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Taxes

Ireland — Tax: Vat

Ireland has a 23% standard VAT rate, a 13.5% reduced rate, a 9% second reduced rate and a 0% rate.

VerifiedGovernment / official sourceRevenue (Ireland) — Current VAT ratesLast reviewed: 2026-10-23

Key facts

  • Revenue rate table effective 1 January 2026: standard 23%, reduced 13.5%, second reduced 9%; a 4.8% livestock rate also exists.
  • The 0% rate applies to most foodstuffs, and per the Department of Finance to children clothes and shoes and oral medicines.
  • Budget 2026 made no changes to tax rates for 2026.
  • From 1 July 2026, cold food supplied with hot food for an inclusive price is taxed at the 9% rate.

Steps

  1. Registration for VAT — Businesses in Ireland with an annual turnover exceeding €75,000 must register for VAT. The registration process can take several weeks to complete.
  2. VAT Return Filing — VAT returns in Ireland are typically filed on a monthly basis. The return must be filed electronically and submitted along with payment for any VAT owed.

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