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Ireland VAT Rates 2026

Ireland (Éire / Ireland) levies Value Added Tax as VAT (Value-Added Tax). The standard rate is 23%, applied to most goods and services. Reduced rates of 13.5% and 9% apply to building and construction, fuel (solid, oil, gas), electricity, hotel accommodation, catering.

Registration and filing

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/IE endpoint to get Ireland data programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/IE
# No authentication required for rate lookups

# Response:
# { "country_code": "IE", "tax_type": "vat",
#   "standard_rate": 23, "reduced_rates": [13.5, 9],
#   "currency": "EUR", "last_updated": "2026-01-01" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Ireland standard rate.

// 1. Validate the customer's Ireland VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/IE/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Ireland VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/IE').then(r => r.json());
// → { standard_rate: 23, reduced_rates: [13.5, 9] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Ireland standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Ireland VAT

Ireland retains one of the EU's broadest zero-rate baskets — most food, children's clothing, books and oral medicines are 0% under grandfathered pre-1991 rules that newer member states cannot replicate. The unusual 4.8% super-reduced rate applies solely to livestock. As the European base for many US tech firms, Ireland is disproportionately important in VIES B2B validation traffic, and its bi-monthly filing cycle is unique in the EU.

VAT in Ireland is administered by the Office of the Revenue Commissioners. Ireland VAT registrations are validated through the EU VIES system — validate a customer's VAT number before applying any zero-rate or reverse-charge treatment.

Sources: European Commission — Taxes in Europe Database (TEDB) · Revenue — VAT rates (accessed Jun 2026)

Rate history

• 2012Standard rate raised from 21% to 23%
• 2020Temporary cut to 21% (September 2020 – February 2021)

Frequently asked questions

VAT & GST rates in other EU countries