Ireland VAT rate 2026: 23% standard rate

By Remco from Avatcado

Ireland's standard VAT rate is 23 percent, with reduced rates at 13.5, 9, and 4.8 percent. The rate values have not changed recently, but the categories under the 9 percent rate shifted substantially on 1 July 2026, when restaurant, catering, and hot-takeaway food service and hairdressing moved down from 13.5 percent, while hotel and guest accommodation deliberately stayed at 13.5 percent, splitting Ireland's hospitality sector across two different rates.

Ireland VAT rates

RateTypeApplies to
23%StandardDefault rate for goods and services not listed elsewhere, including alcohol, soft drinks, and bottled water even when sold as part of a restaurant service.
13.5%ReducedHotel and guest accommodation, general repair and maintenance services, and certain fuels like coal and heating oil.
9%ReducedRestaurant, catering, and hot takeaway food services and hairdressing, moved down from 13.5 percent on 1 July 2026, plus periodicals and non-profit sports facility admission.
4.8%ReducedLivestock, specifically live cattle, sheep, pigs, and horses.

Rates served live from the Avatcado API, last updated March 19, 2026.

Check a Ireland VAT number

Businesses charging Ireland VAT must hold an active Ireland VAT registration. Check any Ireland VAT number for free below.

Enter a VAT number to see its registration result, source and freshness

Get Ireland VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/IE" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "IE",
    "country_name": "Ireland",
    "currency": "EUR",
    "standard_rate": 23,
    "other_rates": [
      {
        "rate": 13.5,
        "type": "reduced"
      },
      {
        "rate": 9,
        "type": "reduced"
      },
      {
        "rate": 4.8,
        "type": "reduced"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

Are Irish restaurants and hotels taxed at the same VAT rate?

No, not since 1 July 2026. Restaurant, catering, and hot takeaway food and hairdressing moved to the 9 percent rate, while hotel and guest accommodation deliberately stayed at 13.5 percent, so the phrase hospitality rate is now ambiguous in Irish VAT terms.

What are the VAT registration thresholds in Ireland?

Since 1 January 2025 the principal thresholds are EUR 42,500 for services-only businesses and EUR 85,000 where goods make up most of turnover, tested on a rolling 12-month basis rather than calendar year.

How often do businesses file VAT returns in Ireland?

Most VAT-registered businesses in Ireland file bi-monthly returns with Revenue, covering two calendar months at a time. Regular repayment traders can apply for monthly filing instead, while some compliant, lower-liability businesses can move to four-monthly, six-monthly, or even annual filing.

How is VAT charged on digital services sold to consumers in Ireland?

Digital services like software and streaming sold to Irish consumers are taxed at Ireland's 23 percent standard rate, since the reduced rates are reserved for categories like hospitality, repairs, and livestock, and EU-based sellers can report that VAT through the One Stop Shop (OSS).

Is there a reverse charge for B2B services bought from abroad in Ireland?

An Irish business buying services from a supplier elsewhere in the EU is not charged VAT on the invoice. Under Article 196 of the EU VAT Directive it self-accounts for the VAT and reports it to Revenue directly, on the same bi-monthly cycle used for its ordinary VAT return.

VAT number formats

See how Avatcado validates Ireland numbers, including the fallback when VIES is down, on the coverage page.

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

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