Updated · July 2026 · All Irish rates

VAT Calculator Ireland

Add or remove Irish VAT in one step. Enter an amount and see the net, VAT and gross figures side by side at 23%, 13.5%, the new 9%, 4.8% or 0%. Unit mode and reverse VAT are built in.

Irish VAT CalculatorAdd & remove · Units · Reverse
Rate:
Decimals:

Add VAT (amount is net)

Net amount€ 0.00
VAT amount€ 0.00
Gross incl. VAT€ 0.00

Remove VAT (amount is gross)

Gross incl. VAT€ 0.00
VAT amount€ 0.00
Net excl. VAT€ 0.00
Same amount at every Irish rate
RateVAT (added)GrossVAT (removed)Net
Free · No sign-up · Figures rounded to your chosen decimals

Works in your browser on any phone or laptop. Also try our margin calculator, discount calculator and percentage calculator.

How to calculate VAT in Ireland

Calculating VAT comes down to one question: does your figure already include the tax or not? Ireland's standard rate of Value-Added Tax is 23%, charged on the net selling price of most goods and services and collected by the seller on behalf of the Revenue Commissioners.

Adding VAT (net → gross)

VAT = Net price × 0.23
Gross = Net price × 1.23

Example: you quote €100 excluding VAT. The VAT is 100 × 0.23 = €23, so your customer pays €123. At 13.5% multiply by 1.135; at 9% multiply by 1.09.

Removing VAT (gross → net)

Net = Gross ÷ 1.23
VAT = Gross − Net

Example: a receipt shows €123 including VAT. The net is 123 ÷ 1.23 = €100 and the VAT portion is €23. At 13.5% divide by 1.135; at 9% divide by 1.09.

Starting from the VAT amount only

Net = VAT ÷ 0.23  ·  Gross = Net + VAT

Handy when checking invoices: €23 of VAT at the standard rate means a net of 23 ÷ 0.23 = €100 and a gross of €123. The reverse VAT calculator tab above does this for every Irish rate. Whether you run a café in Dublin or a farm in Kerry, these three formulas cover every VAT calculation you will meet.

Irish VAT rates in 2026

RateWhat it covers
23% StandardMost goods and services: electronics, clothing (adult), professional services, alcohol, soft drinks and bottled water, even when served in a restaurant.
13.5% ReducedBuilding services, hotel and short-term guest accommodation, general repairs and maintenance, cinema admission, short-term car hire.
9% Second reduced CHANGED 1 JUL 2026Restaurant and catering food and hot takeaway service, and hairdressing (both moved down from 13.5% on 1 July 2026). Also gas and electricity (extended to 31 December 2030), heat pump supply and installation, sporting facilities and gym memberships, and completed apartment sales (8 October 2025 to 31 December 2030).
4.8% LivestockA special rate for live cattle, sheep, pigs, goats, deer and certain horses (excluding poultry).
0% Zero rateMost basic food (bread, milk, tea, coffee), children's clothing and footwear, books, e-books, newspapers and news periodicals, oral medicines, solar panels for private homes, exports and qualifying intra-EU supplies.
ExemptFinancial, insurance, medical, dental and educational services. Exempt businesses charge no VAT and cannot reclaim input VAT.

Which rate applies follows the exact good or service, not the industry: in the same café, the toastie is now 9%, the bottle of wine stays at 23%, and the room upstairs stays at 13.5%. When in doubt, check Revenue's official VAT rates database, or read our full guide to the VAT rate in Ireland.

VAT registration, returns and compliance

If you trade in Ireland, three numbers matter. You must register for VAT once your turnover in any rolling 12-month period exceeds €85,000 for goods or €42,500 for services; below that, voluntary registration lets you reclaim input VAT. Once registered you get an Irish VAT identification number: the prefix IE followed by 7 digits and one or two letters, IE1234567T for example. It has to appear on every VAT invoice you issue, and anyone can check it through the EU's VIES system.

  • VAT3 returns: filed through Revenue Online Service (ROS), normally every two months, declaring output VAT on sales (T1) against reclaimable input VAT on purchases (T2). An annual Return of Trading Details (RTD) summarises the year.
  • Reverse charge: for many cross-border B2B services and for construction subcontracting, the customer, not the supplier, accounts for the VAT, as both output and input on the same return.
  • Imports and postponed accounting: import VAT is due on the customs value of goods entering from outside the EU, but registered traders can use postponed accounting to declare and reclaim it on the same VAT3 instead of paying at the border.
  • Exports: zero-rated with full recovery of input VAT. You charge 0% but still reclaim the VAT on your own costs.
  • Flat-rate farmers: unregistered farmers add the flat-rate addition to sales to VAT-registered buyers instead of operating full VAT accounting.

Getting the rate or the arithmetic wrong costs you either way. Undercharge and you owe Revenue the difference plus interest. Overcharge and your prices sit above everyone else's for no reason. This calculator gives you the same figures Revenue expects, at whichever of the Irish rates applies to your supply. For the concept behind the tax itself, see what is VAT? and our overview of taxation in the Republic of Ireland.

