Irish VAT rates
| Rate | What it applies to, for example |
|---|---|
| 23% standard rate | Most goods and services, including alcohol and soft drinks |
| 13.5% reduced rate | Hotel stays, cinema and theatre tickets, certain fuels, building and repair services |
| 9% second reduced rate | Restaurant and hot takeaway food, hairdressing, household electricity and gas, sports facilities |
| 4.8% livestock rate | Livestock, and horses used for food production or farming |
| 0% zero rate | Most food, clothes and shoes for children under 11, books, newspapers, oral medicines |
Restaurant and takeaway food and hairdressing moved from 13.5% to 9% on 1 July 2026. The 9% rate on household electricity and gas runs until 31 December 2030.
Working it out
- Adding VAT: price × 1.23 (at 23%)
- Removing VAT: price ÷ 1.23
- The VAT in a VAT-inclusive price: 23/123 of the price
The calculator rounds to the cent, and shows quick sums for whichever rate you choose.