VAT Calculator Ireland
Compute Irish Value-Added Tax (VAT) instantly. Add or remove VAT across all active tax brackets, including the standard 23% and reduced rates.
Value-Added Tax (VAT) in Ireland is a consumption tax charged on the sale of goods and services. Managed by the Irish Revenue Commissioners, the VAT system features five distinct tax rates (23%, 13.5%, 9%, 4.8%, and 0%) depending on the item category. Understanding these rates is essential for businesses issuing invoices and consumers calculating the net cost of their purchases. Most recently, effective July 1, 2026, the VAT rate on restaurant meals and hairdressing services has been reduced to 9%, providing relief for hospitality operators. Use this calculator to add VAT to net prices, extract VAT from gross prices, and compare costs across all Irish tax brackets.
Gross Price: €123.00
Added 23% VAT (€23.00) to the Net amount of €100.00.
Calculator Settings
€100.00
€23.00
€123.00
Mathematical Formula Breakdown
1. Calculate the VAT portion:
Multiply the Net price (€100.00) by the VAT rate (23% or 0.23):€100.00 × 0.23 = €23.00 VAT
2. Calculate the final Gross price:
Add the VAT portion (€23.00) to the Net price (€100.00):€100.00 + €23.00 = €123.00 Gross
Irish VAT Rate Comparison Table
Comparative| VAT rate band | Net Price (Excl.) | VAT Amount | Gross Price (Incl.) |
|---|---|---|---|
| 23% (Standard) | €100.00 | €23.00 | €123.00 |
| 13.5% (Hotel/Build) | €100.00 | €13.50 | €113.50 |
| 9% (Meals/Energy) | €100.00 | €9.00 | €109.00 |
| 4.8% (Livestock) | €100.00 | €4.80 | €104.80 |
| 0% (Zero) | €100.00 | €0.00 | €100.00 |
Active Irish VAT Rates (2026 Guide)
Ireland divides goods and services into specific tax bands. Below is the breakdown of the five rates currently active under Revenue schedules:
| VAT Rate | Category Name | Goods and Services Covered |
|---|---|---|
| 23% | Standard Rate | Applies to the majority of goods and services: electronics, furniture, motor vehicles, clothing (for adults), alcohol, fuel, and professional services (legal, consulting). |
| 13.5% | Reduced Rate | Applies to building services, construction, short-term hotel/guest house accommodation, landscaping, waste disposal, and car rentals. |
| 9% | Second Reduced | Applies to gas and electricity bills, sporting facilities, newspapers/e-books, and (effective July 1, 2026) restaurant dining, catering services, hot takeaways, and hairdressing. |
| 4.8% | Special Rate | Applies to livestock and certain agricultural supplies. |
| 0% | Zero Rate | Applies to essential grocery foods, oral medicines, books (printed), children's clothing/footwear, and solar panel installations for domestic dwellings. |
How to Calculate Irish VAT
VAT calculations depend on whether you are start with the VAT-exclusive price (net) or the VAT-inclusive price (gross):
Adding VAT (Net to Gross)
Used by businesses quoting net prices who need to find the final price for consumers.
VAT Amount = Net Price × (Rate ÷ 100)
Gross Price = Net Price + VAT Amount
Example: A laptop costing €500 net with 23% VAT: €500 × 0.23 = €115 VAT. Total gross price is €615.
Removing VAT (Gross to Net)
Also called reverse VAT or tax extraction. Used to find the net price when the receipt shows a gross total.
Net Price = Gross Price ÷ (1 + Rate ÷ 100)
VAT Amount = Gross Price − Net Price
Example: A restaurant bill costing €109 gross with 9% VAT: €109 ÷ 1.09 = €100 net price. The VAT is €9.
VAT Registration Thresholds for Businesses
If you operate a business in Ireland, you are not legally required to register for VAT (or charge VAT to customers) until your annual turnover exceeds the following statutory thresholds:
- €85k
Goods Threshold
Required if your gross turnover from selling physical products exceeds €85,000 in any continuous 12-month period.
- €42.5k
Services Threshold
Required if your gross turnover from providing services (consulting, hairdressing, coding) exceeds €42,500 in any continuous 12-month period.
Common VAT Mistakes to Avoid
❌ Dividing by the VAT Rate directly
To find the VAT portion of a gross price, do not simply multiply the gross price by the VAT rate (e.g. €123 × 23% = €28.29). This is incorrect because the VAT was calculated on the smaller net base. You must divide by 1.23 first to find the net price, then subtract.
❌ Mixing up Alcohol and Non-Alcoholic drinks
While a restaurant meal is subject to the 9% reduced VAT rate (as of July 1, 2026), any alcoholic beverages, bottled water, or soft drinks ordered during the same meal are subject to the standard 23% VAT rate. Restaurants must split these on the receipt.
Frequently Asked Questions
What is the standard VAT rate in Ireland?
The standard VAT rate in Ireland is 23%. It applies to most retail goods, electronics, motor vehicles, alcohol, petrol, and professional services.
How do I add VAT to a price?
To add VAT, multiply the net price (exclusive of VAT) by the VAT rate, then add that amount to the net price. For example, to add 23% VAT to €100: €100 × 0.23 = €23 VAT, leading to a gross price of €123.
How do I remove VAT from a price (Reverse VAT)?
To remove VAT from a gross price (inclusive of VAT), divide the gross price by 1 plus the VAT rate (expressed as a decimal). For example, to remove 23% VAT from €123: €123 ÷ 1.23 = €100 net price. The VAT amount is €23.
What was the July 1, 2026 hospitality VAT rate change?
Effective July 1, 2026, the Irish Government reduced the VAT rate for restaurant and catering services (excluding alcohol and soft drinks) and hairdressing services from 13.5% to 9%. Short-term hotel accommodation remains at the 13.5% rate.
What are the VAT registration thresholds in Ireland?
Irish businesses must register for VAT if their annual turnover exceeds €85,000 for the supply of goods, or €42,500 for the supply of services.
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Official Revenue References
Calculations and VAT classifications align with official Irish tax codes published by Revenue.