Ireland VAT Guide for 2026: Rates, Registration & Compliance
Ireland's standard VAT rate is 23%, with reduced 13.5%, 9%, and 0% bands. This guide covers registration thresholds, OSS, and filing obligations with Revenue.
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Key Takeaways
Ireland's standard VAT rate is 23%, with reduced rates of 13.5%, 9%, and 4.8%, plus a 0% rate on many essentials. An Irish-established business registers once turnover exceeds EUR 42,500 for services or EUR 85,000 for goods over 12 months, while a non-established business must register with no threshold; for EU-wide B2C distance sales, VAT is due once sales exceed the EU-wide EUR 10,000 threshold. Most food, children's clothing, and oral medicines are zero-rated; SaaS and digital products are taxable at 23%.
Taxability Snapshot
SaaS
Taxable
Digital Goods
Taxable
Clothing
Zero-rated (children's)
Sales Tax Rates
Ireland's standard VAT rate is 23%, with a reduced 13.5% rate, a second reduced 9% rate, a super-reduced 4.8% rate for agriculture, and a 0% rate on many essentials. From 1 July 2026, restaurant and catering food and hairdressing moved from 13.5% to the 9% rate, while hotel and short-stay accommodation stays at 13.5%. VAT is administered by Revenue.
Rate | Applies to |
|---|---|
Standard 23% | Most goods and services |
Reduced 13.5% | Fuel, construction, some services |
Reduced 9% | Gas and electricity, newspapers, sporting facilities; restaurant and catering food and hairdressing from 1 July 2026 |
Zero 0% | Most food, children's clothing, oral medicines |
The 9% VAT rate for restaurant and catering food and hairdressing took effect 1 July 2026 (Budget 2026); the 9% rate on gas and electricity is extended to 31 December 2030.
Ireland VAT Calculator
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Ireland · VATRates as of September 2026. Source: Revenue: Current VAT rates (opens in a new tab); Revenue: Second reduced rate (opens in a new tab); Revenue: Reduced rate (opens in a new tab).
Ireland · Standard rate
23%
VAT rate
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This is an estimate. Whether a sale is taxable, and at which rate, depends on what you sell, who you sell to and where it's supplied. If you intend to rely on these rates, please use the Kintsugi platform.
Registration & nexus threshold
Ireland uses VAT registration thresholds rather than US-style economic nexus. An Irish-established business must register once turnover exceeds EUR 42,500 for services or EUR 85,000 for goods over any 12 months [2]. A non-established business must register as soon as it makes taxable supplies in Ireland, with no threshold [2]. For cross-border B2C sales within the EU, VAT is due in the customer's country once total EU distance sales exceed the EU-wide EUR 10,000 threshold, reportable through the One Stop Shop [3]. Registration steps are in the How to Register section.
Filing frequency & deadlines
Most businesses file VAT every two months (bi-monthly) through Revenue's Online Service (ROS), due the 19th (or 23rd for ROS filers) of the month after the period. Smaller businesses may file quarterly, half-yearly, or annually.
Exemptions
Most food, children's clothing and footwear, and oral medicines are zero-rated, and financial, medical, and education services are exempt. SaaS and digital products are taxable at 23%; non-resident B2C sellers usually account via OSS.
Penalties
Late filing can draw a penalty of up to €4,000, incorrect returns carry penalties from 5% to 100% of the underpaid VAT, and daily interest accrues on late payments.
Sources
[1] Irish Revenue — Current VAT rates (23% standard, 13.5% and 9% reduced, 0% zero)
[2] Irish Revenue — VAT thresholds (EUR 42,500 services / EUR 85,000 goods; non-established nil)
[3] European Commission — One Stop Shop (EU-wide EUR 10,000 threshold)
[5] Irish Revenue — When VAT becomes payable (bi-monthly VAT3)
[6] Irish Revenue — Zero rate of VAT (food, children's clothing, e-books)
Verified July 2026 against Irish Revenue and European Commission guidance.
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