VAT rates in Ireland
| Rate | Applies to |
|---|---|
| 23% | Standard rate – everything that is not reduced |
| 13.5% | For example fuel and energy, building services and some repairs |
| 9% | For example newspapers and sporting facilities |
Ireland has the highest standard VAT rate on this list, 23%. Many everyday items are zero-rated (0%), including most food, children’s clothes and shoes, and books. Irish VAT rates are reviewed in the annual budget, so check the date your rate applies from.
How to add 23% VAT
Multiply the net price by 1.23:
Gross = Net × 1.23
Example: a net price of €300 × 1.23 = €369. The VAT is €69.
How to remove VAT from a gross price
Divide the price that includes VAT by 1.23. Do not simply subtract 23% – that gives the wrong answer, because VAT is a percentage of the net price.
Net = Gross ÷ 1.23
Example: €123 ÷ 1.23 = €100 net, so the VAT is €23.
Reduced rate example: a price of €227 including 13.5% VAT is €200 net + €27 VAT.
VAT registration thresholds
Since 2025 Irish businesses must register for VAT once their turnover exceeds €42,500 a year for services or €85,000 for goods. Below these limits registration is optional.
How to use this calculator
- Ireland is already selected with its standard rate of 23%. Tap a reduced rate if it applies to your product or service.
- Choose Add VAT for a net amount or Remove VAT for a price that already includes VAT.
- Type the amount – the net price, the VAT and the gross total update instantly, together with the formula.
Rates last checked on 1 November 2026. Which rate applies depends on the exact product or service – for your own case, check the Irish Revenue Commissioners (revenue.ie).
Frequently asked questions
What is the VAT rate in Ireland?
How do I calculate 23% VAT backwards?
Last reviewed: November 13, 2026
Results are estimates for general information only and are not financial, tax, medical or legal advice. Check important figures with a qualified professional.