Country rates
VAT in Ireland
23% standard rate with reduced rates of 13.5%, 9% and 4.8% for different goods and services. Exports and some foods are zero rated.
| Standard rate | 23% |
|---|---|
| Reduced rates | 13.5%, 9%, 4.8% |
| Currency | EUR |
Worked example
100.00 net plus 23% VAT comes to €123.00.
A €100.00 gross price splits into €81.30 net and €18.70 VAT.
Try the VAT calculatorWhat you should know about Ireland VAT
The standard rate of 23% applies to most supplies. Reduced rates of 13.5% and 9% and 4.8% cover specific categories such as food, books, medicines and transport, and only where the supply fits the exact definition in Ireland's tax law.
Registration rules differ by country. In the UK there is a turnover threshold before you must register; in many EU countries it is lower or absent. The guides cover the UK threshold and the EU OSS scheme for cross-border sales.
Rates and rules change. This page is reviewed quarterly against official sources, and you should confirm the applicable rate with the Ireland tax authority before filing.