Ireland VAT rates
| Rate | Applies to |
|---|---|
| 23% | Standard rate: most goods and services |
| 13.5% | Energy, building services |
| 9% | Food, catering, hairdressing (from 1 July 2026) |
| 4.8% | Livestock |
Adding Ireland VAT
€100.00 before VAT is €123.00 including 23% VAT. To take 23% VAT out of a price, divide it by 1.23. The VAT fraction is 23/123.
That is 3 percentage points higher than the UK standard rate of 20%.
Selling to Ireland from the UK
Goods you export from Great Britain to a business in Ireland are zero rated for UK VAT. Your customer pays 23% import VAT when the goods arrive, unless you agree to sell delivered duty paid. For goods sent to consumers in parcels worth up to €150, you can collect Ireland VAT at the checkout through the EU's Import One Stop Shop (IOSS), and since 1 July 2026 a flat €3 customs duty applies per item.
Services you sell to Ireland businesses are usually outside the scope of UK VAT, and your customer accounts for 23% VAT under the reverse charge. Digital services sold to consumers in Ireland carry Ireland VAT from the first euro, normally declared through the non-Union OSS. The EU VAT guide for UK businesses covers each case.
Reduced rate categories are a summary. Confirm the rate for a specific product in the European Commission's Taxes in Europe Database.