Ireland VAT Rate (2026)
Ireland has one of the most complex VAT structures in the EU with four positive rates: 23% standard, 13.5% (construction, hotel accommodation, restaurant meals), 9% (newspapers, certain entertainment), and 4.8% super-reduced (livestock). Zero-rating applies broadly to food, children's clothing, and books.
Ireland VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 23% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 13.5% | Reduced | Certain foodstuffs; children's car seats; social housing; renovation and repair of private dwellings; cleaning in private households; some agricultural supplies; medical and dental care; collection of domestic waste; treatment of waste water; minor repairs of bicycles, shoes and leather goods and household linen; energy for heating and light (including natural gas, electricity, district heating, firewood and heating oil); moveable property used in the construction and maintenance of immovable property; construction work on new buildings; supply of immovable property; some social housing; routine cleaning of immovable property; services relating to the care of the human body; certain tourist services; photography services; services supplied by jockeys; works of art and antiques; short term hire of certain passenger vehicles; driving schools; services supplied by veterinary surgeons; cut flowers and plants for decorative use. |
| 9% | Reduced | Certain foodstuffs; take away food; some bars and cafes; newspapers and periodicals; admission to cultural events and amusement parks; hotel accommodation; restaurants (excluding all beverages); use of sports facilities; hairdressing. |
| 4.8% | Super-reduced | Livestock intended for use in the preparation of foodstuffs; some agricultural supplies. |
| 0% | Zero | Some books (excluding newspapers and periodicals); some foodstuffs; wax candles (undecorated); certain animal feed; certain fertilizers; some food supplies for food production; some medicines for human consumption; some medicines for veterinary use (excluding pets); certain feminine hygiene products; some medical equipment; clothing and footwear for children; intra-community and international transport; cut flowers and plants for food production. |
Ireland standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Nov 1972 – 3 Sep 1973 | 16% |
| 3 Sep 1973 – 1 Mar 1976 | 20% |
| 1 Mar 1976 – 1 May 1980 | 20% |
| 1 May 1980 – 1 May 1982 | 25% |
| 1 May 1982 – 1 Mar 1983 | 30% |
| 1 Mar 1983 – 1 May 1983 | 35% |
| 1 May 1983 – 1 Mar 1986 | 23% |
| 1 Mar 1986 – 1 Mar 1990 | 25% |
| 1 Mar 1990 – 1 Mar 1991 | 23% |
| 1 Mar 1991 – 1 Jan 2001 | 21% |
| 1 Jan 2001 – 1 Mar 2002 | 20% |
| 1 Mar 2002 – 1 Dec 2008 | 21% |
| 1 Dec 2008 – 1 Jan 2010 | 22% |
| 1 Jan 2010 – 1 Jan 2012 | 21% |
| 1 Jan 2012 – present | 23% |
Reduced rate categories in detail
13.5% reduced rate
The 13.5% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
9% reduced rate
The 9% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Super-reduced rate
A super-reduced rate of 4.8% applies to historically grandfathered categories. Super-reduced rates below 5% are permitted under EU VAT Directive rules only for categories that were already taxed at these rates when the country joined the EU.
Import VAT rate for Ireland
Ireland applies its standard 23% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Ireland
Tourist VAT refund in Ireland
Non-EU residents shopping in Ireland can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Ireland VAT refund
Key facts
- Registration threshold: €40,000 annual turnover
- Standard rate: 23%
- Reduced rates: 13.5%, 9%, 4.8%, 0%
- Tax authority: Revenue Commissioners
- Currency: EUR
FAQ
What is the VAT rate in Ireland?
The standard VAT rate in Ireland is 23%.
Reduced rates of 13.5% and 9% and 4.8% and 0% apply to essential goods and services.
What is the import VAT rate for Ireland?
Import VAT into Ireland is charged at the standard 23% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
Are children's clothes VAT-free in Ireland?
Yes. Children's clothing and footwear are zero-rated in Ireland — one of the few EU countries to apply 0% VAT to this category. Adults' clothing is taxed at the standard 23% rate.
How do I validate a Ireland VAT number?
Ireland VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
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