VAT Calculator Ireland
2026 RulesAdd or remove Irish VAT, apply discounts, or convert currency
🧾 Split-VAT Invoice Builder
Combine items with different VAT rates (e.g. Hotel + Food + Alcohol)
⚖️ Revenue Irish VAT Registration Thresholds
Check if your business turnover requires mandatory Irish VAT registration
Revenue Compliance Info
Official Calculation Breakdown
What Is VAT and How Much Is It in Ireland?
VAT stands for Value Added Tax. It’s a consumption tax added to most goods and services sold in Ireland, and it sits on top of the price at every stage of the supply chain — from manufacturer to shop to your shopping bag.
Businesses collect VAT on behalf of the Revenue Commissioners, but you, the customer, actually pay it. That’s why a coffee costs more than the barista’s ingredients and rent would suggest — VAT quietly tops it up.
Ireland doesn’t use one flat VAT rate. It uses five, and which one applies depends entirely on what you’re buying. That’s exactly why a VAT calculator Ireland tool is worth bookmarking — nobody wants to do bracket-matching in their head while queuing at the till. Use the calculator above to add or remove VAT in a click, and keep reading for the rates, the formula, and the rules behind the numbers.
Current VAT Rates in Ireland (2026)
Here’s the full picture, current as of 2026:
| Rate | Applies to |
|---|---|
| 23% | Standard rate — most goods and services |
| 13.5% | Reduced rate — construction, fuel, vet fees |
| 9% | Second reduced rate — hospitality, hairdressing, energy |
| 4.8% | Super-reduced rate — livestock and horses |
| 0% | Zero rate — most basic food, children’s clothing, books |
Standard Rate — 23%
This is the default. If a product or service isn’t specifically listed under a reduced or zero rate, it’s taxed at 23%. Think electronics, adult clothing, alcohol, petrol, and most professional services. It’s the rate most people assume applies to everything — and for the majority of purchases, they’re right.
Reduced Rate — 13.5%
This broader reduced rate covers building and construction services (including private home builds), home heating fuel, and veterinary fees. If you’re renovating a kitchen or getting the dog’s jabs sorted, this is the rate your invoice should show.
Second Reduced Rate — 9%
This one changed recently, so pay attention if you run a café, restaurant, or salon. Under Budget 2026, Revenue confirmed a permanent cut on restaurant and catering services and hairdressing from 13.5% down to 9%, effective 1 July 2026. Gas and electricity bills also sit at 9%, extended through to the end of 2030, along with newspapers, e-books, and sporting facility admission.
What actually changed: Before 1 July 2026, food-led restaurant and café services were taxed at 13.5%. From that date, Revenue moved them to 9% — a genuine saving that businesses are meant to reflect in their pricing, not quietly pocket. If your local café’s menu still shows old prices, that’s a conversation for the owner, not the taxman.
Super-Reduced Rate — 4.8%
A niche one, reserved for livestock (excluding chickens, for reasons only a tax committee could explain), greyhounds, and horses used in agriculture. Unless you’re in farming, you’ll probably never see this rate on a receipt.
Zero Rate — 0%
Most basic food — bread, vegetables, meat, dairy — carries no VAT at all, along with children’s clothing and footwear, oral medicines, and most books. Zero-rated is different from VAT-exempt, though people mix them up constantly: zero-rated businesses still charge 0% but can reclaim VAT on their own costs. Exempt businesses can’t. It’s a small distinction with a real cash-flow impact.
How to Calculate VAT in Ireland
You don’t need an accounting degree for this — just two formulas.
Adding VAT (Net → Gross)
Multiply the net price by (1 + VAT rate). For a €200 service at the standard 23% rate:
€200 × 1.23 = €246 (that €46 is the VAT amount)
Removing VAT (Gross → Net)
Divide the VAT-inclusive price by (1 + VAT rate). If a receipt shows €246 including 23% VAT:
€246 ÷ 1.23 = €200 net, meaning €46 was VAT
For the 9% hospitality rate, the same logic applies with 1.09 instead of 1.23. A €50 restaurant bill at 9% breaks down to roughly €45.87 net and €4.13 VAT. It’s simple maths, but it’s exactly the kind of simple maths that’s easy to get wrong under pressure — which is the entire reason a VAT calculator Ireland tool exists. Type the number, pick the rate, done.
VAT Registration Thresholds in Ireland (2026)
Not every business needs to register for VAT — but once you cross the threshold, registration stops being optional. The current thresholds, in force since 1 January 2025 and unchanged for 2026, are:
- €85,000 for businesses supplying goods
- €42,500 for businesses supplying services
These limits apply on a rolling 12-month basis, not a calendar year — so a strong summer can tip you over the line in July even if January looked quiet. If your business sells both goods and services, the lower services threshold applies once services make up more than 10% of turnover.
