VAT Calculator Ireland
This VAT calculator for Ireland adds VAT to a net price or takes it out of a gross one, at any of the current Irish rates: 23%, 13.5%, 9%, 4.8% and 0%.
Last verified · Methodology
Amount and rate
VAT rateStandard rate: Most goods and services, such as furniture, cars, tyres, batteries, solicitor and consultancy fees.
Result
- Price before VAT
- €100.00
- VAT at 23%
- €23.00
- Price including VAT
- €123.00
| Rate | Name | Examples |
|---|---|---|
| 23% | Standard rate | Most goods and services, such as furniture, cars, tyres, batteries, solicitor and consultancy fees |
| 13.5% | Reduced rate | New houses, certain fuels, building, repair, cleaning and maintenance services, hotel lettings, cinema and theatre admission |
| 9% | Second reduced rate | Periodicals, gas and electricity, sports facilities, qualifying new apartments, and from 1 July 2026 restaurant meals, hot takeaway food and hairdressing |
| 4.8% | Livestock rate | Livestock, and horses normally used for food production or farming |
| 0% | Zero rate | Exports, certain food and drink, certain oral medicines, books and newspapers, clothing and footwear for children under 11, solar panels on homes |
Adding and removing VAT
To add VAT, multiply the net price by 1 plus the rate. To remove it, divide the gross price by the same figure. The common mistake is to take 23% off a VAT-inclusive price. On €1,000 that gives €770, but the real net figure is €813.01 and the VAT is €186.99.
The table below shows both directions on €1,000 at each rate. Use the multiplier in the last column on any amount.
| Rate | VAT added to €1,000 | Gross | Net inside €1,000 | VAT inside €1,000 | Multiplier |
|---|---|---|---|---|---|
| 23% | €230.00 | €1,230.00 | €813.01 | €186.99 | 1.23 |
| 13.5% | €135.00 | €1,135.00 | €881.06 | €118.94 | 1.135 |
| 9% | €90.00 | €1,090.00 | €917.43 | €82.57 | 1.09 |
| 4.8% | €48.00 | €1,048.00 | €954.20 | €45.80 | 1.048 |
What changed in 2026
Budget 2026 brought restaurant and catering food, hot takeaway food, hot tea and coffee, and hairdressing back to the 9% rate from 1 July 2026. They had been at 13.5% since September 2023. Alcohol, soft drinks and bottled water stay at 23%. On a €60 restaurant bill for food, the VAT inside the price is now €4.95, compared with €7.14 at 13.5%.
The 9% rate on gas and electricity was extended to 31 December 2030, and a 9% rate now applies to qualifying new apartments until the same date. New houses remain at 13.5%. If you are buying one, the stamp duty calculator strips the VAT out of the price for you.
The standard rate is still 23%, and the 4.8% livestock rate applies to livestock and to horses normally used in food production or farming. Exports, certain food and drink, certain oral medicines and books, and clothing and footwear for children under 11 are zero-rated.
For pay rather than prices, see the take home pay calculator.
Quotes, receipts and invoices
Shop prices in Ireland always include VAT, so the figure on the shelf is what you pay. Trade quotes are a different story. Builders, electricians and other contractors often quote before VAT, and on a €10,000 job at 13.5% the bill comes to €11,350, with €1,350of VAT on top. Ask whether a quote is "plus VAT" before you compare two of them.
Going the other way, a €1,230 laptop at the standard rate contains €230 of VAT and costs €1,000 before tax. A business registered for VAT can usually reclaim that €230; a household cannot.
Rounding matters on invoices with many lines. Work out VAT on each line to the cent, then add the lines up, so the total matches what your accounting software or ROS return shows.
The standard rate is 23%. There is also a 13.5% reduced rate, a 9% second reduced rate, a 4.8% livestock rate and a zero rate. Most goods and services, from furniture to solicitor fees, are at 23%.
Multiply the net price by 1.23. €100 plus 23% VAT is €123, of which €23 is VAT.
Divide the VAT-inclusive price by 1 plus the rate: 1.23 for 23%, 1.135 for 13.5%, 1.09 for 9%. €123 including 23% VAT is €100 before VAT. Do not take 23% off the gross price; on €1,000 that gives €770 instead of the correct €813.01.
Yes, from 1 July 2026. Restaurant and catering food, hot takeaway food, hot tea and coffee, and hairdressing moved from 13.5% to 9%. Alcohol, soft drinks and bottled water are not included and stay at 23%.
13.5% on a new house, with 9% on qualifying new apartments until the end of 2030. Stamp duty is then charged on the price excluding that VAT.