VAT Calculator Ireland: common questions

What is the VAT rate in Ireland in 2026?

The standard VAT rate in Ireland is 23% and applies to most goods and services. There is a reduced rate of 13.5% (building services, hotel and holiday accommodation, general repairs), a second reduced rate of 9% (gas and electricity until 31 December 2030, heat pumps, sporting facilities, and, from 1 July 2026, restaurant and catering food and hairdressing), a 4.8% livestock rate, and a 0% zero rate for most basic food, children's clothing, books, e-books, newspapers and oral medicines.

What changed on 1 July 2026?

From 1 July 2026, the VAT rate on restaurant and catering services (food and non-alcoholic drinks served in cafés, restaurants and hot takeaways) and on hairdressing services dropped from 13.5% to 9%, as confirmed in Budget 2026 and Revenue guidance. Alcohol, soft drinks and bottled water remain at 23%, and hotel and short-term accommodation stays at 13.5%.

How do I calculate VAT at 23% in Ireland?

Multiply the net price by 0.23 to get the VAT amount, then add it to the net price. Example: €100 net × 0.23 = €23 VAT, so the gross price is €123. Our calculator does this instantly for any Irish rate.

How do I remove VAT from a gross price?

Divide the VAT-inclusive price by (1 + the rate). At 23%, divide by 1.23: €123 ÷ 1.23 = €100 net, and the VAT is the €23 difference. At 13.5% divide by 1.135, and at 9% divide by 1.09.

What are the VAT registration thresholds in Ireland?

A business established in Ireland must register for VAT when its turnover in any rolling 12-month period exceeds €85,000 for the supply of goods or €42,500 for the supply of services. Businesses below the threshold can register voluntarily to reclaim input VAT. Registration is done through Revenue Online Service (ROS).

What is zero-rated for VAT in Ireland?

The 0% rate covers most basic foodstuffs (bread, milk, tea, coffee), children's clothing and footwear, books, e-books, newspapers and news periodicals, oral medicines, certain medical equipment, solar panels for private homes, exports and qualifying intra-EU supplies. Zero-rated sales must still be reported on your VAT return.

How do I file a VAT return in Ireland?

VAT-registered businesses file a VAT3 return through Revenue Online Service (ROS), normally every two months (bi-monthly), declaring the VAT charged on sales (T1) and the VAT reclaimable on purchases (T2). The difference is paid to Revenue or refunded. An annual Return of Trading Details (RTD) is also required.

What does an Irish VAT number look like?

An Irish VAT registration number starts with the prefix IE followed by 7 digits and 1 or 2 letters, for example IE1234567T or IE1234567TW. You can verify any EU VAT number, including Irish ones, using the European Commission's VIES tool.

Irish VAT guides and calculators

Go deeper on any part of the Irish VAT system, or jump to another calculator:

VAT Rates in Ireland 202623%, 13.5%, the new 9%, 4.8% and 0%: what falls where. July 2026 Rate ChangeHospitality food and hairdressing at 9%: what moved, what stayed. VAT for Dublin BusinessesThe rates a Dublin trader meets in a day, with worked examples. Reverse VAT CalculatorRemove VAT, rebuild from the VAT amount and split mixed receipts. VAT Calculator UKAdd and remove UK VAT at 20%, 5% and 0%. VAT Calculator South AfricaAdd and remove South African VAT at 15%. What is VAT?How Value-Added Tax works from producer to consumer. Reverse VAT CalculatorWork back from gross or VAT amounts to the net figure. VAT Registration in IrelandThe €85,000 / €42,500 thresholds and registering on ROS. VAT3 Returns & RTDFiling bi-monthly returns through ROS, step by step. VAT Identification NumberThe IE number format and how to verify one on VIES. Revenue CommissionersIreland's tax authority, ROS and VAT compliance. Flat-Rate VAT SchemeHow unregistered farmers use the flat-rate addition. VAT on Imports & ExportsPostponed accounting, zero-rated exports and intra-EU rules. EU VATHow Irish VAT fits the EU system, VIES and cross-border B2B. Taxation in IrelandWhere VAT sits in the wider Irish tax system. Value-Added Tax ExplainedInput vs output VAT, and how the credit chain works. Margin CalculatorSelling price, markup and margin from your cost price. Discount CalculatorFinal price after one or more discounts. Percentage CalculatorPercentages of any amount, increase and decrease. Two-Tier VAT RegistrationDomestic-only or intra-EU registration: which one to pick. Margin SchemeVAT on the margin for used cars, antiques and resale stock. VAT on Property & ConstructionNew builds at 13.5%, the RCT reverse charge and landlord options. OSS & IOSS for Online SellersSelling to EU consumers through the one-stop shop. Section 56B AuthorisationZero-rated purchases for qualifying exporters. About This VAT ToolHow the calculator works and how figures are rounded.