VAT · 23% standard rate

Ireland VAT Calculator

Calculate Irish Value Added Tax (VAT) in Euros (€) for business invoicing, contractor quotes, and household expense claims. Designed according to Irish Revenue Commissioners regulations, this calculator supports the standard 23% rate as well as reduced commercial rates.

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Ireland Tax Summary

Tax Name:
Value Added Tax (VAT)
Standard Rate:
23%
Currency:
EUR (€)
Privacy:
Zero server uploads
Calculation Mode

Select whether to add VAT to a net amount or extract it from a gross total

Net Amount

€ 100.00

Price excluding tax

VAT Amount (23%)

Tax
€ 23.00

Net × 23%

Gross Total

Calculated
€ 123.00

Total including VAT

Formula: €100.00 × (1 + 0.23) = €123.00
Calculated locally in browser

Statutory Tax Rates

Ireland VAT Rates & Classification

Ireland operates a standard VAT rate of 23%, applying to the majority of goods and professional services. Ireland also maintains a 13.5% reduced rate applying to electricity, heating fuel, and construction services; a 9% rate for qualifying sporting and publishing supplies; a 4.8% rate on livestock; and a 0% rating on most basic food supplies, children’s footwear and apparel, and medical equipment.

Reduced & Zero Rates in Ireland

13.5% reduced rate for electricity, gas, domestic construction, and property repair; 9% for printed and electronic periodicals; 4.8% for agricultural livestock; 0% zero-rate for essential groceries, medicines, books, and oral infant clothing.

Compliance & Registration

Who Must Register for Irish VAT?

Under Irish tax regulations enforced by Revenue, business entities and sole traders must register for Irish VAT if their turnover of taxable supplies exceeds €80,000 for the supply of goods, or €40,000 for the supply of services within any continuous 12-month period. Foreign businesses providing taxable supplies in Ireland generally must register immediately without any threshold.

Mandatory Threshold€80,000 for goods / €40,000 for services (rolling 12 months)
Voluntary RegistrationBusinesses beneath these turnover levels can elect to register for VAT voluntarily to reclaim VAT incurred on qualifying business overheads.

Practical Examples

Worked VAT Examples for Ireland (EUR)

Solved calculations with statutory rates

Forward Calculation (Net → Gross)23% VAT

Example 1: Add 23% Irish VAT to €100.00 Net Price

Calculating the total gross invoice figure for professional consultation services.

Net Price:€ 100.00
VAT Amount (23%):€ 23.00
Gross Total Payable:€ 123.00
Formula: Gross = €100.00 × (1 + 0.23) = €123.00 (VAT amount: €23.00)
Reverse Extraction (Gross → Net)23% VAT

Example 2: Remove 23% Irish VAT from €369.00 Gross Total

Extracting net expenditure and input tax from an equipment receipt.

Gross Total:€ 369.00
VAT Amount (23%):€ 69.00
Net Base Price:€ 300.00
Formula: Net = €369.00 ÷ 1.23 = €300.00 (VAT amount: €369.00 - €300.00 = €69.00)

Common Questions

Frequently Asked Questions About Ireland VAT

What is the standard VAT rate in Ireland?

The standard Irish VAT rate is 23%. It applies to most sales of commercial goods and professional services not specifically designated under reduced brackets.

How do you extract 23% Irish VAT from a gross sum?

To remove 23% VAT from a gross amount, divide the gross figure by 1.23. The result is your net price, and subtracting that net amount from the gross figure reveals the exact VAT paid.

What are the Irish VAT registration thresholds?

Irish businesses must register for VAT if their annual turnover exceeds €80,000 for the supply of goods, or €40,000 for the supply of services. Voluntary registration is permitted below these limits.

What qualifies for the 13.5% reduced rate in Ireland?

The 13.5% reduced rate applies to household energy (electricity and gas), building construction, short-term hire of road vehicles, and selected repair and maintenance services.

How often do businesses file VAT returns in Ireland?

Most VAT-registered businesses in Ireland file returns bi-monthly (every two months) using Revenue’s Online Service (ROS). Smaller traders may qualify for four-monthly or semi-annual filings.

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