VAT rates for Ireland
23% – Standard rate
13.5% – Reduced rate
9% – Second reduced rate
4.8% – Livestock rate
0% – Zero rate
The below VAT calculator is for Ireland and all Ireland VAT rates can be used to calculate VAT inclusive and exclusive amounts – to add or remove VAT.
More info: Irish Tax and Customs
What goods and services do the VAT rates apply to?
23% – Standard rate
All goods and services that do not come under reduced rate categories are charged at this rate.
13.5% – Reduced rate*
- fuel (coal, heating oil, gas), electricity
- vet fees
- building and building services
- agricultural contracting services,
- short-term car hire,
- cleaning and maintenance services.
- catering and restaurant supplies, including vending machines and take-away food (excluding alcohol and soft drinks sold as part of the meal)
- food supplements
- hotel lettings, guesthouses, caravan parks, camping sites, etc.
- cinemas, theatres, certain musical performances, museums, art gallery, exhibitions
- fairgrounds or amusement park services
- hairdressing services
*This is a non-exhaustive list.
9% – Second reduced rate*
- newspapers
- facilities taking part in sporting activities including green fees charged for golf and subscriptions charged by non-member-owned golf clubs
- electronically supplied publications
*This is a non-exhaustive list.