is VAT on restaurant food 9% or 13.5% in Ireland?
It is 9% from 1 July 2026. Revenue lists catering and restaurant supplies, hot takeaway food, and hot tea and coffee at the second reduced rate from that date; they were at the 13.5% reduced rate from 1 September 2023 to 30 June 2026. The 9% rate does not cover alcohol, soft drinks or bottled water.