VAT rates in Ireland (2026)
Last reviewed: 7 November 2026
In short: The standard VAT rate is 23%, with reduced rates of 13.5% and 9%. Certain food and drink is zero-rated. Revenue is the tax authority.
| Rule | What applies |
|---|---|
| Standard VAT rateValue added tax | The standard rate of VAT is 23%. It applies to most goods and services. [1] |
| Reduced VAT ratesValue added tax | The reduced rate is 13.5%. The second reduced rate is 9%. The 13.5% rate covers, for example, hotel lettings, cinema and theatre admissions, certain fuels, certain building and repair services and cleaning services. The 9% rate covers, for example, electricity, gas for heating, periodicals, sport facilities and, from 1 July 2026, catering, hot take-away food and hairdressing. [2] |
| VAT on foodValue added tax | Certain food and drink is zero-rated (0% VAT). Catering and restaurant supplies, and hot take-away food, are taxed at 9% from 1 July 2026 (13.5% before that date). [3] |
| VAT registration thresholdValue added tax | ⚠ Not yet verified |
| Tax authorityValue added tax | Revenue. [4] |
Notes
- The VAT registration thresholds were not found on the Revenue pages read.
Sources
- Revenue: Historical VAT rates (consulted 7 November 2026) · all sources
- Revenue: Second reduced rate of VAT (consulted 7 November 2026) · all sources
- Revenue: Zero rate of VAT (consulted 7 November 2026) · all sources
- Revenue: Who needs to register for VAT? (consulted 7 November 2026) · all sources
Related pages
General information, not legal advice. Rules change: check the official source before you fly or ride.