Ireland · 2025
Ireland VAT calculator
Add VAT to a net price or take it out of a VAT-inclusive price using the current Irish rates. The standard rate is 23%, with a 13.5% reduced rate and a 9% second reduced rate for specific categories, plus a 0% zero rate and a 4.8% livestock rate. Pick the rate that matches what you are selling or buying.
How it works
- To add VAT, multiply the net price by the rate. At 23%, €100 becomes €100 plus €23 VAT, so €123 in total.
- To remove VAT from a gross price, divide by 1 plus the rate. At 23%, divide by 1.23: a €123 gross price is €100 net plus €23 VAT.
- The VAT inside a standard-rated gross price is the gross multiplied by 23 and divided by 123.
Worked example
A €500 net invoice at the standard rate carries €115 VAT, making €615 to pay. Working backwards, €615 gross contains €115 VAT and €500 net.
Frequently asked questions
What do the different Irish VAT rates apply to?+
The 23% standard rate covers most goods and services. The 13.5% reduced rate applies to things like restaurant meals, building work, electricity and heating fuel. The 9% second reduced rate covers gas and electricity, newspapers, e-books and sporting facilities. A 0% zero rate applies to most food, children’s clothing, oral medicines and printed books, and there is a 4.8% rate for livestock.
When must a business register for VAT in Ireland?+
Registration is generally required once turnover passes €85,000 for goods or €42,500 for services in any rolling 12 months. A business below those thresholds can still register voluntarily.
What is the difference between zero-rated and exempt?+
Zero-rated supplies are taxable at 0%, so the business charges no VAT but can still reclaim VAT on its costs. Exempt activities, such as most financial services, insurance and education, are outside VAT and do not allow that reclaim.
Do shop prices in Ireland include VAT?+
Prices shown to consumers must include VAT. Business-to-business quotes are often given net, with VAT added separately on the invoice.
Sources
- Current VAT rates · Revenue.ie
- Value Added Tax · Citizens Information
Last updated: 2025-01-01 · Applies to 2025
This is an estimate for general guidance, not financial, tax, legal or medical advice. Figures can change and individual circumstances vary. Always confirm with the official sources listed before making decisions.
- Rates current for 2025.
- A flat-rate addition of 5.1% applies to unregistered (flat-rate) farmers and is not one of the VAT rates charged on ordinary supplies.
- Apply the rate set for the specific goods or services using Revenue guidance; default to 23% unless the item is on a reduced or zero list.
Reviewed by Vikas Dulgunde.