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VAT / 2026 / IRELAND

VAT calculator Ireland

Add VAT to a net price or take VAT out of a VAT-inclusive price at any Irish rate: 23%, 13.5%, 9%, 4.8% or 0%.

Last verified: Methodology

Your details

01Price

I want to

Net price when adding VAT; VAT-inclusive price when removing it.

Price including VAT

€123.00

€23.00 VAT at 23%

VAT
€23.00
Price excluding VAT
€100.00
Rate
23%
  • Catering, restaurant meals, hot take-away food and hairdressing moved from 13.5% to 9% on 1 July 2026.
  • Check Revenue's VAT rates database for a specific product: rates depend on exactly what is supplied.

Price including VAT: €123.00 €23.00 VAT at 23%

Standard rate (23%)
LineAmount
Price excluding VAT€100.00
VAT at 23%€23.00
Price including VAT€123.00

€100.00 plus VAT at every rate

RateExcl. VATVATIncl. VATApplies to (examples)
23% standard rate€100.00€23.00€123.00Most goods and services; Solicitor and consultancy services; Furniture
13.5% reduced rate€100.00€13.50€113.50Certain building services; Repair, cleaning and maintenance services; Certain fuels
9% second reduced rate€100.00€9.00€109.00Restaurant and catering supplies, hot take-away food (from 1 July 2026); Hairdressing (from 1 July 2026); Electricity and gas for heating and lighting
4.8% livestock rate€100.00€4.80€104.80Livestock; Horses intended for food preparation or agricultural production
0% zero rate€100.00€0.00€100.00Exports and intra-EU supplies to VAT-registered businesses; Certain food and drink; Certain books, e-books and newspapers

€123.00

€23.00 VAT at 23%

How it's calculated

Ireland has five VAT rates in 2026:Revenue

RateNameExamples
23%Standard rateMost goods and services, professional services, furniture, cars
13.5%Reduced rateCertain building, repair and cleaning services, certain fuels, hotel lettings, cinema and theatre admissions
9%Second reduced rateElectricity and gas, periodicals, sports facilities, new apartments, and from 1 July 2026 catering, hot take-away food and hairdressing
4.8%Livestock rateLivestock, and horses for food or farming
0%Zero rateExports, certain food and drink, books, oral medicine, children's clothing and footwear

The move of catering, hot food and hairdressing from 13.5% to 9% on 1 July 2026 was announced in Budget 2026.Revenue

The formula

  • Adding VAT: VAT = net price × rate; price including VAT = net price + VAT.
  • Removing VAT: net price = VAT-inclusive price ÷ (1 + rate); VAT = inclusive price − net price.

Amounts are rounded to the cent. To remove VAT you must divide, not subtract the rate: VAT is charged on the net price, so it is a smaller share of the inclusive price.

Worked example

€100 plus VAT at 23%VAT / 2026 / IRELAND
LineAmount
Price excluding VAT€100.00
VAT at 23%€23.00
Price including VAT€123.00

Going the other way, a restaurant bill of €100 including VAT at the 9% rate contains €8.26 of VAT, and a €100 repair bill at 13.5% contains €11.89.

Assumptions and limitations

  • The rate depends on the exact supply. Many goods and services have conditions or exceptions; check Revenue's VAT rates database for a specific item.
  • Exempt supplies carry no VAT at all and are different from zero-rated supplies; this calculator does not decide whether a supply is exempt.
  • Rounding. VAT is rounded to the cent per amount; invoices that round line by line can differ by a cent or two.
  • The flat-rate addition for unregistered farmers is not a VAT rate on sales and is not offered.
FAQ

Questions people ask

What are the VAT rates in Ireland in 2026?

Revenue lists five rates for 2026: the standard rate of 23%, the reduced rate of 13.5%, the second reduced rate of 9%, the livestock rate of 4.8% and the zero rate. Most goods and services are at 23%. Some supplies are exempt from VAT altogether, which is different from zero-rated: an exempt business cannot reclaim the VAT on its own costs.

How do I add VAT to a price?

Multiply the price before VAT by the rate to get the VAT, then add it to the price. At 23% that is the same as multiplying the net price by 1.23. Round the VAT to the nearest cent. The calculator also shows the same net price at every Irish rate, so you can compare, for example, the 23% and 13.5% totals side by side.

How do I work out the VAT inside a VAT-inclusive price?

Divide the VAT-inclusive price by one plus the rate to get the price before VAT, then subtract that from the total to get the VAT. At 23% you divide by 1.23. Taking 23% off the inclusive price gives the wrong answer, because the VAT was charged on the lower, net price and not on the total.

Which VAT rate applies to restaurants and hairdressers?

Restaurant and catering services, hot take-away food and hot drinks, and hairdressing moved from the 13.5% reduced rate to the 9% second reduced rate on 1 July 2026, following Budget 2026. Alcohol, soft drinks and bottled water are excluded from the 9% rate. Sales before 1 July 2026 were at 13.5%.

What does the 13.5% reduced rate cover?

The 13.5% rate applies to supplies such as certain building services, repair, cleaning and maintenance services, certain fuels, short-term hire, tour guide services and some photographic supplies. Hotel and guesthouse lettings and admissions to cinemas, theatres and museums are also at 13.5%. Because the line between rates can be fine, Revenue's VAT rates database is the place to check a specific product.

Sources

  1. RevenueCurrent VAT rates · retrieved 2026-10-16
  2. RevenueReduced rate of VAT · retrieved 2026-10-16
  3. RevenueSecond reduced rate of VAT · retrieved 2026-10-16
  4. RevenueZero rate of VAT · retrieved 2026-10-16

Last verified: CalcBloc Editorial Team