paycalc·euEU salary & tax calculators · 2026

Ireland VAT calculator 2026

Add VAT to a net amount or remove it from a gross amount. Ireland applies a standard rate of 23% and a reduced rate of 13.5% (with a 9% second reduced rate for gas, electricity and, from 1 July 2026, catering and hairdressing).

Net€100.00
VAT (23 %)€23.00
Gross€123.00
Dataset last reviewed 2026-07-18 · tax year 2026 · 33 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

How this is calculated

  1. Choose whether to add VAT to a net (VAT-exclusive) amount or remove it from a gross (VAT-inclusive) amount.
  2. To add VAT: multiply the net amount by the rate (e.g. ×1.23 for the standard 23% rate) to get the gross; the VAT is the difference.
  3. To remove VAT: divide the gross amount by 1 plus the rate (e.g. ÷1.23) to get the net; the VAT is the difference.
  4. Pick the correct Irish rate for the supply: 23% standard, 13.5% reduced, 9% second reduced, or 0% zero — the applicable rate depends on the goods or services.

FAQ

What are Ireland's VAT rates in 2026?

The standard rate is 23%. The reduced rate is 13.5% (hotels and accommodation, construction, general repairs, certain fuels). The second reduced rate is 9% (gas, electricity, and from 1 July 2026 catering, hot takeaway food and hairdressing). The zero rate (0%) covers most food, books, children's clothing and footwear, and oral medicines.

What changed for catering and hairdressing in July 2026?

From 1 July 2026 catering and restaurant supplies (excluding alcohol and soft drinks), hot takeaway food, and hairdressing moved to the 9% second reduced rate. Before that date they were at 13.5%, so a 2026 invoice's rate depends on the supply date.

Is food always zero-rated in Ireland?

Unprocessed food and drink sold in a shop is generally zero-rated, but food supplied in a catering or restaurant context is not — it is at the 9% catering rate from July 2026. Alcohol, soft drinks and confectionery are taxed at higher rates. The exact treatment follows the VAT Consolidation Act schedules.

When must a business register for VAT?

A business generally must register once turnover exceeds the VAT registration thresholds (broadly €85,000 for goods and €42,500 for services, as set from 2025). These figures can change — check the current thresholds on Revenue.ie before relying on them.

Sources and verification

Dataset last reviewed 2026-07-18 · tax year 2026 · 33 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

12 sources
  • Revenue Commissioners — Revenue.ie — Tax rates, bands and reliefs (2026)
  • Citizens Information — Standard rate cut-off point 2026 — single/widowed no children €44,000
  • Revenue Commissioners — USC exemption — total income ≤ €13,000 exempt
  • Citizens Information — USC 2026 — 2% band ceiling raised to €28,700 (from €27,382)
  • Revenue Commissioners — USC self-employed surcharge — 3% on non-PAYE income over €100,000
  • Department of Social Protection — PRSI 2026 Contribution Rates and User Guide (SW14), p.2: 'Class A employee PRSI is calculated at 4.2% until 30 September 2026 (4.35% from 1 October 2026) of gross weekly earnings.'
  • Derived from DSP SW14 (2026 Contribution Rates and User Guide) (derived) — Weighted average of prsi.class_a.rate_jan_sep (4.20%, 9/12 of 2026) and prsi.class_a.rate_oct_dec (4.35%, 3/12 of 2026): 0.75 x 0.042 + 0.25 x 0.0435 = 0.042375
  • Citizens Information — PRSI Class A — no employee PRSI if weekly earnings ≤ €352
  • Citizens Information — Class S minimum annual PRSI contribution €650
  • Revenue Commissioners — Ireland VAT standard rate 23%
  • Revenue Commissioners — Ireland VAT reduced rate 13.5% (hotels, construction, fuels)
  • Revenue Commissioners — Ireland VAT second reduced rate 9% (gas, electricity, catering/hairdressing from 1 Jul 2026)

⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

Ireland tax guides

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