Ireland VAT calculator 2026
Add VAT to a net amount or remove it from a gross amount. Ireland applies a standard rate of 23% and a reduced rate of 13.5% (with a 9% second reduced rate for gas, electricity and, from 1 July 2026, catering and hairdressing).
How this is calculated
- Choose whether to add VAT to a net (VAT-exclusive) amount or remove it from a gross (VAT-inclusive) amount.
- To add VAT: multiply the net amount by the rate (e.g. ×1.23 for the standard 23% rate) to get the gross; the VAT is the difference.
- To remove VAT: divide the gross amount by 1 plus the rate (e.g. ÷1.23) to get the net; the VAT is the difference.
- Pick the correct Irish rate for the supply: 23% standard, 13.5% reduced, 9% second reduced, or 0% zero — the applicable rate depends on the goods or services.
FAQ
What are Ireland's VAT rates in 2026?
The standard rate is 23%. The reduced rate is 13.5% (hotels and accommodation, construction, general repairs, certain fuels). The second reduced rate is 9% (gas, electricity, and from 1 July 2026 catering, hot takeaway food and hairdressing). The zero rate (0%) covers most food, books, children's clothing and footwear, and oral medicines.
What changed for catering and hairdressing in July 2026?
From 1 July 2026 catering and restaurant supplies (excluding alcohol and soft drinks), hot takeaway food, and hairdressing moved to the 9% second reduced rate. Before that date they were at 13.5%, so a 2026 invoice's rate depends on the supply date.
Is food always zero-rated in Ireland?
Unprocessed food and drink sold in a shop is generally zero-rated, but food supplied in a catering or restaurant context is not — it is at the 9% catering rate from July 2026. Alcohol, soft drinks and confectionery are taxed at higher rates. The exact treatment follows the VAT Consolidation Act schedules.
When must a business register for VAT?
A business generally must register once turnover exceeds the VAT registration thresholds (broadly €85,000 for goods and €42,500 for services, as set from 2025). These figures can change — check the current thresholds on Revenue.ie before relying on them.
Official sources
Data last verified 2026-07-18 · tax year 2026 · 31 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
11 sources
- Revenue Commissioners — Revenue.ie — Tax rates, bands and reliefs (2026)
- Citizens Information — Standard rate cut-off point 2026 — single/widowed no children €44,000
- Revenue Commissioners — USC exemption — total income ≤ €13,000 exempt
- Citizens Information — USC 2026 — 2% band ceiling raised to €28,700 (from €27,382)
- Revenue Commissioners — USC self-employed surcharge — 3% on non-PAYE income over €100,000
- Citizens Information — Employee Class A PRSI rate 4.2% (from 1 Oct 2025); rises to 4.35% from 1 Oct 2026
- Citizens Information — Class S self-employed PRSI 4.2% (rises 4.35% from 1 Oct 2026) → 2026 blended ≈ 4.2375%
- Revenue Commissioners — Ireland VAT standard rate 23%
- Revenue Commissioners — Ireland VAT reduced rate 13.5% (hotels, construction, fuels)
- Revenue Commissioners — Ireland VAT second reduced rate 9% (gas, electricity, catering/hairdressing from 1 Jul 2026)
- Revenue Commissioners — Ireland VAT zero rate 0% (most food, books, children's clothing, oral medicines)
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
Ireland tax guides
- How Income Tax Works in Ireland (2026): Rates, SRCOP and Tax Credits →
- USC and PRSI in Ireland (2026): Rates, Thresholds and the October Rate Rise →
- Self-Employed Tax in Ireland (2026): Income Tax, USC Surcharge, PRSI and Self-Assessment →
- How VAT Works in Ireland (2026): Rates, Registration and the July 2026 Catering Change →
- Debt Relief & Personal Insolvency in Ireland (2026): How It Works →