Irish VAT Guide & Calculator
Easily calculate VAT in Ireland with our dedicated tool. The Irish name for VAT is Cáin Bhreisluacha (CBL). This calculator can handle all current Irish VAT rates to find gross or net values instantly.
Current VAT Rates in Ireland
Ireland has a multi-tiered VAT system with several different rates:
- Standard Rate (23%): This is the most common rate and applies to a wide range of goods and services, including alcohol, electronics, and professional services.
- Reduced Rate (13.5%): This rate applies to tourism-related services like hotels and restaurants, fuel, electricity, and building services.
- Second Reduced Rate (9%): Applied to newspapers, sporting facilities, and e-books.
- Livestock Rate (4.8%): A special flat-rate scheme for agriculture, specifically for livestock.
- Zero Rate (0%): Applies to most food and drink, children's clothing and shoes, and oral medicines.
History of VAT in Ireland
Ireland introduced Value Added Tax in November 1972 as part of its accession to the European Economic Community (EEC). The initial standard rate was 16.37%. The rate has fluctuated significantly over the decades, reaching a high of 25% in the 1980s. The current standard rate of 23% was established in 2012.
| Period | Standard Rate | Reduced Rate |
|---|---|---|
| From 01/01/2012 | 23% | 13.5% |
| From 01/01/2010 | 21.5% | 13.5% |
| From 01/12/2008 | 21% | 13.5% |
| From 01/03/1991 | 21% | 12.5% |
| From 01/03/1985 | 23% | 10% |
| From 01/03/1979 | 25% | 10% |
| From 03/11/1972 | 16.37% | 5.26% |