VAT Rates in Ireland
Ireland has five VAT rates: 23% (standard), 13.5% (reduced), 9% (second reduced), 4.8% (super-reduced, livestock only), and 0% (zero-rated). Most goods and services default to the 23% standard rate unless a reduced or zero rate specifically applies to what you're selling.
The Irish VAT rates at a glance
| Rate | Type | Applies to |
|---|---|---|
| 23% | Standard | Most goods and services (electronics, adult clothing, alcohol, tobacco, professional services) |
| 13.5% | Reduced | Construction, vet fees, heating fuel, short-term car hire, cleaning services, hotel accommodation |
| 9% | Second reduced | Restaurant/catering/hot takeaway, hairdressing, gas and electricity (temporary), heat pumps, new apartments, sports facilities |
| 4.8% | Super-reduced | Livestock (excluding chickens), greyhounds, horse hire |
| 0% | Zero-rated | Most staple food, children's clothing/footwear, oral medicines, books, newspapers, exports |
The standard rate: 23%
23% is the default. If a good or service isn't specifically listed under a reduced or zero rate, it's taxed at the standard rate. This covers most retail goods (electronics, adult clothing, alcohol, tobacco, petrol), most professional services, and telecommunications.
The 13.5% reduced rate
The broadest of the reduced rates. Applies to:
- Construction and building services, including private home construction
- General repair and maintenance services
- Veterinary fees
- Heating fuel: heating oil, solid fuel (gas and electricity are temporarily 9%, see below)
- Short-term car hire
- Cleaning and maintenance services
- Food supplements
- Hotel, guesthouse, and holiday accommodation (including caravan parks and campsites)
- Cinemas, theatres, museums, and art gallery admission
The 9% second reduced rate
The rate that's changed most recently. As of 1 July 2026, restaurant, catering, and hot takeaway services (excluding alcohol and soft drinks) and hairdressing services moved here from 13.5%. It also covers:
- Gas and electricity (temporarily reduced from 13.5%, extended to 31 October 2030)
- Heat pump supply and installation
- Sale of new apartments (since 8 October 2025, temporary until end of 2030)
- Sporting facilities, including golf green fees and non-member-club subscriptions
Note this is specifically for catering and takeaway services, not general food (most food is separately zero-rated) or hotel accommodation, which stays at 13.5%. It's a common point of confusion since both fall under "hospitality."
The 4.8% super-reduced rate
The narrowest rate, reserved for livestock (excluding chickens), greyhounds, and the hire of horses. It exists to support the agricultural sector and rarely applies outside it.
The 0% zero rate
Zero-rated goods and services are taxed at 0%, meaning no VAT is charged to the customer, but the business can still reclaim VAT on its own inputs. This covers:
- Most staple food sold in shops (tea, coffee, milk, bread, meat, vegetables) — not food from a vending machine, restaurant, or catering venue, and not food supplements
- Children's clothing and footwear
- Oral medicines for humans and animals
- Books, newspapers, and electronically supplied publications (including ebooks)
- Exports and intra-EU supplies to VAT-registered businesses
- Disability aids (wheelchairs, crutches, hearing aids) and defibrillators
- Non-oral HRT and nicotine replacement therapy
- Solar panel supply and installation for private homes
VAT-exempt (different from zero-rated)
A small set of services are VAT-exempt rather than zero-rated, meaning no VAT is charged but the business generally can't reclaim VAT on its inputs either. This includes financial services, insurance, medical and educational services, passenger transport, and postal services.
FAQ
What is the VAT rate in Ireland? The standard VAT rate in Ireland is 23%. Reduced rates of 13.5%, 9%, and 4.8% apply to specific goods and services, and a 0% zero rate applies to others.
What are the Irish VAT rates? Ireland operates five rates: 23% standard, 13.5% reduced, 9% second reduced, 4.8% super-reduced (livestock only), and 0% zero-rated.
What is the rate of VAT in Ireland for services? Most professional and business services are charged at the standard 23% rate unless a specific reduced rate applies, such as 13.5% for construction services or 9% for restaurant and catering services.
What is the VAT rate on food in Ireland? Most staple food is zero-rated (0%). Food supplements, and food sold via vending machines, restaurants, or catering, are taxed at 13.5% or 9% rather than zero-rated. Items classed as non-essential, such as confectionery, crisps, and ice cream, are charged at the standard 23% rate.
What is the VAT rate on newspapers in Ireland? Newspapers and news periodicals, including electronic versions, are zero-rated (0%).
Has the Irish VAT rate changed in 2026? Yes. From 1 July 2026, restaurant, catering, and hot takeaway services, and hairdressing, moved from 13.5% to 9%. New apartment sales moved from 13.5% to 9% in October 2025, and the temporary 9% rate on gas and electricity was extended to 31 October 2030.
Is VAT the same across all of Ireland? Yes, VAT rates are set nationally by Revenue and apply uniformly across the country; there's no regional variation.
Rates current as of July 2026, per Revenue's official rate table. Rates change with each Budget, so confirm the latest position at revenue.ie before publishing or acting on them.