Ireland VAT Calculator 2026 – Add or Remove VAT (23%, 13.5%, 9%)
Free Ireland VAT calculator: add or remove VAT at 23%, 13.5%, 9% with a live breakdown, plus the registration threshold, filing rules and invoice requirements as of September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
VAT rates in Ireland
Every rate below is selectable in the calculator. The lists of goods and services are typical examples, not the full legal definitions.
| Rate | % | Typically applies to |
|---|---|---|
| Standard rate | 23% | Most goods and services, e.g. furniture, vehicles, consultancy and legal services |
| Parking rate | 13.5% | Hotel and holiday accommodation, cinema/theatre admission, certain fuels, building, repair and cleaning services, short-term hire |
| Reduced rate | 9% | Restaurant and catering food, hot takeaway food, hairdressing (from 1 Jul 2026), periodicals, electricity and gas, new apartments, sports facilities |
| Zero rate | 0% | Most food and drink, oral medicine, books, e-books and newspapers, certain animal feed, exports |
Registration threshold
Register when annual turnover exceeds EUR 42,500 (services, or goods made from zero-rated materials) or EUR 85,000 (goods), from 1 Jan 2025
Returns and payment
VAT3 returns every two months as standard; annual returns may be authorised for some businesses
What an invoice must show
Under the EU VAT Directive (Article 226) a full VAT invoice must show:
- the date of issue and a unique sequential invoice number
- the supplier's VAT identification number
- the customer's VAT number where the customer is liable for the tax (for example under the reverse charge)
- the full names and addresses of the supplier and the customer
- the quantity and nature of the goods or the extent and nature of the services
- the date of supply or payment, where it differs from the invoice date
- the taxable amount per rate or exemption, the unit price excluding VAT and any discounts
- the VAT rate applied and the amount of VAT payable
- the reason for any exemption, or the words "Reverse charge" where the customer accounts for the VAT
Selling to other EU countries: reverse charge and OSS
A sale of goods or services to a VAT-registered business in another EU country is usually invoiced without local VAT under the reverse charge: the customer accounts for the VAT in their own country, and the invoice must say "Reverse charge" and show both VAT numbers.
Sales to consumers in other EU countries are taxed at the customer's country's rate once your EU-wide distance sales pass €10,000.00 a year. The One-Stop Shop (OSS) lets you declare that VAT in one quarterly return filed at home, instead of registering in each country.
E-invoicing
No mandatory B2B e-invoicing as of Sept 2026; B2G e-invoices must be accepted by public bodies (EN 16931)
Tax and e-invoicing rules in Ireland · EU e-invoicing mandates: ViDA and country timelines
Recent changes
From 1 Jul 2026 restaurant and catering food, hot takeaway food and hairdressing moved from 13.5% to 9%. New apartments at 9% from 26 Nov 2025 to end-2030. Energy (electricity and gas) 9% extended to 31 Dec 2030. Registration thresholds raised to EUR 42,500 / EUR 85,000 on 1 Jan 2025
How the calculation works
Adding VAT multiplies the net price by (1 + rate). Removing VAT divides the gross price by (1 + rate). Subtracting the rate from the gross price gives the wrong answer: 19% of 119 is 22.61, but the VAT included in 119 at 19% is 19.00. Amounts are rounded to two decimals at the end.
Frequently asked questions
What is the VAT rate in Ireland?
The standard VAT rate in Ireland is 23%. Other rates of 13.5% and 9% apply to the goods and services listed in the table on this page.
How do I add VAT to a net price?
Multiply the net price by 1.23 (1 plus the 23% standard rate). For example, €100.00 × 1.23 = €123.00, of which €23.00 is VAT.
How do I work out the VAT included in a gross price?
Divide the gross price by 1.23. For example, €123.00 ÷ 1.23 = €100.00 net, so the VAT included is €23.00. Taking 23% of the gross price would overstate the tax.
When does a business have to register for VAT in Ireland?
Register when annual turnover exceeds EUR 42,500 (services, or goods made from zero-rated materials) or EUR 85,000 (goods), from 1 Jan 2025
How often are VAT returns filed in Ireland?
VAT3 returns every two months as standard; annual returns may be authorised for some businesses
Do I charge VAT to business customers in other EU countries?
Usually not. Most sales of goods and services to VAT-registered businesses in another EU country are invoiced without VAT under the reverse charge, with both VAT numbers on the invoice and the words "Reverse charge". Sales to consumers are different: above the EUR 10,000 EU-wide distance-selling threshold you charge the customer's country's VAT, usually through the One-Stop Shop.
Are these rates up to date?
They were checked against Office of the Revenue Commissioners (Revenue) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Second reduced rate of VAT (9%: catering, hot takeaway food, hairdressing from 01 July 2026; apartments; energy) – published 01 July 2026 — Revenue Commissioners
- Reduced rate of VAT (13.5%) – published 01 July 2026 — Revenue Commissioners
- Standard rate of VAT – published 26 May 2026 — Revenue Commissioners
- Zero rate of VAT — Revenue Commissioners
- Livestock rate of VAT – published 26 May 2026 — Revenue Commissioners
- What are the VAT thresholds? (EUR 42,500 / EUR 85,000) — Revenue Commissioners
- Taxes in Europe Database – VAT retrieval web service (IE restaurant and hairdressing 9% from 01/07/2026) — European Commission DG TAXUD
- List of VAT rates applied in EU member countries (IE 23; 9 / 13.5) — European Commission – Your Europe
- VAT rules and rates (table of rates, last checked 13/07/2026) — Your Europe (European Commission)
- VAT rates (framework, TEDB) — European Commission DG TAXUD
- EU VAT One Stop Shop (OSS) — Your Europe (European Commission)
- VAT One Stop Shop - e-commerce portal — European Commission
- VAT rules for small enterprises - SME scheme — European Commission
- VAT in the Digital Age (ViDA) — European Commission DG TAXUD
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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