Ireland VAT Calculator 2026
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Irish VAT: 23%, 13.5%, 9% and 0% — the four-rate system
Ireland operates one of the broadest VAT rate sets in the EU, with four positive rates:
- 23% — standard rate, most goods and services (consultancy, retail, electronics, alcohol)
- 13.5% — reduced rate, on labour-intensive services, fuel for heating and light, building services, hairdressing, hotel accommodation, and restaurant/catering supplies
- 9% — “tourism rate” on newspapers, printed books (still 0% — see below), e-books, broadcasting, and gas and electricity (temporary measure)
- 0% — most food and drink (excluding catering and alcohol), children's clothing/footwear, books (printed), oral medicines, exports, intra-EU B2B supplies
- Exempt — financial services, education, healthcare, postal services, residential rentals (no input recovery)
Registration thresholds: services vs goods
Since 1 January 2025, the Irish thresholds for compulsory VAT registration are:
- Services: EUR 42,500 in any 12-month period (up from EUR 40,000)
- Goods: EUR 85,000 in any 12-month period (up from EUR 80,000)
Below threshold, registration is voluntary. Once registered, you charge VAT on all taxable supplies and can recover input VAT. Distance sellers and digital service suppliers fall under the EU-wide OSS regime with a single EUR 10,000 threshold across the EU.
A common Irish quirk: zero-rated food vs 13.5% catering vs 9% restaurant
Food bought in a supermarket is generally 0%. The same food sold by a restaurant or caterer is either 13.5% (catering & restaurant services) or 9% on hot takeaway food (when the temporary 9% rate applies). Confectionery, savoury snacks, soft drinks, and fruit juice are 23% even in a supermarket. The classification matrix is the source of more Revenue audit findings than any other VAT issue.
Hospitality (hotels, B&Bs, hairdressers) reverted to 13.5% on 1 September 2023 after the COVID 9% measure ended. There has been ongoing political debate about reinstating 9% for hospitality; check Revenue's rate database before pricing.
Worked example
A Dublin consultancy bills EUR 5,000 net to a fellow Irish company: VAT at 23% = EUR 1,150, gross EUR 6,150. The same EUR 5,000 service to a French VAT-registered company is 0% under the B2B reverse-charge rule — provided the consultancy quotes the French VAT ID on the invoice and reports it on the VIES return.
Frequently asked questions
Is the 9% rate still in effect for hotels and restaurants?
No. The 9% rate for hospitality (hotels, restaurants, hairdressing) reverted to 13.5% on 1 September 2023. The 9% rate currently applies to gas, electricity and (separately) to the media/printed-product categories under temporary or permanent reductions.
Are children's shoes really zero-rated?
Yes. Children's clothing and footwear (specifically sized for children up to age 11/12) are 0%-rated under longstanding social policy. Adult-size items in children's ranges fall to 23%. The size cut-offs are defined in Revenue's VAT manual.
What about VAT after Brexit on UK trade?
Goods moving GB ↔ Ireland are now imports/exports, with VAT at the border (or postponed VAT accounting). Northern Ireland remains under EU VAT for goods only — services from NI follow non-EU rules. The XI VAT prefix is used for NI businesses on intra-EU supplies of goods.
When are VAT returns due?
Bi-monthly is standard, due by the 19th of the month following the period end (23rd if filing and paying via ROS). Smaller traders may file four-monthly or annually with Revenue approval.
Do US-based SaaS sellers need an Irish VAT number?
For B2C: yes, typically via the Non-Union OSS scheme registered in any EU member state. For B2B with valid VAT IDs: no — the customer self-accounts under reverse charge. Established presence (people, fixed place of business in Ireland) changes the answer; consult Revenue.
Official sources
- Revenue.ie — VAT overview
- Revenue.ie — Search VAT rates by item
- Revenue.ie — VAT registration thresholds
Last reviewed: 2026-05-10. Need other EU rates? See the VAT calculator hub.