Ireland VAT rate

What this value means

Standard rate 23%. EFFECTIVE_FROM IS DELIBERATELY 2021-03-01, NOT 2012-01-01. The 23% rate was introduced on 1 January 2012 by Finance Act 2012 s. 87, but it was INTERRUPTED: the Financial Provisions (Covid-19) (No. 2) Act 2020 (No. 8 of 2020), s. 12(a) temporarily cut the standard rate to 21% for supplies from 1 September 2020 to 28 February 2021, and 23% resumed on 1 March 2021. A file showing an unbroken 23% since January 2012 is wrong for that six-month window. THE HISTORY ARRAY BELOW CONTAINS STANDARD-RATE ENTRIES ONLY. The other Irish rates are described here and deliberately not injected into that series. As confirmed on the Revenue current-rates table on 2026-07-22, the full 2026 schedule is: standard 23%, reduced 13.5%, second reduced 9%, livestock rate 4.8%, farmers' flat-rate addition 4.5%, plus a zero rate (Schedule 2 VATCA 2010: most food and drink, oral medicines, children's clothing and footwear, books, exports and intra-Community supplies) and exemptions (Schedule 1: financial services, insurance, education, medical services — exempt, not zero-rated; the distinction matters for input-VAT recovery). TWO 2026 CHANGES, BOTH VERIFIED IN THE STATUTE AND BOTH ALREADY IN FORCE ON THE CONFIRMATION DATE, NEITHER TOUCHING THE 23% STANDARD RATE: (1) Finance Act 2025 (No. 18 of 2025), s. 71 substitutes VATCA 2010 s. 46(1)(cb) WITH EFFECT FROM 1 JULY 2026, moving food and drink supplied as part of a restaurant, catering or hot takeaway service, and hairdressing services (Schedule 3 paras 3(1), 3(3) and 13(3)) from 13.5% to 9%. Alcohol, bottled waters, soft drinks, sports drinks and vegetable juices are EXCLUDED and remain at 23%. HOTEL AND GUEST ACCOMMODATION IS NOT PART OF THIS CUT — Finance Act 2025 s. 72 rewrote Schedule 3 para 11 with effect from 1 January 2026 and accommodation stays at 13.5%; food served by a hotel does get 9%. Press coverage that describes '9% VAT for hospitality' without that carve-out is misleading. (2) Finance Act 2025 s. 73 cut the farmers' flat-rate addition from 5.1% to 4.5% with effect from 1 January 2026. Also relevant: FA 2025 s. 69 extended the 9% rate for gas and electricity supplies (s. 46(1)(caa)) to 31 December 2030, and s. 70 introduced a 9% rate for the supply of certain apartments as part of a social policy from 8 October 2025 to 31 December 2030. LICENCE/ACCESS NOTES: irishstatutebook.ie serves clean HTML at /eli/<year>/act|si/<no>/made|enacted/en/print but returns HTTP 403 to some automated fetchers — a browser User-Agent header is required; the same 403 affects gov.ie. Revenue's own VAT-rates URLs have moved at least once (the older /vat/vat-rates/vat-rates-database/current-vat-rates.aspx path now 404s; the live path is under /search-vat-rates/). Revenue Tax and Duty Manual PDFs 301-redirect from /tdm/ to /tdm-wm/.

Earlier values

Get it programmatically

curl https://euroref.dev/v1/ie/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://euroref.dev/v1/ie/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/ie/vat

Other Ireland series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates · ECB main refinancing rate · late-payment interest rate