What is the standard VAT rate in Ireland?

The standard VAT rate in Ireland is 23%, applied to most goods and services not specifically listed under a reduced or zero rate.

What is the reduced VAT rate in Ireland?

Ireland has two reduced rates: 13.5% (applies to construction, energy, short-term car hire) and 9% (applies to newspapers, certain food services, ebooks, and sporting facilities).

What goods are zero-rated for VAT in Ireland?

Zero-rated goods include most food (excluding crisps, sweets, and restaurant meals), children's clothing and footwear, books, oral medicines, and seeds.

When does the 9% VAT rate apply to food?

The 9% rate applies to food sold in hotels, restaurants, and similar establishments. Grocery food (unprocessed) is generally zero-rated.

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Irish VAT Rates 2026: Standard, Reduced & Zero Categories

Last updated: 2 June 2026

Ireland's VAT system operates at four main rates, determined by the category of goods or services supplied. Most standard purchases — electronics, clothing for adults, software — attract the 23% rate. Certain essential services and goods are zero-rated or reduced-rated under EU VAT Directive rules that Ireland has incorporated into national law.

Irish VAT Rates at a Glance

Rate	Applies To	Examples
23%	Standard rate	Electronics, clothing (adults), software, alcohol, most services
13.5%	Reduced rate	Construction, energy, short-term car hire, agriculture supplies
9%	Second reduced rate	Newspapers, ebooks, sporting facilities, hotels, restaurants (food service), hairdressing
0%	Zero-rated	Most unprocessed food, children's clothing, books, oral medicines, seeds, exports

Which Rate Applies to Food?

Food rates are one of the most frequently asked questions. The 0% rate applies to unprocessed food sold in shops and supermarkets — bread, meat, fish, fruit, vegetables. The 9% rate applies to food served in restaurants, hotels, and similar food-service contexts. Crisps, sweets, and confectionery are excluded from the 0% rate and taxed at 23%.

VAT on Digital Services

Digital services sold to Irish consumers are taxed at the Irish standard rate (23%) since the EU's 2015 digital services reform. This includes streaming services, software-as-a-service, and downloadable content.

Calculate VAT Instantly

To add or remove VAT from any amount, use our VAT calculator. It supports all Irish rates (23%, 13.5%, 9%, 0%) plus any custom rate — useful for EU VAT calculations.

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Frequently Asked Questions

What is the standard VAT rate in Ireland?: The standard VAT rate in Ireland is 23%, applied to most goods and services not specifically listed under a reduced or zero rate.
What is the reduced VAT rate in Ireland?: Ireland has two reduced rates: 13.5% (applies to construction, energy, short-term car hire) and 9% (applies to newspapers, certain food services, ebooks, and sporting facilities).
What goods are zero-rated for VAT in Ireland?: Zero-rated goods include most food (excluding crisps, sweets, and restaurant meals), children's clothing and footwear, books, oral medicines, and seeds.
When does the 9% VAT rate apply to food?: The 9% rate applies to food sold in hotels, restaurants, and similar establishments. Grocery food (unprocessed) is generally zero-rated.