# VAT rates in Ireland

Source: https://veriport.io/vat-rates/ie (published 2026-10-28; reviewed monthly: last read 2026-10-28, next review 2026-11-24)

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.

## 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.

```bash
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.

## Read next

- [VAT rates of every member state](https://veriport.io/vat-rates)
- [Free rates lookup](https://veriport.io/tools/vat-rates)
- [Ireland VAT number format](https://veriport.io/vat-number-format/ie)
- [Ireland IBAN format](https://veriport.io/iban-format/ie)
- [How we verify VAT rates](https://veriport.io/methodology/vat-rates)
- [Reference: EU VAT rates API](https://veriport.io/docs/vat-rates)

## Sources

- VAT rates applied in the Member States of the European Union (situation at 1 January 2025) and the Taxes in Europe Database (TEDB) — https://taxation-customs.ec.europa.eu/taxation/vat/vat-rates_en (2026-10-24)
- Ireland — Revenue, current VAT rates (23 / 13.5 / 9 / 4.8 from 1 January 2026) — https://www.revenue.ie/en/vat/vat-rates/search-vat-rates/current-vat-rates.aspx (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 — https://www.revenue.ie/en/tax-professionals/documents/notes-for-guidance/vat/vat-guidance-notes-fa2025.pdf (2026-10-28)