Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
VAT is a general consumption tax that is charged directly on the sale of goods and services in Ireland.
The different VAT rates in Ireland are:
| Rate | Type | Goods and services |
|---|---|---|
| 23% | Standard | All other taxable goods and services |
| 13,5% | Reduced | Some foods, pharmaceutical products, children’s car seats, energy products and supplies, supply and development of immovable goods, hotels & accomodation… |
| 9% | Reduced | Some foods, newspapers, admission to cultural events, admission to sports facilities, hairdressing, food and catering provided by hotels,… |
| 4,8% | Reduced | Livestock and agricultural supplies |
| 0% | Zero | Some foods, animal feed, medical equipment, children’s products,… |
The supply of some services, such as financial, medical and educational services, are exempt from VAT.
During the covid-19 pandemic (starting November 2020), the VAT rate applying to certain goods and services — mainly in the tourism and hospitality sector — decreased to 9%. This included supplies of food and beverages in restaurants, take-aways and other catering establishments, admissions to certain attractions, hotel and guesthouse accommodation, and hairdressing services. Since 1 September 2023, the rate for hotel and guesthouse accommodation increased back to 13.5% and has remained there.
However, effective 1 July 2026, the 9% rate was permanently reintroduced for food and catering services and for hairdressing. Unlike the earlier pandemic-era reduction, this measure has no sunset clause. Hotel accommodation itself is not covered by this reduction and remains at 13.5%, though food and catering services provided by hotels are included.
Last changed 2026-07-30