You can also register voluntarily below the threshold. It sounds backwards, but for B2B businesses buying a lot of VAT-charged supplies, reclaiming that input VAT can genuinely help cash flow. Check the specifics on Citizens Information before deciding.
Filing VAT Returns in Ireland
Most VAT-registered businesses file a VAT3 return every two months — January/February, March/April, and so on — through Revenue’s Online Service (ROS). Smaller businesses can sometimes apply for less frequent filing, which is worth asking your accountant about if bi-monthly admin feels like a treadmill.
Each return reports VAT charged on sales (output VAT) and VAT paid on business purchases (input VAT). The difference is what you owe Revenue — or, on a good quarter, what Revenue owes you back.
Common VAT Mistakes to Avoid
A few slip-ups show up again and again:
- Confusing zero-rated with exempt. One lets you reclaim input VAT, the other doesn’t. Mixing them up costs real money.
- Missing the registration deadline. You must register within 30 days of crossing the threshold, not 30 days after you notice.
- Applying old rates. Restaurant and salon invoices still floating around at 13.5% post-July 2026 are a red flag for an audit, not just a rounding error.
- Forgetting VAT on imports and EU purchases. The reverse charge mechanism catches people out more often than it should.
Why Use a VAT Calculator Instead of Doing It by Hand?
Nobody’s mental maths is as sharp as they think it is at 4 p.m. on a Friday with a stack of invoices left to process. A dedicated VAT calculator Ireland tool removes the guesswork — no risk of dividing by the wrong number or mixing up 9% with 13.5%. It’s faster than a spreadsheet, more reliable than a phone calculator app you have to set up from scratch each time, and it updates the moment Revenue changes a rate.
That’s exactly why a proper Irish VAT calculator belongs in your bookmarks bar, right next to your banking app. Freelancers quoting a job, shop owners pricing stock, and anyone reading a confusing invoice all use it for the same reason: it turns a two-minute mental maths problem into a two-second answer. If you’re also budgeting income tax alongside VAT, our income tax calculator and the rest of our free financial calculators cover the other side of the ledger.
VAT on Online Shopping and EU Purchases
Buying from an Irish website? You pay the standard VAT rate Ireland applies at checkout, already baked into the price — no surprises at the door. Buying from another EU country is much the same, since most online sellers charge VAT at the rate that applies where you live once their sales into Ireland cross a small threshold.
Orders from outside the EU work differently. Revenue can charge VAT, customs duty, or both when the parcel arrives, and gifts under €45 usually travel duty-free if correctly declared. It catches people out every December — a “bargain” from outside the EU can arrive with an unexpected bill attached, so it pays to check before you click buy.
Frequently Asked Questions
What is VAT in Ireland?
VAT (Value Added Tax) is a consumption tax charged on most goods and services sold in Ireland. Businesses collect it on Revenue’s behalf and pass it on through the price you pay at checkout.
What is the VAT rate in Ireland?
The standard VAT rate is 23%. Reduced rates of 13.5%, 9%, and 4.8% apply to specific goods and services, and a 0% zero rate covers items like most basic food and children’s clothing.
How much is VAT in Ireland?
It depends what you’re buying. Most purchases carry 23% VAT, but essentials like fresh food are zero-rated, and hospitality, hairdressing, and energy bills sit at 9% as of July 2026.
What percentage is VAT in Ireland?
Ireland has five VAT rates: 23% (standard), 13.5% (reduced), 9% (second reduced), 4.8% (super-reduced, livestock only), and 0% (zero-rated).
How do I calculate VAT in Ireland?
To add VAT, multiply the net price by (1 + VAT rate) — for example, €100 × 1.23 = €123 at the standard rate. To remove VAT from a gross price, divide by (1 + VAT rate) instead. Or just use the calculator above and skip the arithmetic entirely.
What is the 13.5% VAT rate for in Ireland?
The 13.5% reduced rate applies to construction and building services, home heating fuel, and veterinary fees, among other specific categories set out by Revenue.
How do I calculate VAT returns in Ireland?
Your VAT return reports the VAT you charged customers (output VAT) minus the VAT you paid on business purchases (input VAT). The difference is what you owe Revenue, filed bi-monthly through ROS as a VAT3 return.
Do I need to register for VAT in Ireland?
Registration becomes mandatory once your rolling 12-month turnover exceeds €85,000 for goods or €42,500 for services. Below that, you can still register voluntarily if it suits your business.
This article is for general information only and isn’t tax advice. Rates and thresholds reflect Revenue.ie and Citizens Information guidance as of August 2026. Always confirm current rates with Revenue.ie or a qualified accountant before filing.