Ireland VAT Calculator

Current VAT Rates in Ireland

Ireland operates a multi-rate VAT system with different rates applicable to various goods and services. The rates are set by the Irish government and can change based on economic policies.

Standard Rate

23%

Applies to most goods and services, including electronics, clothing, furniture, and professional services.

Reduced Rate

13.5%

Electricity, fuel, building services, veterinary services, maintenance, and cleaning services.

Reduced Rate

9%

Newspapers, sporting facilities, tourism activities, restaurants, cinemas, hairdressing, and gas/electricity (temporary until October 2025).

Super Reduced Rate

4.8%

Agriculture and livestock supplies, including animal feed and farming equipment.

Important: VAT rates can change. The 9% rate on gas and electricity is temporary and currently extended until 31st October 2025. Always verify current rates with Revenue Ireland.

How to Use the VAT Calculator

Adding VAT (Net to Gross)

When you have a net price and need to calculate the total price including VAT:

  1. Enter the net amount (price before VAT)
  2. Select the appropriate VAT rate
  3. Choose “Add VAT (Net to Gross)”
  4. Click “Calculate VAT” to see the total price including VAT

Example: Adding VAT

Net price: €100 | VAT rate: 23%

VAT amount: €100 × 23% = €23

Total price including VAT: €123

Removing VAT (Gross to Net)

When you have a VAT-inclusive price and need to find the net amount:

  1. Enter the gross amount (price including VAT)
  2. Select the VAT rate that was applied
  3. Choose “Remove VAT (Gross to Net)”
  4. Click “Calculate VAT” to see the net price and VAT amount

Example: Removing VAT

Gross price: €123 | VAT rate: 23%

Net price: €123 ÷ 1.23 = €100

VAT amount: €123 – €100 = €23

Net price excluding VAT: €100

VAT Registration Requirements

Mandatory Registration Thresholds

Irish businesses must register for VAT when their turnover exceeds specific thresholds within a 12-month period:

  • Services: €37,500 annual turnover
  • Goods: €75,000 annual turnover
  • Non-established entities: No threshold – registration required from first taxable supply
  • Distance selling (EU-wide): €10,000 threshold for digital services and goods

Voluntary Registration

Businesses below the mandatory thresholds can choose to register voluntarily. This may be beneficial for:

  • Reclaiming VAT on business purchases
  • Appearing more established to B2B customers
  • Preparing for future growth
Note: Once registered, businesses must charge VAT on their taxable supplies and submit regular VAT returns to Revenue Ireland.

Frequently Asked Questions

What is the standard VAT rate in Ireland?
The standard VAT rate in Ireland is 23%, which applies to most goods and services unless they qualify for a reduced rate or are exempt.
When do I need to register for VAT in Ireland?
Registration is mandatory when turnover exceeds €75,000 for goods or €37,500 for services within 12 months. Non-established businesses must register immediately.
Are there any goods or services with zero VAT?
Yes, certain items have a zero VAT rate including exported goods, basic foodstuffs like bread and milk, books, newspapers, children’s clothing, and medical equipment.
How often do VAT rates change in Ireland?
VAT rates can change based on government policy, typically announced in the annual budget. Recent changes include temporary rates for gas and electricity, and reductions for specific sectors during economic challenges.
Can I reclaim VAT on business expenses?
VAT-registered businesses can generally reclaim VAT paid on business purchases, provided they are used for taxable business activities and proper documentation is maintained.
What happens if I exceed the VAT threshold?
You must register for VAT within 30 days of exceeding the threshold. Late registration can result in penalties and interest charges from Revenue Ireland.

VAT Examples by Industry

Retail and E-commerce

Most retail goods are subject to the standard 23% rate. However, certain items like children’s clothing, books, and basic foods may qualify for reduced rates or zero rating.

Hospitality and Tourism

Restaurant services, hotel accommodation, and tourism activities are subject to the 13.5% reduced rate. This permanent rate was established to support the hospitality sector.

Professional Services

Accounting, legal, consulting, and other professional services typically apply the standard 23% VAT rate, though some services may be exempt from VAT.

Construction and Property

Building services and construction work generally apply the 13.5% reduced rate, while property sales may be exempt or zero-rated depending on circumstances.

References

Revenue Commissioners Ireland. (2025). Current VAT Rates. Retrieved from https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx

Revenue Commissioners Ireland. (2024). VAT Registration Requirements. Retrieved from https://www.revenue.ie/en/vat/vat-registration/who-should-register-for-vat/index.aspx

Maros Avat. (2025). Ireland VAT Rates: 2025 Changes. Retrieved from https://marosavat.com/ireland-vat-rate-changes/

Eurofiscalis. (2025). VAT in Ireland: Everything You Need to Know. Retrieved from https://www.eurofiscalis.com/en/vat-in-ireland/

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