VAT in Ireland

The VAT in Ireland is known as Value Added Tax in the local language.

What are VAT rates in Ireland?

The Irish VAT rates are the following:

• Standard rate: 23%
• Reduced rates: 9% and 13.5%

Ireland has opted for the reduced VAT rates on a number of items allowed by the VAT Directive.

Irish VAT Rates by goods and services

The standard VAT rate is 23%. The standard VAT rate generally applies for all goods and services for which no exemption, 0% or one of the reduced VAT rates is foreseen.

The first reduced VAT rate is 13.5%. This reduced rate applies to electricity, restaurants and catering, repair, cleaning and maintenance services, construction, among others.

In addition, there is a reduced VAT rate of 9%. This reduced rate applies, in general, to magazines and newspapers - both paper and electronic versions, entry to sporting events, hairdressing and tourism, among others.

Supplies and services at 0% are the standard supplies, such as exports or intra-Community supplies, as well as books, most foodstuff, oral medicines, children's clothing and footwear, among others.

Finally, some supplies are VAT exempt, such as postal services, financial and insurance transactions and immovable property rental.

For a precise confirmation of the VAT rate applicable to your product or service in Ireland, we recommend that you contact us. Also, check here our VAT news article about the VAT rate changes in Ireland.

• Foodstuff
  0%.
• When supplied through catering services or vending machine: 9%.
• Water supplies
  23%
• Pharmaceutical products
  0% and 13.5%
• Medical equipment for disabled persons
  0%
• Children´s car seats
   23%
• Passenger transport
   23%
• Books
  0% applies for printed books, atlases, annuals, and children's colouring, picture and music books. From January 2024, 0% rate also applies to audiobooks and e-books.
• Books on other physical means of support
  0%
• Newspapers
  0%
• Periodicals
  9% applies to periodicals in printed form or electronically supplied.
• Admission to cultural services (theatre, etc)
  13.5%
• Admission to amusement parks
  13.5%
• Pay TV / cable
  23%
• TV licenses
  23%
• Writers / composers
  23%
• Hotel Accommodation
  13.5% (check if the temporary VAT rate reduction applies) 
• Restaurant and catering services
  13.5% (check if the temporary VAT rate reduction applies) 
• Restaurants
  13.5%  
• Medical and dental care
  0% and 13.5% 
• Repair of shoes and leather goods
  13.5%
• Repair of clothing and household linen
  13.5%
• Hairdressing
  13.5% (check if the temporary VAT rate reduction applies)