VAT Calculator Ireland

How to calculate VAT in Ireland

VAT in Ireland is calculated by multiplying the net price by the rate when the figure excludes tax, or dividing the gross price by 1 plus the rate when it already includes tax. The 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 to gross)

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 to 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. The classic mistake is subtracting 23% from the gross figure, which gives €94.71 instead of €100, because the 23% was charged on the smaller net amount, not on the total.

Starting from the VAT amount only

Handy when checking invoices: €23 of VAT at the standard rate means a net of 23 ÷ 0.23 = €100 and a gross of €123. Section 3 of the calculator above does this at any rate, and the full reverse VAT calculator covers every Irish rate with worked examples. 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

Ireland applies five VAT rates in 2026: the 23% standard rate, the 13.5% reduced rate, the 9% second reduced rate, the 4.8% livestock rate and the 0% zero rate, plus an exempt category. Since 1 July 2026, restaurant food and hairdressing sit at 9% instead of 13.5%.

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, read our full guide to the VAT rate in Ireland, or see exactly what moved on 1 July 2026.

VAT registration, returns and compliance

A business trading in Ireland must register for VAT once its 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

Irish VAT guides and calculators

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