VAT rates in Ireland for 2026
Ireland charges VAT at a standard rate of 23%, with reduced rates of 13.5%, 9%, and 4.8%. Amounts on this page are in Euro (EUR).
23% standard, 13.5% on construction, repairs and hotel stays, 9% on restaurant meals, hot takeaway food and hairdressing (since 1 July 2026) as well as electricity and gas, 4.8% on livestock. Staple food, books, newspapers, children's clothing and medicines are zero-rated.
| Rate | Type | Gross = net × | Tax share of the gross price |
|---|---|---|---|
| 23% | standard | 1.23 | 18.7% |
| 13.5% | reduced | 1.135 | 11.89% |
| 9% | reduced | 1.09 | 8.26% |
| 4.8% | reduced | 1.048 | 4.58% |
How much VAT is inside a price
If a price already includes VAT, divide by 1 plus the rate: at 13.5%, €100 ÷ 1.135 = €88.11 before tax, so €11.89 is tax.
| Rate | Tax in €100 | Net of €100 | Tax in €1,000 | Net of €1,000 |
|---|---|---|---|---|
| 23% | €18.70 | €81.30 | €186.99 | €813.01 |
| 13.5% | €11.89 | €88.11 | €118.94 | €881.06 |
| 9% | €8.26 | €91.74 | €82.57 | €917.43 |
| 4.8% | €4.58 | €95.42 | €45.80 | €954.20 |
Adding VAT to a net amount
For a quote or invoice, multiply the net amount by 1 plus the rate: at 4.8%, €1,000 × 1.048 = €1,048.
| Rate | Tax on €100 | €100 plus tax | Tax on €1,000 | €1,000 plus tax |
|---|---|---|---|---|
| 23% | €23 | €123 | €230 | €1,230 |
| 13.5% | €13.50 | €113.50 | €135 | €1,135 |
| 9% | €9 | €109 | €90 | €1,090 |
| 4.8% | €4.80 | €104.80 | €48 | €1,048 |
How Ireland's standard rate compares
Ireland's 23% standard rate compares with a median of 18%: 1 of the 39 countries in this calculator's table charge more, 35 less. Its lowest rate above zero is 4.8%: 6 countries go lower, and 32 have no rate that low.
Portugal and Poland also charge 23% as standard.
9% is also used by China, Singapore, and the Netherlands. No other country in the table uses 13.5% or 4.8%.