VAT rates in Ireland
Ireland operates five VAT rates, which is unusual even by European standards: a standard rate of 23%, a reduced rate of 13.5%, a second reduced rate of 9%, a livestock rate of 4.8%, and a zero rate. Revenue publishes them in a single dated table, and the rates in force from 1 January 2026 are the ones used here.
| Rate | Applies to |
|---|---|
| 23% | Standard rate — most goods and services |
| 13.5% | Reduced rate — construction, fuel and power, general repairs and maintenance, many services |
| 9% | Second reduced rate — newspapers, sporting facilities, certain hospitality and services |
| 4.8% | Livestock rate — livestock, live greyhounds and horse hire |
The rate that changed for 2026 is the one nobody watches
The four headline rates — 23%, 13.5%, 9% and 4.8% — have been stable since 2022. The number that did move for 2026 sits in the fifth column of Revenue's table and affects tens of thousands of businesses: the flat-rate compensation percentage for farmers fell from 5.1% to 4.5% on 1 January 2026.
That percentage is not a VAT rate in the ordinary sense. Farmers who are not registered for VAT cannot reclaim the VAT they pay on inputs, so instead they add the flat-rate percentage to the price they charge VAT-registered buyers, and keep it. It is compensation, and it is recalculated annually. A drop from 5.1% to 4.5% is a 0.6-point cut in the margin on every sale an unregistered farmer makes — on €200,000 of turnover, €1,200 a year, arriving with no announcement most people notice.
For context on how much the headline rates do move: Ireland's standard rate was temporarily cut to 21% from September 2020, restored to 23% on 1 March 2021, and has stayed there since. The table Revenue publishes goes back through every one of those changes with the exact effective date, which is why it is the only source worth quoting.
Adding VAT
To add VAT to a net (pre-tax) price at the standard rate: gross = net × 1.23. The VAT is 23% of the net amount.
Removing VAT
To find the VAT already inside a gross (VAT-inclusive) price: net = gross ÷ 1.23, then VAT = gross − net. Equivalently, the VAT is 23 ⁄ 123 of the gross — so at 23% the VAT is 23/123 of the gross.
Frequently asked questions
What is the Ireland VAT rate?
The standard rate is 23%, with 3 other rates in force (13.5%, 9%, 4.8%) for the categories listed above. The standard rate has been 23% since 1 March 2021, when the temporary Covid-era 21% rate ended.
Why is 23% of the gross price the wrong answer?
Because VAT is charged on the net price, not on the total. On a €100 gross amount at 23%, the VAT is €18.70, not €23.00 — the net is €81.30. Use the "Remove VAT" mode above and the calculator does it for you.
What is the 4.8% livestock rate?
A special reduced rate that applies to livestock, live greyhounds and the hire of horses. It is separate from the flat-rate farmer compensation percentage, which is 4.5% for 2026.
More Ireland calculators
This calculator uses VAT rates published by Revenue and is for general information only — it is not tax advice. Some supplies are zero-rated or exempt and are not covered here. Rates read from Revenue.