01 Ireland VAT guide

Ireland VAT rates explained.

Understand Ireland’s main VAT rates, see common examples and learn why the correct rate depends on the exact goods, services and transaction circumstances.

Main rate categories

Five rates, different applications.

A rate should be selected according to the legal VAT treatment of the supply, not simply according to the type of business making the sale.

23%
Main rate Standard VAT rate

Standard rate

The standard rate applies to most goods and services unless a reduced, zero or exempt treatment applies.

Revenue examples
Solicitor services Consultancy services Furniture Batteries Motor vehicles Tyres
A product or service should not automatically be treated as reduced-rated simply because a similar item receives a lower VAT rate.
13.5%
Lower rate Reduced VAT rate

Reduced rate

The reduced rate applies to specific goods and services identified under Irish VAT rules.

Common examples
Hotel accommodation Certain fuels Construction services Repair services Cleaning services Tour guide services
Restaurant, catering, hot takeaway food and hairdressing moved from 13.5% to the 9% rate from 1 July 2026.
9%
Lower rate Second reduced rate

Second reduced rate

The second reduced rate applies only to listed goods and services, including several temporary or time-limited categories.

Current examples
Electricity Qualifying heating gas Periodicals Sports participation facilities Restaurant services Hot takeaway food Hot tea and coffee Hairdressing
Alcohol, soft drinks and bottled water are excluded from the restaurant and catering change described by Revenue.
4.8%
Special rate Livestock VAT rate

Livestock rate

The livestock rate applies to livestock in general and to qualifying horses normally intended for food production or agricultural production.

Main applications
Livestock Food-production horses Agricultural horses
This 4.8% VAT rate is different from the 4.5% flat-rate compensation percentage for qualifying farmers.
0%
No VAT charged Zero VAT rate

Zero rate

Zero-rated supplies remain within the VAT system, but VAT is charged at zero percent when the required conditions are satisfied.

Revenue examples
Certain exports Certain food and drink Certain medicines Certain books Certain newspapers Domestic solar panels Children’s clothing Children’s footwear
Zero-rated and VAT-exempt supplies are not automatically the same for VAT accounting purposes.
Quick comparison

Which rate might apply?

This table is a general summary only. Exact classifications should be checked in Revenue’s VAT rates database.

RateCategoryGeneral application
23%Standard rate Most goods and services where no special rate applies.
13.5%Reduced rate Selected accommodation, construction, repair and other qualifying services.
9%Second reduced rate Selected energy, periodicals, sport, hospitality and other specified supplies.
4.8%Livestock rate Livestock and certain qualifying horses.
0%Zero rate Selected essential goods, exports and other qualifying supplies.
Important distinction

4.8% livestock rate is not the 4.5% farmer flat rate.

The 4.8% livestock rate is a VAT rate applied to qualifying livestock supplies.

The 4.5% flat-rate compensation percentage is a separate percentage connected with the flat-rate farmer scheme from 1 January 2026.

The website calculator should use 4.8% when calculating a supply that is legally subject to the livestock VAT rate.

Check before calculating

Confirm the rate, then calculate.

Revenue’s VAT rates database contains a broader list of goods and services. Its guidance may be updated when practice or legislation changes, so uncertain classifications should be checked before invoicing or filing.

Check Revenue Database Open VAT Calculator
Source information: Irish Revenue current VAT rates . This guide is general information and is not an official classification decision or a substitute for professional tax advice.