Skip to content

ERP ReferenceEU VAT rates

Country · IE

Ireland VAT rates

The standard VAT rate in Ireland is 23%. Reduced rates: 13.5% and 9%. Super-reduced rate: 4.8%.

Rates in force on (page built 2026-10-18), last checked against the official source on . Official source: europa.eu.

Current rates

TypeRateApplies to (source wording)Since
Standard23%Not listed in the source2021-03-01
Reduced13.5%Not listed in the sourcenot stated
Reduced9%Not listed in the sourcenot stated
Super-reduced4.8%livestocknot stated

Categories are shown only where the source names them, in the source's wording. The full scope of each rate is set in national law.

Calculate VAT with Ireland's rates

History since 2020

20%24%202020212022202320242025202623% from 2020-01-0121% from 2020-09-0123% from 2021-03-01
Standard VAT rate in Ireland since 2020. Only sourced periods are drawn; see the table for exact dates.
TypeRateFromToSource
Standard21%2020-09-012021-02-28source
Standard23%not stated2020-08-31source

2 recorded changes in the change log

VAT number format

IE followed by either 8 characters (a digit; a letter, a digit, + or *; 5 digits; a letter) or, in Revenue's newer 9-character format, 7 digits and 2 letters.

Example: IE9S99999L

Structure confirmed in the official source, checked .

Check Ireland VAT number format Validity: official VIES checker

E-invoicing in Ireland

See e-invoicing obligations, formats and deadlines on E-invoicing mandates: Ireland.

Notes

Rates and dates from Revenue's table of historical VAT rates (most recent row: 1 January 2025), cross-checked against the European Commission's Your Europe table (last checked by the Commission on 13 July 2026), which does not list the 4.8% livestock rate. Zero-rated supplies exist in Ireland but are not listed in either table.

Sources

Last verified:

Information only, not tax advice. Rates and their scope change; always confirm with the official source (europa.eu) before you invoice.