Ireland
Irish VAT rates in 2026: 23%, 13.5%, 9% and 0%
Ireland’s VAT rates in 2026 and what each covers, including the move of restaurant food, catering and hairdressing to 9% on 1 July 2026.
Last updated · Invoice Native team
Quick answer
Ireland’s VAT rates are 23% (standard), 13.5% (construction, repairs, cleaning, fuel), 9% (restaurant and catering food and hairdressing from 1 July 2026, gas and electricity, periodicals, sports facilities) and 0% (most food, children’s clothes, newspapers, exports). Some supplies are exempt.
- 23%: most goods and professional services.
- 13.5%: building and construction services, repairs, cleaning, car hire and fuel.
- 9%: restaurant and catering food and hairdressing since 1 July 2026; gas and electricity; periodicals. Newspapers are 0%.
- A credit note keeps the rate of the invoice it corrects.
Ireland has four main VAT rates. The free Irish invoice generator offers each one on every line and groups them on the invoice. Which one applies depends on what you sell, and one rate changed in 2026.
The rates
| Rate | Covers, for example |
|---|---|
| 23% | Most goods; professional, consulting, IT and creative services |
| 13.5% | Building and construction services, repairs and maintenance, cleaning, short-term car hire, fuel |
| 9% | Restaurant and catering food, hairdressing (both since 1 July 2026); gas and electricity; periodicals; sports |
| 0% | Most food and drink, children's clothes and shoes, oral medicine, newspapers (since 2023), exports and intra-EU supplies of goods |
| Exempt | Financial, medical, educational and insurance services; some live performances |
Revenue's VAT rates database lists goods and services one by one; check it when you're unsure.
Create an Irish VAT invoice free
No sign-up. Your invoice stays in your browser until you download the PDF.
What changed on 1 July 2026
Food and catering services — restaurants, cafés, takeaways, catering, food served in hotels — and hairdressing moved from 13.5% to 9% on 1 July 2026. Accommodation didn't: a hotel room stays at 13.5%, so a bed-and-breakfast price is split between the room and the food.
Credit notes keep the old rate
A credit note credits VAT at the rate on the original invoice. If you invoiced catering in June 2026 at 13.5% and agree a reduction in August, the credit note is at 13.5%, not 9%. Invoice Native's credit notes copy the lines of the invoice they correct, with their rates.
Mixed invoices
When one invoice has items at different rates — web design at 23% and repairs at 13.5%, say — show the net and the VAT at each rate, and the VAT total. On €3,800 at 23% and €800 at 13.5%, that's €874 + €108 = €982 of VAT. The VAT calculator works out one rate at a time.
Rates by trade
Some common small businesses, and the rate their main work usually takes:
- Web designers, developers, consultants, photographers, writers: 23%.
- Builders, plasterers, painters, electricians and plumbers doing construction work: 13.5% — and usually the reverse charge when working for a principal contractor (see RCT and the reverse charge).
- Cleaners and window cleaners: 13.5%.
- Restaurants, cafés, caterers and food trucks: 9% on food, tea and coffee since 1 July 2026; alcohol, soft drinks and bottled water are 23%.
- Hairdressers and barbers: 9% since 1 July 2026.
- Guesthouses and B&Bs: 13.5% on the room, 9% on the food.
- Childminders, doctors, dentists and tutors: usually exempt.
These are starting points, not rulings: the same business can make supplies at different rates, and Revenue's rates database is the reference.
Expiring and changing rates
Rates change in the Budget each October and occasionally in between. When a rate changes, the one that applies is the rate when the supply is made (the date of supply), not when you invoice or are paid. Invoice Native lets you enter a date of supply on each invoice for exactly this reason, and checks it against the 15-day deadline for issuing the invoice.
Prices that include VAT
When you sell to the public, prices usually include VAT. To find the VAT in a VAT-inclusive price, divide by 1 plus the rate: €109 at 9% is €100 plus €9 of VAT; €123 at 23% is €100 plus €23. On a VAT invoice to a business, show the net, the VAT and the total for each rate.
Zero-rated sales to customers abroad
Two kinds of sale are zero-rated because the goods leave Ireland: exports outside the EU, and intra-Community supplies of goods to VAT-registered customers in other EU countries. The 0% rate only applies when you keep proof that the goods left — transport documents, the customer's EU VAT number and, for intra-EU sales, a check of that number on VIES. Services to business customers abroad aren't zero-rated: they're usually outside the scope of Irish VAT, and the invoice says "Reverse charge applies" for EU customers.
Not charging VAT at all
If you're not registered for VAT, none of these rates apply to you: your invoices show no VAT. See the registration thresholds.
Create this invoice free
No sign-up. Your invoice stays in your browser until you download the PDF.
Frequently asked questions
When did restaurant VAT go to 9%?
On 1 July 2026, for food and catering services and for hairdressing. Before that they were taxed at 13.5%. Hotel and holiday accommodation stays at 13.5%.
What rate is a builder's invoice?
Construction services are usually 13.5%. When a subcontractor supplies a principal contractor under RCT, the principal accounts for the VAT under the reverse charge.
What's the difference between zero-rated and exempt?
Zero-rated sales are taxable at 0%, so you can still reclaim VAT on the costs of making them. Exempt sales are outside VAT altogether, and the VAT on related costs usually can't be reclaimed.
Can one invoice have several rates?
Yes. Show the net amount and VAT for each rate, and the total VAT. Invoice Native groups the lines by rate for you.
Sources
This guide is general information, not tax or legal advice. Revenue rules change and depend on your situation, so check revenue.ie or ask a chartered accountant or tax adviser.