EU member state
Ireland VAT
Ireland’s standard rate is 23%. The Commission table lists reduced rates of 13.5% and 9%. The 13.5% rate is the workhorse for restaurants, hotels, and many labour-intensive services. The 9% rate covers a shorter list. A 4.8% agricultural rate has a long history but is not in the Commission’s main columns, so it is not pre-filled; confirm livestock supplies with Revenue.
Reduced
9%
Newspapers, sporting facilities, and other listed supplies. Listed rate from the European Commission VAT table, reviewed October 2026. Typical supplies are examples, not a legal list.
Reduced
13.5%
Restaurants, hotels, building services, and many labour-intensive supplies.
Standard
23%
Most goods and services.
Net to gross
Ireland pageNet
€100.00
VAT
€23.00
Gross
€123.00
Most goods and services. Rounded to cents. Not tax advice.
When the rate changed
- 1 Sept 2023 – now9% Reduced. Newspapers, sporting facilities, and other listed supplies. Listed rate from the European Commission VAT table, reviewed October 2026. Typical supplies are examples, not a legal list.
- 1 Jan 2016 – now13.5% Reduced. Restaurants, hotels, building services, and many labour-intensive supplies.
- 1 Jan 2012 – now23% Standard. Most goods and services.
Freelance VAT notes
Ireland is 23% standard. English-language invoices are normal. OSS covers EU consumer digital services once you cross the EU €10,000 threshold or opt in earlier.