Free tool
VAT calculator Ireland, every Revenue rate covered
Add VAT to a net amount or back it out of a gross figure using the Irish rates: 23 percent standard, 13.5 and 9 percent reduced, 4.8 percent livestock and zero rate. Results in euro.
| Rate | Applies to |
|---|---|
| 23 % — Standard rate | Most goods and services |
| 13.5 % — Reduced rate | Construction, repairs, fuel, hairdressing, short term accommodation |
| 9 % — Second reduced rate | Newspapers, e-books, sporting facilities |
| 4.8 % — Livestock rate | Livestock, greyhounds, horse hire |
| 0 % — Zero rate | Most food, oral medicines, children's clothing and footwear, books |
- Adding VAT: gross = net x (1 + rate / 100). At 23 percent, 100 euro net becomes 123 euro gross.
- Removing VAT: net = gross / (1 + rate / 100). At 23 percent, divide the gross by 1.23 to find the net and the VAT element.
How do I remove 23 percent VAT in Ireland?
Divide the gross amount by 1.23. A 246 euro gross invoice is 200 euro net plus 46 euro VAT.
What are the Irish VAT registration thresholds?
85,000 euro for the supply of goods and 42,500 euro for services in any 12 month period. Distance sellers into Ireland and certain intra EU acquisitions have their own rules.
When does the 13.5 percent rate apply?
Mainly to construction and building services, repairs and maintenance, fuel for heating, hairdressing and short term guest accommodation.
What is reverse charge on Irish construction work?
Under Relevant Contracts Tax the principal contractor accounts for the VAT. The subcontractor's invoice shows no VAT and states that VAT is payable by the principal contractor.
Do I need a VAT number on the invoice?
Yes, once registered. Show your Irish VAT number and, for intra EU supplies, the customer's VAT number along with the zero rating wording.