Quick answer
- Revenue lists the main Irish VAT rates for 2026 as 23%, 13.5%, 9%, 4.8% and the farmer flat-rate compensation percentage, with some supplies treated at 0%.
- From 1 July 2026, the 9% VAT rate applies to food and catering services and hairdressing, but the exact supply still matters.
- The VAT Calculator can calculate net, VAT and gross amounts after you have chosen a rate; it does not decide the legal VAT treatment.
- For a real invoice or return, check Revenue’s VAT rates database or get advice for the specific product, service and customer situation.
VAT Calculator
Open this Irish calculator to test your own numbers and compare the result with the guide.
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Irish VAT rates for 2026 at a glance
The standard Irish VAT rate is 23%, but Ireland also has reduced rates and special treatments for certain supplies. The table below is a practical summary for planning and calculator use. It is not a substitute for checking the specific VAT treatment of your product or service.
| Rate | Common name | What it usually means | Example areas to check |
|---|---|---|---|
| 23% | Standard VAT rate | The default rate where no reduced, zero or exempt treatment applies. | Many goods and services, including many professional services and standard-rated retail items. |
| 13.5% | Reduced VAT rate | A lower rate for specific supplies only. | Selected services and goods such as some construction, accommodation or fuel-related categories depending on the facts. |
| 9% | Second reduced VAT rate | A special reduced rate for specific categories. | Gas and electricity, sale of certain apartments, and from 1 July 2026 food and catering services and hairdressing where the supply qualifies. |
| 4.8% | Livestock VAT rate | A special rate for certain livestock-related supplies. | Livestock generally, with details depending on the animal and use. |
| 0% | Zero-rated VAT | A taxable supply where the VAT rate is 0%. | Examples can include exports, certain food and drink, certain books, children’s clothing and other listed categories. |
Important: this guide explains the rate categories. If your question is whether something is zero-rated or exempt, read the Zero-Rated vs Exempt VAT in Ireland guide before treating a supply as simply 0%.
What changed for VAT in 2026?
For 2026, the biggest search interest is around the 9% VAT rate. The Government confirmed that from 1 July 2026, the 9% VAT rate applies to food and catering services and hairdressing. Budget 2026 material also refers to the 9% rate on gas and electricity being extended to 31 December 2030 and to the sale of apartments.
| 2026 change/search topic | What to check | Why it matters |
|---|---|---|
| Food and catering from 1 July 2026 | Whether the specific supply qualifies for the 9% rate. | Some items or parts of a mixed package may still need different treatment. |
| Hairdressing from 1 July 2026 | Whether the service is within the qualifying category. | Product sales and services may not always follow the same treatment. |
| Gas and electricity | Whether the relevant supply is covered by the extended 9% rate. | Energy bills are a high-volume VAT query for households and businesses. |
| Sale of apartments | Whether the property transaction qualifies. | Property VAT is fact-specific and should be checked carefully. |
How to check the correct VAT rate
The safest approach is to treat the calculator as an arithmetic tool and Revenue guidance as the rate-checking source. Before issuing a quote, invoice or return, work through these checks:
- Identify the exact product or service being supplied.
- Check whether the customer, location or delivery route affects the VAT treatment.
- Search Revenue’s VAT rates database for the closest matching supply.
- If the supply is unusual or mixed, check whether more than one VAT rate may apply.
- Only then use the VAT Calculator Ireland to calculate the net, VAT and gross amounts.
Revenue’s VAT rates database is useful because broad labels such as “food”, “hospitality”, “training”, “property” or “medical” can hide important differences.
Using the VAT Calculator with these rates
Once you know the rate, the calculator can help with the numbers. For example, you can add 23%, 13.5% or 9% VAT to a net price, or remove VAT from a VAT-inclusive gross price. If the supply is zero-rated, the VAT amount is €0, but the supply may still be treated differently from an exempt activity.
| User question | Best next step |
|---|---|
| I know the VAT rate and need the gross price. | Use the VAT Calculator add-VAT mode. |
| I have a VAT-inclusive price and need the net amount. | Use the remove-VAT mode and choose the correct rate. |
| I am not sure if the rate is 9%, 13.5% or 23%. | Check Revenue’s rate database before calculating. |
| I think the supply is 0% or exempt. | Check the zero-rated vs exempt VAT guide first. |
VAT on services and the two-thirds rule
There is no single VAT rate for every service. The correct rate depends on the exact supply, and a service that includes a substantial amount of goods may be affected by Revenue’s two-thirds rule.
Where the VAT-exclusive cost of goods used in providing a service is more than two-thirds of the VAT-exclusive price charged to the customer, the VAT rate that applies to those goods generally applies to the full transaction. If the goods cost does not exceed two-thirds, the service rate generally applies, subject to Revenue’s listed exceptions.
| Example | Calculation | Result to check |
|---|---|---|
| VAT-exclusive service price: €300; goods cost: €220 | €220 ÷ €300 = 73.3% | More than two-thirds, so check whether the goods rate applies to the whole supply. |
| VAT-exclusive service price: €300; goods cost: €180 | €180 ÷ €300 = 60% | Not more than two-thirds, so the service rate generally applies. |
Common mistakes with Irish VAT rates
- Assuming 23% applies to everything because it is the standard rate.
- Assuming a business sector always uses one rate, even when it sells mixed products or services.
- Using 9% for all hospitality or salon-related sales without checking the exact supply.
- Confusing 0% zero-rated supplies with VAT-exempt activities.
- Using a VAT calculator to decide the rate instead of using it after the rate has been checked.
- Forgetting that imported goods, cross-border sales and property transactions can have extra VAT rules.
Frequently asked questions
What are the current VAT rates in Ireland for 2026?
The main Irish VAT rates are 23%, 13.5%, 9%, 4.8% and zero-rated treatment for some supplies. Revenue also lists the farmer flat-rate compensation percentage for 2026.
What is the standard VAT rate in Ireland?
The standard VAT rate in Ireland is 23%. It applies where a supply does not qualify for a reduced, second reduced, zero or exempt treatment.
What is the 13.5% VAT rate for in Ireland?
The 13.5% reduced rate applies only to specific goods and services. You should check Revenue’s VAT rates database for the exact supply.
What qualifies for the 9% VAT rate in 2026?
From 1 July 2026, the 9% VAT rate applies to food and catering services and hairdressing where the supply qualifies. The 9% rate also applies to certain other categories such as gas and electricity and some property-related supplies.
Is there a 0% VAT rate in Ireland?
Yes. Some supplies are zero-rated, meaning the VAT rate is 0%. Zero-rated is not the same as VAT exempt.
Where can I check the correct VAT rate?
Use Revenue’s VAT rates database and official Revenue guidance for the specific product or service before issuing invoices or filing VAT returns.
Can a VAT calculator tell me which VAT rate applies?
No. A calculator can calculate VAT once you choose a rate, but it cannot decide the legal VAT treatment of a supply.
Is VAT exempt the same as 0% VAT?
No. Zero-rated VAT is a taxable supply at 0%, while exempt VAT follows different rules and can affect VAT recovery and registration.
What is the VAT two-thirds rule in Ireland?
For certain services involving goods, if the VAT-exclusive cost of the goods is more than two-thirds of the VAT-exclusive customer price, the goods rate generally applies to the full transaction. Revenue lists exceptions, so check the specific supply.
Sources & references
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