Ireland VAT Calculator
Calculate Irish Value Added Tax (VAT) instantly. Add VAT to a net price, extract VAT from a gross price, or calculate the VAT amount only — at 23% standard, 13.5% reduced, 9% tourism/hospitality, 4.8% livestock or 0% zero-rated.
Irish VAT Rates Explained
Value Added Tax (VAT) is a consumption tax applied to most goods and services in Ireland and administered by Revenue. Ireland operates five VAT rates in 2026. The standard rate of 23% applies to most goods and services, including electronics, adult clothing, alcohol, furniture, petrol, and professional services. The reduced rate of 13.5% applies to building and construction services, heating oil, veterinary fees, short-term car hire, cinema tickets, and hotel and other short-term accommodation. The second reduced rate of 9% covers gas and electricity, EV charging, heat pumps and sporting facilities — and, from 1 July 2026, restaurant and catering food, hot takeaway food, and hairdressing services, which moved down from 13.5% under Budget 2026. The livestock rate of 4.8% applies specifically to the supply of live cattle, sheep, pigs, goats, deer and horses. Zero-rated items (0% VAT) include most foods, oral medicines, children's clothing and footwear, books, newspapers (zero-rated since 1 January 2023) and e-books and audiobooks (zero-rated since 1 January 2024).
Which Rate Applies
Choosing the correct VAT rate depends on what is being sold, not who is selling it. Since 1 July 2026 a restaurant meal is charged at 9% whether served in a five-star hotel or a small café, while a bottle of wine consumed with that meal is charged at 23% because alcohol, soft drinks and bottled water always stay at the standard rate. Hot takeaway food is also 9% from that date, though the delivery charge on it is standard-rated, and cold takeaway food can be zero-rated. The hotel room itself remains at 13.5% even when the meal inside it is 9%, so accommodation packages have to be apportioned. Building services applied to residential property fall at 13.5%. Digital services supplied to Irish consumers are taxed at 23%. When in doubt, check Revenue's eBrief and VAT rate database — misclassifying supplies is one of the most common triggers for a Revenue audit.
VAT Registration Threshold
Traders must register for VAT once their turnover crosses the registration threshold. From 1 January 2025 these thresholds are €85,000 for the supply of goods and €42,500 for the supply of services over any 12-month period. If you supply both, the goods threshold applies only where 90% or more of turnover comes from goods. Businesses below the threshold can register voluntarily — this is often worthwhile if your customers are VAT-registered themselves, because it lets you reclaim VAT on purchases without adding cost to your B2B customers. Non-established traders supplying into Ireland must register from the first euro of sales, and e-commerce sellers into the EU must consider the €10,000 pan-EU distance selling threshold.
Reclaiming VAT
Registered traders reclaim VAT on business purchases (input VAT) against the VAT they charge on sales (output VAT), paying only the difference to Revenue on each bi-monthly VAT3 return. Input VAT can be reclaimed on stock, equipment, professional fees and most overheads — but not on passenger cars, entertainment, or petrol (diesel is reclaimable). To reclaim, you need a valid VAT invoice showing the supplier's VAT number, the rate applied, and the VAT amount. Keep invoices for six years. If input VAT exceeds output VAT in a period (common for exporters and businesses buying large assets), Revenue refunds the difference. Late VAT returns trigger interest at 0.0274% per day plus a surcharge.
Ireland VAT Calculator: Add VAT vs Remove VAT
This Ireland VAT calculator works in two directions. To add VAT to a net price, multiply by 1.23 (standard 23%), 1.135 (13.5%), or 1.09 (9%). To remove VAT from a gross price, divide by the same multiplier — so a €123 gross at the standard rate becomes €100 net plus €23 VAT. Always confirm the rate against the official Revenue VAT rates database before applying it to an invoice, because Revenue updates rates and category mappings frequently. Updated 2026-07-31.
Frequently Asked Questions
How accurate is this Ireland VAT calculator?
The Ireland VAT calculator uses the exact arithmetic Revenue applies on a VAT3 return: gross divided by (1 + rate) for extraction, and net multiplied by (1 + rate) for inclusion. Numbers will match the VAT line on a supplier invoice to the cent, assuming you select the correct rate (23%, 13.5%, 9%, 4.8%, or 0%).
When should I rerun the Ireland VAT calculator?
Rerun whenever Revenue changes a rate or moves a category (e.g. the 9% hospitality rate was reinstated and removed several times since 2020). Check the Revenue VAT rates database before invoicing if the supply you sell sits in a frequently-debated category like hospitality or building services.
What is the standard VAT rate in Ireland?
The standard VAT rate in Ireland is 23%. It applies to most goods and services including electronics, adult clothing, alcohol, furniture, petrol, professional services, and most digital services supplied to Irish consumers. Anything that does not fall into one of the reduced, zero-rated or exempt categories defaults to the 23% standard rate.
When does the 9% VAT rate apply?
From 1 July 2026 the 9% second reduced rate covers restaurant and catering food, hot takeaway food, and hairdressing services, which moved down from 13.5% under Budget 2026. It also continues to cover gas and electricity, EV charging, heat pumps and sporting facilities. Hotel and short-term accommodation stays at 13.5%, and alcohol, soft drinks and bottled water stay at 23% even when served with a 9% meal.
What is the VAT registration threshold in Ireland?
From 1 January 2025 the registration thresholds are €85,000 turnover for the supply of goods and €42,500 for the supply of services over any continuous 12-month period. Businesses below the threshold can register voluntarily, which is often worthwhile for B2B traders who want to reclaim input VAT. Non-established traders selling into Ireland must register from the first euro.
How do I extract VAT from a VAT-inclusive price?
To extract VAT from a gross (VAT-inclusive) price, divide the gross amount by (1 + 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 amount. For example, €123 gross at 23% VAT is €100 net plus €23 VAT. This calculator does the arithmetic automatically when you pick Extract VAT mode.
Can I reclaim VAT on business purchases?
VAT-registered traders can reclaim input VAT on most business purchases against the output VAT they charge customers, paying only the difference to Revenue on each bi-monthly VAT3 return. You cannot reclaim VAT on passenger cars, business entertainment, petrol (diesel is reclaimable), or anything used for non-business purposes. A valid VAT invoice showing the supplier VAT number, rate and VAT amount is required to reclaim.