VAT Calculator Ireland 2026

Add VAT and remove VAT formulas

Same engine as the live calculator. Example at 23%: €100.00 × 23% = €23.00 VAT → €123.00 gross

What is VAT in Ireland?

Value-Added Tax (VAT) is a consumption tax charged on most goods and services sold by VAT-registered businesses in Ireland. Customers usually see VAT-inclusive prices in shops; B2B quotes often show amounts ex-VAT with VAT added on the invoice.

As of 2026, the standard rate is 23%. Revenue also publishes a reduced rate of 13.5%, a second reduced rate of 9%, a livestock rate of 4.8%, and a zero rate of 0% for qualifying supplies. Some supplies are exempt or outside the scope of VAT entirely.

1 July 2026 hospitality and hairdressing change

From 1 July 2026, restaurant and catering food and hairdressing move to the 9% second reduced rate. Gas, electricity, and sporting facilities already use 9% under Revenue’s published lists.

Hotel and short-stay guest accommodation stays at the 13.5% reduced rate. Alcohol, bottled water, soft drinks, sports drinks, and vegetable juices stay at the 23% standard rate even when served with a meal. Packages that mix room and food need apportionment between bands.

Always confirm the exact supply on Revenue’s current VAT rates guidance before quoting a customer.

Output VAT vs input VAT

Output VAT is the VAT you charge customers on taxable sales. Input VAT is the VAT you pay on business purchases. On a typical VAT return, you pay Revenue the difference (output − input), or reclaim if input exceeds output.

This calculator models a single price line (add or remove VAT). It does not compute a full VAT return, partial exemption, or farmers’ flat-rate remittances.

Zero-rated vs exempt (common confusion)

Zero-rated supplies are still “taxable” at 0%. Registered businesses often reclaim related input VAT. Exempt supplies are treated differently: you generally do not charge VAT, and input VAT recovery is usually restricted.

Examples of exemption include many insurance and financial services (see Revenue VAT guidance). Always check the exact supply — packaging, place of supply, and who the customer is can change the answer.

VAT-inclusive vs VAT-exclusive pricing

Consumer-facing retail prices in Ireland are typically VAT-inclusive. If a shelf price already includes VAT, use Remove VAT mode to find the net and VAT split for bookkeeping.

B2B invoices for VAT-registered sellers usually show net, VAT rate, VAT amount, and gross. For a €100.00 net standard-rated line: VAT €23.00, gross €123.00.

When registration matters for pricing

You must generally register if turnover of most services exceeds €42,500, or goods exceed €85,000, over a continuous 12-month period. A mixed goods-and-services business can use the goods threshold only when 90% or more of turnover is from qualifying goods. Below those thresholds, registration may still be optional in some cases. Once registered, you must charge the correct VAT rate on taxable supplies and file returns.

Cross-border B2C distance sales within the EU may involve the One Stop Shop (OSS) around the €10,000 threshold — this tool does not file OSS returns; it is education only.

Farmers’ flat-rate compensation (education)

Unregistered flat-rate farmers may add a 4.5% compensation percentage on qualifying agricultural supplies (2026 figure from Revenue’s current VAT rates table). That is not the same as charging standard, reduced, or livestock VAT on a registered invoice.

This calculator does not model farmers’ flat-rate remittances as a live scheme — use it only for ordinary add/remove VAT on a price line.

Ireland VAT rates (Revenue bands)

Published bands from Revenue (from 1 January 2026). Always confirm the category for your goods or services.

What usually falls in each band?

Illustrative examples drawn from Revenue’s current VAT rates guidance. Conditions often apply — this is not a complete list.

Registration thresholds

Separate services and goods thresholds from Revenue. OSS distance-sales figure is education only.

Farmers’ flat-rate (education)

VAT on common net amounts (23% / 13.5% / 9%)

Engine-sourced ladder — same math as the calculator. Open an amount page for a dedicated FAQ.

Myths vs facts

Glossary

VAT

Value-Added Tax — Ireland’s consumption tax on most taxable supplies of goods and services.

Standard rate

23% — the default rate for most goods and services (Revenue, from 1 January 2026).

Second reduced rate

9% — e.g. gas & electricity, sporting facilities; from 1 July 2026 also restaurant/catering food and hairdressing.

Livestock rate

4.8% — live cattle, sheep, pigs and similar livestock supplies when the band applies.

Zero-rated

Taxable at 0% — input VAT is often reclaimable if registered (conditions apply).

Exempt

Outside charging VAT on the sale; input VAT recovery is usually restricted.

Farmers’ flat-rate

4.5% compensation (2026) for qualifying flat-rate farmers — educational only in this tool.

Common VAT quoting mistakes

Who this helps

Checklist before you quote VAT

• Confirm whether the supply is standard, reduced, second reduced, livestock, zero-rated, or exempt.
• If quoting restaurant/catering food or hairdressing after 1 July 2026, use the 9% second reduced rate when it applies — keep hotel rooms at 13.5% and drinks at 23% where they apply.
• Decide if your quote is ex-VAT (B2B / registered) or VAT-inclusive (typical consumer retail).
• Use remove mode on receipt totals that already include VAT.
• Track taxable turnover against €42,500 (services) / €85,000 (goods).
• Keep VAT records if registered; confirm filing cadence with Revenue.
• Cross-check unusual product categories on Revenue’s current VAT rates guidance.

Amount pages

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