Ireland VAT 2026 — 23% Standard, 13.5%/9% Reduced

Ireland applies a 23% standard VAT rate with reduced rates of 13.5% and 9% in 2026. Here is every rate, threshold and filing deadline — including the 1 July 2026 change that moved food, catering and hairdressing to 9%, with worked examples and links to free tools.

2026 VAT Rates at a Glance

Last verified: 27 October 2026. Sources: EU Commission VAT rates, ECB euro reference rates and national tax authorities. Confirm with your local authority before filing.

Ireland applies two distinct reduced rates. Use the VAT calculator in Custom-rate mode to compute any amount, or check an Irish VAT number with the VAT validator.

What Each Reduced Rate Covers

13.5% Reduced Rate

• Accommodation — hotels, B&Bs, guest houses, caravan parks and campsites
• Construction and building services — building work, renovation, maintenance and repair, plumbing, heating and electrical installation (subject to the two-thirds rule)
• Solid fuels and heating oil — coal, peat, briquettes and heating oil (electricity and gas are 9%)
• Repairs, cleaning and maintenance services — general labour-intensive services
• Admissions and tourism — cinemas, theatres, certain musical performances, museums, art galleries, exhibitions, amusement parks and open farms (since 1 September 2023), plus tour-guide services
• Printed matter — brochures, leaflets, catalogues, maps and printed music (books are 0%)
• Other — short-term car hire, vet fees, children's car seats, food supplements, photographic supplies, and imports of works of art and antiques

9% Reduced Rate

• Food, drink and catering — food and non-alcoholic drinks for human consumption, restaurant and catering services, hot takeaway food, hot tea and coffee, and hairdressing (all moved from 13.5% on 1 July 2026); alcohol, soft drinks and bottled water stay at 23%
• Electricity and gas — 9% until 31 December 2030 (heat-pump installation joined on 1 January 2025)
• Periodicals — magazines, journals, newsletters and certain electronic publications
• Passenger transport — bus, rail and domestic flights
• Housing — supply and construction of qualifying new apartments and apartment blocks, 26 November 2025 to 31 December 2030
• Other — facilities for taking part in sporting activities

If your invoice mixes rates, split the taxable amount per rate. The invoice generator handles split-rate VAT automatically.

Zero rate: exports, bread, milk, tea and coffee, oral medicines, children's clothing and footwear, seeds, fertiliser and animal feed — plus newspapers (printed and digital) since 1 January 2023 and e-books and audiobooks since 1 January 2024.

What Changed on 1 July 2026

Finance Act 2025 moved restaurant and catering services, hot takeaway food, hot tea and coffee, and hairdressing from 13.5% to the 9% rate with effect from 1 July 2026. Unlike earlier temporary cuts, the measure carries no sunset clause. Alcohol, soft drinks and bottled water remain at 23% even when served with a meal, and hotel and guesthouse accommodation stays at 13.5%.

Where a single price covers a package — a bed-and-breakfast, for example — the charge must be apportioned on a fair and reasonable basis: the accommodation element at 13.5% and the meal element at 9%. Cold takeaway food and chilled or frozen ready meals are zero-rated. Always apply the rate in force on the date the VAT liability arises, not the order or payment date. The invoice generator applies rates line by line, so mixed invoices stay clean.

Small Business Exemption

• Thresholds: no obligation to register below €85,000 (goods) or €42,500 (services); turnover is measured over a calendar year, excluding VAT
• Effect: you charge no VAT, file no returns and cannot reclaim input VAT — or you may elect to register voluntarily from the start of any VAT period
• On the invoice: issue a normal invoice without VAT and without an IE VAT number; unregistered businesses may not show a VAT number
• On crossing a threshold: you must register, and VAT applies from the point turnover passes the threshold

EU-wide option: since 1 January 2025 the EU VAT SME scheme lets a business established only in Ireland apply another Member State's small-business exemption — provided EU-wide turnover stays under €100,000 and that State's own threshold is respected. Notify Revenue before you rely on it, and see the reverse charge and OSS guide.

