VAT Rates in Ireland for 2026, and Where to Check Yours
General information, not tax advice. Rates, thresholds and dates change: check anything you act on with your accountant or Revenue.
On this page
From 1 January 2026, Revenue lists a standard VAT rate of 23%, a reduced rate of 13.5%, a second reduced rate of 9% and a livestock rate of 4.8%, with a flat-rate compensation percentage of 4.5% for farmers. Which rate applies depends on what you sell, and Revenue's VAT rates database can be searched or browsed A to Z.
Everything below follows Revenue's own pages, which are linked in each section and listed at the end. They were checked on 27 September 2026.
The rates since 2020
From Current VAT rates (Revenue, published 1 January 2026):
| From | Standard | Reduced | Second reduced | Livestock | Farmers' flat rate |
|---|---|---|---|---|---|
| 1 January 2026 | 23% | 13.5% | 9% | 4.8% | 4.5% |
| 1 January 2025 | 23% | 13.5% | 9% | 4.8% | 5.1% |
| 1 January 2024 | 23% | 13.5% | 9% | 4.8% | 4.8% |
| 1 January 2023 | 23% | 13.5% | 9% | 4.8% | 5% |
| 1 January 2022 | 23% | 13.5% | 9% | 4.8% | 5.5% |
| 1 March 2021 | 23% | 13.5% | 9% | 4.8% | 5.6% |
| 1 January 2021 | 21% | 13.5% | 9% | 4.8% | 5.6% |
| 1 September 2020 | 21% | 13.5% | 9% | 4.8% | 5.4% |
| 1 January 2020 | 23% | 13.5% | 9% | 4.8% | 5.4% |
The standard rate was 21% from 1 September 2020 until 1 March 2021, and has been 23% since.
Finding the rate for what you sell
- Search or browse Revenue's VAT rates database (A to Z) for each good or service you sell.
- Check it on the day you need it: rates change.
- If one job combines goods and services, or you are unsure, ask your accountant which rate applies.
Services you buy from abroad
Revenue's page on self-accounting for VAT on received services (published 7 July 2026) gives this example: a business (ABC Ltd in Revenue's example) charged €100,000 for consultancy by a German business accounts for Irish VAT of €23,000 (23%) in T1 of its Irish VAT return, and may also be able to reclaim it in T2 of the same return.
What to decide with your accountant
- Which rate applies to each thing you sell, especially when one job combines goods and services.
- Whether a sale is at the zero rate or exempt from VAT.
- Whether you must self-account for VAT on services you buy from abroad.
How NumWise records the rate
- Each invoice line has its own VAT rate: 23%, 13.5%, 9%, 4.8% or 0%. NumWise does not choose the rate for you.
- If your business is not VAT registered, invoice lines carry no VAT.
- The VAT report and the VAT3 draft add up the rates you chose. They are drafts for you and your accountant to check, and NumWise files nothing with Revenue.
- VAT on services bought from abroad is self-accounted in the VAT3 draft when you choose a reverse charge as the cost's VAT treatment.
Start a 7-day free trial to put the right rate on your own invoice lines. No card needed.
Related: how to complete a VAT3 return and the VAT registration threshold.
Sources
All checked on 27 September 2026.
- Revenue, Current VAT rates, published 1 January 2026.
- Revenue, VAT rates database, published 8 September 2026.
- Revenue, Self-accounting for VAT on received services, published 7 July 2026.
Read next
- VAT Guides
How to Complete a VAT3 Return in Ireland
What goes in each VAT3 box (T1 to T4, E1, E2, ES1, ES2, PA1) as Revenue defines it, when the return is due, and what the NumWise VAT3 draft prepares.
- VAT Guides
VAT Registration Threshold in Ireland: When You Must Register
Register for VAT once annual turnover passes a threshold: €42,500 for services, €85,000 for goods. Revenue's list, how turnover counts and registering early.
- How-to guides
Your first invoice in NumWise, with a discount
Add the customer, write the lines, take a discount off before VAT, check the totals and issue the invoice, with the names of the buttons you will see.
Working out your VAT? Start from your own invoices.
Each invoice line takes its Irish VAT rate, and NumWise drafts the VAT3 for you or your accountant to check. 7-day free trial, no card needed.