Use our free Irish VAT calculator to instantly compute accurate 2025/26 tax amounts. We simplify calculating VAT by allowing you to switch between adding tax (Net to Gross) or removing it (Gross to Net). Scroll down for a complete breakdown of current VAT rates in Ireland.
How to use the VAT Calculator for Ireland
Our tool is designed for instant accuracy according to Revenue.ie 2025/26 standards. Whether you are pricing products or reclaiming expenses, follow these steps:
1) Select your mode: toggle “Add VAT” to go from Net to Gross, or “Remove VAT” to extract tax from a total price
2) Enter an Amount: Type your figure in Euros (€). Do not use commas.
3) Choose the Rate: The default is 23% (Standard), but you can select Reduced (13.5%), Second Reduced (9%), Livestock (4.8%), or Zero (0%) from the dropdown.
4) Get Results: The calculator updates instantly. Click “Copy” to paste the breakdown into your invoices or Excel sheets.
How calculating VAT in Ireland works
The Mathematics (23% Standard Rate Example)
Adding VAT (Net → Gross) Multiply your net amount by 1.23.
Example: €100.00 × 1.23 = €123.00
Removing VAT (Gross → Net) Divide your gross amount by 1.23.
Example: €123.00 ÷ 1.23 = €100.00
Tip: Never calculate VAT by simply subtracting 23% from the gross total. You must divide by 1.23.
What are all the VAT rates in Ireland 2025/26?
| Rate Name | % | Examples & Scope |
| Standard | 23% | Most goods & services, electronics, alcohol, consultancy, legal fees. |
| Reduced 1 | 13.5% | Fuel/electricity, construction services, car rentals, repair services, catering. |
| Reduced 2 | 9% | Newspapers, magazines, e-publications, sporting facilities admissions. |
| Super-Reduced | 4.8% | Livestock (cattle, sheep, pigs) sold for food preparation. |
| Zero Rate | 0% | Books, children’s clothes/shoes, exports, oral medicine, period products. |
When do I need to register for VAT in Ireland?
Registration is mandatory if your business turnover exceeds the following thresholds in any continuous 12-month period (not just the calendar year):
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🛒 Goods Sales€85,000 per year
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🛠️ Services Provided€42,500 per year
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🇪🇺EU SME Scheme (EU Residents only)€100,000 per year
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📦 One-Stop Shop (OSS)€10,000 threshold
Ireland’s VAT Rate Changes for 2025/26: A Comprehensive Overview
Ireland’s Budget 2026 introduces several significant changes to VAT rates, effective across different timelines throughout 2025 and 2026. These modifications are designed to support key economic sectors, manage household costs, and address the housing affordability crisis. This section outlines the key changes and their impact on businesses and consumers.
| Sector/Item | Current Rate | New Rate | Effective Date | Duration | Impact |
|---|---|---|---|---|---|
| Hospitality & Food Services | 13.5% | 9% | 1 July 2026 | Until 31 Dec 2030 | Restaurants, cafes, catering, bars save €45 per €1,000 |
| Hairdressing Services | 13.5% | 9% | 1 July 2026 | Until 31 Dec 2030 | Professional hair services reduced by ~4% |
| New Apartments | 13.5% | 9% | 8 Oct 2025 (Active now) | Until 31 Dec 2030 | Reduces purchase price ~4%; €300k apartment saves ~€12k |
| Electricity & Gas | 13.5% (temp 9%) | 9% (permanent) | Extended from Nov 2025 | Until 31 Dec 2030 | Originally temporary, now guaranteed for 5+ years |
| Farmer Compensation | 5.1% | 4.5% | 1 Jan 2026 | Ongoing | Non-VAT registered farmers receive updated relief |
| Hotel Accommodation | 13.5% | 13.5% | No change | N/A | Hotel rooms remain at standard reduced |
Please, check the official Irish government resource to get the latest information.