# Ireland VAT Guide for 2026: Rates, Registration & Compliance

Canonical: https://trykintsugi.com/sales-tax-guides/europe/ireland
Published: June 17, 2026

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.

- **SaaS:** Taxable
- **Digital Goods:** Taxable
- **Clothing:** Zero-rated (children's)

## 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

## 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.

#### 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)](https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx)

- [2] [Irish Revenue — VAT thresholds (EUR 42,500 services / EUR 85,000 goods; non-established nil)](https://www.revenue.ie/en/vat/vat-registration/who-should-register-for-vat/vat-thresholds.aspx)

- [3] [European Commission — One Stop Shop (EU-wide EUR 10,000 threshold)](https://vat-one-stop-shop.ec.europa.eu/one-stop-shop_en)

- [4] [Irish Revenue — How to register for VAT (ROS, TR1/TR2)](https://www.revenue.ie/en/vat/vat-registration/how-do-you-register-for-vat/index.aspx)

- [5] [Irish Revenue — When VAT becomes payable (bi-monthly VAT3)](https://www.revenue.ie/en/vat/accounting-for-vat/how-to-account-for-value-added-tax/when-vat-becomes-payable.aspx)

- [6] [Irish Revenue — Zero rate of VAT (food, children's clothing, e-books)](https://www.revenue.ie/en/vat/vat-rates/what-are-vat-rates/zero-rate-vat.aspx)

- [7] [Irish Revenue — VAT appeals (Tax Appeals Commission)](https://www.revenue.ie/en/vat/vat-appeals-estimates-and-assessments/what-can-you-appeal-in-vat/index.aspx)

Verified July 2026 against Irish Revenue and European Commission guidance.

#### Frequently asked questions

### What is the Ireland VAT rate in 2026?

Ireland's standard VAT rate is 23%, with reduced rates of 13.5% and 9%, a super-reduced 4.8%, and 0% on many essentials.

### What is the Irish VAT registration threshold?

€85,000 for goods and €42,500 for services (resident); non-residents from the first supply; EU B2C at the €10,000 pan-EU threshold via OSS.

### Is SaaS taxable in Ireland?

Yes. SaaS and digital products are taxable at 23%; non-resident B2C sellers usually account via OSS.

### Are groceries taxed in Ireland?

No. Most food, children's clothing and footwear, and oral medicines are zero-rated.

### When are Irish VAT returns due?

Most businesses file bi-monthly via ROS, due the 19th (23rd for ROS) of the month after the period.

### What is the penalty for late Irish VAT?

Up to €4,000 for late filing, 5%–100% for incorrect returns, plus daily interest on late payment.