Use our free Irish VAT calculator to instantly compute accurate 2026/27 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
Understanding how to calculate VAT is straightforward once you know the correct formula. A common mistake is subtracting the rate percentage directly from the gross — this gives the wrong answer every time.
Adding VAT (Net → Gross)
Multiply your net amount by 1 plus the rate. At the standard 23% rate:
€100.00 × 1.23 = €123.00
Removing VAT (Gross → Net)
Divide your gross amount by 1 plus the rate. For example, if you want to calculate VAT Ireland-style and find out what €123.00 was before tax:
€123.00 ÷ 1.23 = €100.00
This is how to find VAT accurately — and why our Ireland VAT calculator uses division, not subtraction, when stripping tax from a gross figure.
Quick examples people often search for:
- 59 plus VAT at 23%: €59.00 × 1.23 = €72.57
- 240 VAT at 23%: removing VAT from €240.00 → €240.00 ÷ 1.23 = €195.12 net, VAT = €44.88
If you need to add VAT Ireland-wide across multiple line items, always apply the formula to each line separately before totalling.
What are all the VAT rates in Ireland 2026/27?
Knowing the current VAT rates is essential before you calculate value added tax on any transaction. Ireland operates a multi-tier system — not a single “how much is VAT?” answer.
| Rate Name | % | Examples & Scope |
|---|---|---|
| Standard | 23% | Most goods & services, electronics, alcohol, consultancy, legal fees |
| Reduced 1 | 13.5% | Construction services, car rentals, repair services |
| Reduced 2 | 9% | Newspapers, e-publications, sporting facilities, hospitality (from July 2026) |
| 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 |
Our VAT calculator Northern Ireland users should note: Northern Ireland follows UK VAT rules (standard rate 20%), not Irish rates. This tool covers the Republic of Ireland only.
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:
- Goods Sales: €85,000 per year
- Services Provided: €42,500 per year
- EU SME Scheme (EU residents only): €100,000 per year
- One-Stop Shop (OSS): €10,000 threshold
Ireland VAT Rate Changes 2026/27: What’s New
Ireland’s Budget 2026 introduced several significant changes to VAT rates across different timelines. These are already reflected in this VAT calculator Ireland tool — simply select the correct date period to apply current or upcoming rates automatically.
| Sector / Item | Previous Rate | New Rate | Effective Date | Duration | Impact |
|---|---|---|---|---|---|
| Hospitality & Food Services | 13.5% | 9% | 1 July 2026 | Until 31 Dec 2030 | Restaurants, cafes, 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) | Until 31 Dec 2030 | €300k apartment saves ~€12k |
| Electricity & Gas | 13.5% → temp 9% | 9% (permanent) | Extended Nov 2025 | Until 31 Dec 2030 | Originally temporary, now guaranteed 5+ years |
| Farmer Flat-Rate 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 rate |
The most significant change for most businesses is the hospitality reduction. If you run a restaurant, café, or catering operation, use the “From July 2026” toggle in the calculator above to see exactly how the new 9% rate affects your pricing. Learning how to calculate VAT correctly at the new rate — €100.00 × 1.09 = €109.00 gross — will be essential for updating your menus and invoices before the deadline.
Please, check the official Irish government resource to get the latest information.
FAQ about Irish VAT
Using our Irish VAT Calculador. Or alculating VAT in Ireland is straightforward once you know the right formula. There are two common scenarios:
Adding VAT (net price to gross price):
VAT = Net price × VAT rate
Gross price = Net price + VAT
Example: €100 net at 23% → VAT = €23 → Total = €123
Removing VAT (extracting tax from a total price):
VAT = Gross price × rate ÷ (1 + rate)
Net price = Gross price − VAT
Example: €123 gross at 23% → VAT = €123 × 0.23 ÷ 1.23 = €23
Yes — you can verify any Irish VAT number for free using VIES (VAT Information Exchange System), the official EU validation tool.
You can also contact the Irish Revenue Commissioners directly to confirm a VAT number’s status.
The 13.5% rate is Ireland’s main reduced VAT rate, applied to goods and services that don’t warrant the standard 23%. It covers:
– Electricity and gas supplies
– Restaurants and catering services
– Construction, repair, and maintenance services
– Cleaning services
– New residential properties
⚠️ 2026 Update: From 1 July 2026, hospitality and food services will move from 13.5% down to 9%, following the Irish Budget announced in October 2025.
The VAT you pay to Irish Revenue is not simply the total VAT you charged customers — it’s the difference between what you collected and what you paid:
VAT owed = Output VAT − Input VAT
– Output VAT: VAT you charged on your sales
– Input VAT: VAT you paid on business purchases and expenses
Example: If you collected €4,600 in VAT from customers and paid €1,200 in VAT on purchases → you owe €3,400
If your input VAT exceeds your output VAT, you’re entitled to a VAT refund from Revenue Ireland.