Ireland VAT / Sales Tax
Detailed vat / sales tax rates and rules for Ireland in 2026.
VAT / Sales TaxEUR
Ireland applies a standard VAT rate of 23%, with reduced rates of 13.5% and 9%, plus an extensive zero-rate category. Ireland's zero rating of basic food, children's clothing, and medicines makes essential items more affordable. The livestock rate of 4.8% applies to certain agricultural transactions.
Standard Rate
23%
Registration Threshold
€80,000 for goods; €40,000 for services
Reduced Rates
13.5% — Tourism and hospitality (accommodation, restaurants), building services, hairdressing, newspapers, cinemas9% — Newspapers and periodicals (digital), sport facilities0% — Food and drink (most unprocessed), children's clothing and footwear, oral medicines, books, exports
How Ireland VAT / Sales Tax compares
Ireland’s standard VAT / sales tax rate of 23% is the 10th highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.
Ireland
23%
Europe average
19.9%
Global average
13.7%
