Ireland VAT Calculator 2026
Calculate Irish VAT 2026: 23% standard, 13.5% reduced (construction/fuel), 9% hospitality (restaurants/hotels/newspapers), 0% food/books/pharmacies.
Value Added Tax Calculation
VAT Result
Irish Value-Added Tax (VAT) Rate 2026
Come utilizzare Calcolatore VAT Irlanda 2026
Insert amount
Insert the gross amount (with VAT included) or net amount (without VAT), and select the calculation direction.
Select your VAT rate
Ireland 2026: 23% standard, 13.5% (housing, fuel, car services), 9% (restaurants, accommodations, newspapers), 0% (food, books, pharmacy).
Suggerimenti
- Two-Thirds Rule applies if materials in a service exceed two-thirds of the total value, subject to material VAT rate (often 13.5% for construction).
- Tax on Second-Hand Goods: Sellers of used goods (cars, furniture, art) pay VAT only on the margin of profit, not the total price.
- VAT refund for non-UE residents: via the 13th Directive procedure within 30 September of the following year after purchase.
Domande frequenti
What is the VAT registration threshold in Ireland?
VAT registration threshold is mandatory at €80,000/year for goods and €40,000/year for services (2026). Voluntary registration also possible below threshold. VAT number format IE XXXXXXXX A/B.
What goods are at the 9% rate?
Tax rate of 9% applies to: restaurants and catering, hotels and hospitality services, newspapers and magazines (including digital ones), barbershops, sports services, aesthetic treatments. From 2024 extended to some repair services.
What is exempt from VAT?
Exemption from VAT (non-zero rated) for: medical and dental services, education, social assistance, insurance and financial services. Exempt operators do not charge VAT but cannot even recover VAT on purchases.
How does the VAT One Stop Shop (VAT OSS) work?
Irish businesses selling digital services/goods to EU consumers can register for the OSS in Ireland and pay VAT for the various EU countries through a single Revenue portal, without registering in each country.