VAT rates in Ireland
Ireland applies a standard VAT rate of 23 %, reduced rates of 9 % and 13.5 %, a super-reduced rate of 4.8 % and a parking rate of 13.5 %. Verified 2026-10-28 from the Commission’s publication and the national administration’s page; the rate for seven usual categories is below.
· Reviewed monthly: last read 2026-10-28, next review 2026-11-24
The rates Ireland applies
Standard 23 %; reduced 9 % and 13.5 %; super-reduced 4.8 %; parking 13.5 %. Currency EUR. Finance Act 2025: 9 % for food services and hairdressing from 2026-07-01 (s. 71); gas and electricity stay at 9 % until 2030-12-31 (s. 69); 9 % on certain apartment construction until 2030-12-31 (s. 70).
| Rate | Value | Applies since |
|---|---|---|
| Standard | 23 % | — |
| Reduced | 9 %, 13.5 % | — |
| Super-reduced | 4.8 % | — |
| Parking | 13.5 % | — |
Rate by category, usual case
The rate the administration applies to the usual case of each category; the legal classification of a given supply is the seller’s. A note says where a category splits.
| Category | Rate | Kind | Note |
|---|---|---|---|
| Electronically supplied services (SaaS, downloads, streaming, hosting) | 23 % | standard | — |
| E-books and electronic publications | 9 % | reduced | — |
| Printed books | 0 % | zero | — |
| Foodstuffs (usual case; some items differ) | 0 % | zero | Most food zero-rated; confectionery, soft drinks and some snacks 23 %. |
| Hotel and holiday accommodation | 13.5 % | reduced | Not covered by the 2026 food-services cut; room hire for other uses 23 % (Finance Act 2025, s. 72). |
| Restaurant and catering services (food; drinks often differ) | 9 % | reduced | since 2026-07-01. Finance Act 2025, s. 71: food and drink supplied as part of a restaurant, catering or hot takeaway service, incl. hot teas, coffees and fruit juices; alcoholic drinks, bottled water, sports and soft drinks, vegetable juices 23 %. |
| Newspapers and periodicals | 0 % | zero | Printed and electronic newspapers zero-rated since 2023-01-01. |
The same row by API
GET https://veriport.io/api/v1/vat/rates/IE returns this row as JSON with verifiedOn and its sources; no key for the first calls of the day.
curl "https://veriport.io/api/v1/vat/rates/IE"How this row was verified
Read on 2026-10-28 from the sources listed at the bottom of this page: the Commission’s publication and the national administration’s page. The table is reviewed monthly; a change is announced in the changelog with the row it moved.
Questions
- What is the VAT rate in Ireland?
- The standard rate is 23 %; the reduced rates are 9 % and 13.5 %; a super-reduced rate of 4.8 % exists for a few supplies. Verified 2026-10-28.
- Which VAT rate applies to digital services sold to consumers in Ireland?
- 23 % (standard rate). Under the OSS rule the rate of the consumer’s member state applies once your EU-wide B2C sales pass €10,000 a year.
- Which VAT rate applies to e-books in Ireland?
- 9 % (reduced).
- Is this page official?
- No: it is a dated transcription of the official sources cited below, published by Janolab Studio LLC. For a filing, read the national page on the day.
All 27 rows as JSON, each with verifiedOn and sources; free tier without a card.
Get the rates by APISources
- VAT rates applied in the Member States of the European Union (situation at 1 January 2025) and the Taxes in Europe Database (TEDB) — European Commission, DG TAXUD, consulted 2026-10-24. Rates changed after the January 2025 edition (EE July 2025, RO August 2025) are taken from the national pages cited on the row and must be re-read monthly.
- Ireland — Revenue, current VAT rates (23 / 13.5 / 9 / 4.8 from 1 January 2026) — Revenue, consulted 2026-10-28
- Ireland — Revenue, VAT notes for guidance, Finance Act 2025: s. 71 applies the 9 % second reduced rate from 1 July 2026 to hairdressing and to food and drink supplied as part of a restaurant, catering or hot takeaway service (alcohol, bottled water, sports and soft drinks excluded); s. 69 keeps gas and electricity at 9 % until 31 December 2030 — Revenue, consulted 2026-10-28