# VAT Calculator Ireland 2026 — all five rates

Source page: https://valem.run/calculators/ireland/vat

Irish VAT is 23% as standard, 13.5% reduced, 9% second reduced, 4.8% on livestock and 0% on certain food, children’s clothing and medicines, and you must register once turnover passes €85,000 supplying goods or €42,500 supplying services only.

**Tax year:** 2026

## How it is calculated

Ireland has five rate bands, more than any other country in this catalog, and the one most often misunderstood is the zero rate. It is a genuine rate, not an exemption: Revenue applies it to certain food and drink, oral medicine, children’s clothing and footwear, books and newspapers, and solar panels on homes — alongside exports and intra-Community supplies. Because those sales are taxable at nil rather than exempt, they count toward your registration threshold and you keep the right to reclaim input tax.

The registration threshold is the other thing Ireland does differently from everywhere else here: it depends on *what* you supply. €85,000 if you supply goods, €42,500 if you supply services only. A business doing both is held to the lower figure, which catches people out who think of themselves as a goods business with a little consultancy on the side.

The remaining rates are 13.5% on hotel lettings, cinema and theatre admissions and building services, 9% as the second reduced rate, and 4.8% on livestock. Farmers may also be entitled to a 4.5% flat-rate addition, which is a compensation mechanism rather than a rate you charge, so it is not in the selector.

## Worked example

With Amount of 100, this model computes Vat Amount of 23.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `annualTurnover` | Turnover this year | number |
| `reverseCharge` | B2B reverse charge applies | boolean |
| `supplyType` | What do you supply | string |

## Sources

- [Revenue — Current VAT rates (effective 1 January 2026)](https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx) (checked 2026-10-05)
- [Revenue — Zero rate of VAT (a rate, applying to domestic goods as well as exports)](https://www.revenue.ie/en/vat/vat-rates/what-are-vat-rates/zero-rate-vat.aspx) (checked 2026-10-05)
- [Revenue — VAT thresholds (goods and services)](https://www.revenue.ie/en/vat/vat-registration/who-should-register-for-vat/vat-thresholds.aspx) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 8 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/ireland/vat.json
- Compute by URL: https://valem.run/calculators/ireland/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `ireland/vat`)