Global VAT CalcIreland VAT Calculator
Last reviewed 16 October 2026
Add or remove 23% Irish VAT — plus the 13.5%, 9% and 4.8% rates — with euro amounts worked through the way they actually appear on an invoice.
Irish VAT rates, from 23% down
| Rate | Typical use |
|---|---|
| Standard — 23% | Most goods and services: professional fees, electronics, adult clothing, general retail. |
| Reduced — 13.5% | Construction and renovation services, some repairs, electricity and gas (business usage details apply), certain tourism services. |
| Reduced — 9% | Hospitality (restaurants, catering), newspapers, entertainment and certain sporting facilities — a rate that has come and gone over the years, so check current coverage. |
| Livestock — 4.8% | Live cattle, sheep, goats, horses and pigs; a 4.5% farmers' flat-rate addition also exists. |
If an invoice's rate doesn't match your expectations, check the category before the arithmetic — hospitality at 9% and construction at 13.5% trip people up far more often than the standard rate ever does.
Worked sums in euro
Adding is the easy direction: a €200 net price at 23% comes to €246, with €46 of VAT. Removing takes one extra division. Take a €1,240 gross invoice: €1,240 ÷ 1.23 = €1,008.13 net, so the VAT inside it is €231.87. Real invoices rarely land on tidy round numbers, which is exactly why the calculator earns its keep.
One approximation worth memorising: at 23%, the VAT inside a gross figure works out to just under a fifth of the total — 18.7%, to be precise. €1,240 × 0.187 ≈ €232, close enough to spot a wrong invoice at a glance before checking it properly.
Registering with Revenue — the thresholds that matter
- Registration thresholds: €42,500 for services and €85,000 for goods across a rolling 12 months (current as of 2026 — thresholds have risen recently, so confirm at revenue.ie). If turnover looks like it will pass the line, registering early is simpler than catching up later.
- Filing: most businesses submit bi-monthly returns through ROS; smaller traders can qualify for less frequent filing.
- Cross-border: Irish businesses selling to EU businesses generally invoice under the reverse charge, and distance sales to EU consumers can run through OSS.
- Northern Ireland: goods movement has its own post-Brexit rules — check Revenue's NI guidance rather than assuming standard EU treatment.
The 13.5% and 9% traps
Two rates deserve their own warning label. The 13.5% band covers construction, renovation and a specific list of repair and tourism services; the 9% band carries hospitality, newspapers and events, and its coverage has been adjusted more than once in recent years. Before you invoice at either, check Revenue's current category lists — the coverage is where mistakes happen, not the percentage.
Everything else, for the most part, is the 23% standard rate. When you're quoting a mixed job — a builder's invoice with materials, labour and a bit of landscaping, say — work each line at its own rate, then check the totals with the reverse VAT calculator.
Ireland and the UK, side by side
UK VAT sits at 20%; Ireland's runs three points higher at 23%, and leans more heavily on reduced bands — 13.5% for construction, a 9% hospitality rate with a habit of moving. If you trade both ways, the practical rule is simple: quote in the currency of the sale and charge the rate of the country where the sale is taxed.
Related tools
UK VAT calculator · Reverse VAT calculator · All VAT rates · Worked examples
Irish VAT questions, answered
What is the standard VAT rate in Ireland?
23%. Reduced rates of 13.5%, 9% and 4.8% apply to specific categories.
What is the 13.5% VAT rate for in Ireland?
Construction and renovation services, some repairs, and certain tourism-related services. The list of covered categories matters more than the number — check Revenue's current guidance before invoicing at 13.5%.
When must an Irish business register for VAT?
When turnover exceeds the registration thresholds — currently €42,500 for services and €85,000 for goods over 12 months. Confirm the current figures with Revenue.
How often are Irish VAT returns filed?
Generally bi-monthly (every two months) through ROS, though some traders qualify for different frequencies.
Is hospitality still at 9% in Ireland?
The 9% rate has applied to hospitality and several other categories after past changes; because its coverage has been adjusted more than once, check Revenue's current lists before invoicing.
Do I add VAT on sales to a UK business after Brexit?
For services to UK businesses, the UK reverse charge generally applies and you invoice without Irish VAT. Goods have their own import rules — check both Revenue and HMRC guidance.
Last reviewed: 16 October 2026 · Rates and thresholds checked against Revenue guidance; figures change, so confirm before filing. Methodology · Editorial standards · Report an error