VAT Registration

1. Who must register: businesses exceeding thresholds, non-Irish businesses making taxable supplies
2. Where: Revenue Commissioners via ROS
3. What you receive: tax reference number, VAT number (IE + 8/9 characters)
4. Timeline: register before making taxable supplies

Invoice Requirements

Under Irish VAT law and EU Directive, every invoice must contain: supplier details, customer details, unique invoice number, date, description, unit price, applicable VAT rate, VAT amount, total including VAT, and reverse charge references where applicable.

Reverse Charge

• Services received from outside Ireland: self-account the Irish VAT — invoice shows no VAT and a reverse-charge statement; account by the earliest of invoice date, payment date or the 15th of the month after the service
• Goods acquired from other EU Member States: self-account (account by the 15th of the month after the goods arrive) and declare them on your VAT3
• Construction services: subcontractor → principal contractor where RCT applies, and supplies between connected persons — the invoice must state "VAT on this supply to be accounted for by the principal contractor"
• Imports: postponed accounting lets you declare import VAT on the VAT3 instead of paying at the border

Housing, Property and Construction VAT

• New houses: 13.5% when supplied by a builder or developer (a long-standing derogation)
• Qualifying new apartments and apartment blocks: 9% from 26 November 2025 to 31 December 2030, including qualifying sites
• Existing (second-hand) homes: no VAT on resale; stamp duty applies to the base price instead
• Residential rent: exempt — a landlord cannot charge VAT on residential letting
• Construction services: generally 13.5% subject to the two-thirds rule; building materials are standard-rated, as are the supply and erection of scaffolding
• Solar panels: supply and installation on private dwellings and recognised schools is zero-rated, subject to conditions

Work from a subcontractor to a principal contractor operating RCT — and supplies between connected persons — fall under the reverse charge: the invoice carries no VAT rate or amount and must state "VAT on this supply to be accounted for by the principal contractor". The principal books the VAT in box T1 of the VAT3 and claims it back in T2 in the same return.

OSS — Ireland and One Stop Shop

Ireland participates in EU OSS since July 2021. Register via Revenue for B2C cross-border distance sales above the €10,000 annual EU-wide threshold. File one quarterly OSS return covering all EU destinations.

Worked Examples

Worked Example — 9% Reduced Rate

A Dublin café sells takeaway food worth €300 net at 9%.

Gross = €300 × 1.09 = €327 · VAT = €27

VAT3 Filing: Periods and Deadlines in 2026

Irish VAT periods are two months, starting 1 January, March, May, July, September and November. You file and pay by the 19th of the following month — extended to the 23rd when you file through Revenue Online Service (ROS), which is mandatory unless Revenue has granted an exemption.

• 2026 ROS deadlines: Jan–Feb by 23 March · Mar–Apr by 23 May · May–Jun by 23 July · Jul–Aug by 23 September · Sep–Oct by 23 November · Nov–Dec by 23 January 2027
• Shorter periods on request: four-monthly if annual VAT is €3,001–€14,400; six-monthly if €1–€3,000; monthly where Revenue authorises it (common for repayment cases)
• What goes on the form: T1 VAT on sales and self-accounted VAT · T2 deductible purchases · T3 net payable · T4 net repayable, plus EU sales and acquisitions panels and your VIES (EC Sales List) figures — file a return even when nothing is due
• Annual RTD: every VAT-registered person files a Return of Trading Details with the final VAT3, due the 23rd of the month after the accounting year ends (23 September for an August year-end); refunds are held up while an RTD is outstanding
• Input VAT you cannot reclaim: food and drink, entertainment, accommodation, petrol and most motor cars — apportion shared costs and keep valid invoices
• Optional cash basis: with Revenue approval you account for VAT on money received rather than invoices issued

Check any customer's number in VIES instantly with the VAT validator, and the late-payment calculator applies the statutory H2 2026 Irish rate of 10.40% plus fixed compensation of €40, €200 or €500 by invoice size.

How to Use the VAT Calculator

1. Select Ireland — 23% auto-fills
2. Choose mode: Add, Remove, or Custom (9%/13.5%)
3. Enter amount, click Calculate
4. Copy or download result

🔒 100% Client-Side Privacy: All calculations run in your browser.

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Frequently Asked Questions

Informational purposes only — not tax advice. Rates sourced from Revenue Commissioners and EUR-Lex. Always confirm with your tax advisor.