VAT calculator Ireland
Add VAT to a price, or find the VAT in a price that already includes it, at any Irish rate. Restaurant food and hairdressing moved to the 9% rate on 1 July 2026.
| Net (excluding VAT) | €100.00 |
| VAT at 23% | €23.00 |
| Gross (including VAT) | €123.00 |
How to add or remove VAT
- Add 23% VAT: multiply the net price by 1.23. €100 becomes €123.
- Remove 23% VAT: divide the gross price by 1.23. €123 becomes €100. Taking 23% off €123 would give €94.71, which is wrong.
- At 13.5% divide by 1.135, and at 9% divide by 1.09.
Irish VAT rates in 2026
| Rate | Applies to (examples) |
|---|---|
| 23% standard | Most goods and services: adult clothing, electronics, alcohol, professional services |
| 13.5% reduced | Building work, repairs, cleaning, fuel for home heating, some tourism |
| 9% second reduced | Newspapers, e-books, sporting facilities, gas and electricity, and from 1 July 2026 restaurant and catering food, hot takeaway food and hairdressing |
| 4.8% livestock | Live cattle, sheep, pigs and horses for food production |
| 0% zero | Most basic food, children’s clothing and shoes, oral medicines, books |
The 2026 changes
From 1 July 2026 food and non-alcoholic drink served in restaurants, cafés and hotels, hot takeaway food and hairdressing moved from 13.5% to 9%. Soft drinks, bottled water and alcohol stay at 23%. The 9% rate on gas and electricity has been extended to the end of 2030.
A €20 restaurant bill at 9% includes €1.65 of VAT, against €2.38 at the old 13.5% rate. Whether menu prices fall is up to each business.
VAT on invoices
A VAT invoice must show the net amount, the rate and the VAT for each line, and the total. Prices shown to consumers must include VAT, while trade price lists are often shown before VAT.
Common questions
How do I work out VAT backwards in Ireland?
Divide the price including VAT by 1.23 for the standard rate. The difference is the VAT: on €246 that is €46.00.
What is 23% VAT on €1,000?
€230, making €1,230 including VAT.
What VAT rate applies to restaurant food in 2026?
13.5% until 30 June 2026 and 9% from 1 July 2026. Alcohol and soft drinks stay at 23%.
What is the difference between zero-rated and exempt?
Zero-rated supplies are taxable at 0%, so the seller can reclaim VAT on its costs. Exempt supplies, such as most financial and medical services, are outside VAT and the seller cannot reclaim the VAT it pays.
Sources
Checked 28 September 2026. OneCalcs is independent and not affiliated with Revenue, the Department of Social Protection, Citizens Information or any other government body.