Ireland has one of the more structured VAT systems in the EU, with five active rates that apply across different categories of goods and services. This calculator handles all of them. Whether you need to work out the VAT on a standard-rated invoice at 23%, calculate what a builder should charge under the 13.5% construction rate, figure out the restaurant bill component at 9%, or determine the VAT element in a livestock purchase at 4.8% — this tool gives you a clear, instant breakdown of net amount, VAT amount and gross total.
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How the calculator works
The two modes are mathematically opposite operations:
Add VAT (net to gross): You know the price before tax and want the customer-facing total.
Gross = Net x (1 + rate)
For the standard 23% rate that is Net x 1.23. For the 13.5% rate it is Net x 1.135.
Remove VAT (gross to net): You have a VAT-inclusive price and need to find the underlying net or the exact VAT component. This is called “backing out” the VAT and is needed when a receipt shows only the total paid.
Net = Gross / (1 + rate)
A common mistake is to take 23% of the gross — that always overstates the VAT because the gross already contains the tax. The correct approach is to divide by 1.23, not to subtract a percentage of the gross.
Worked example — service invoice at 23%
A Dublin accountancy firm charges a client €2,000 net for annual bookkeeping. The work is a standard-rated service, so the 23% rate applies.
- Net amount: €2,000.00
- VAT at 23%: €460.00 (= 2,000 x 0.23)
- Gross (VAT-inclusive): €2,460.00
The client pays €2,460. The firm remits €460 to Revenue on the next bi-monthly VAT return and retains €2,000 as revenue.
Worked example — restaurant bill at 9%
A family spends €138 gross at a Dublin restaurant (food and soft drinks). The hospitality rate of 9% applies. How much VAT is included?
- Gross: €138.00
- Net = 138 / 1.09 = €126.61
- VAT at 9% = 138 − 126.61 = €11.39
Ireland VAT rates at a glance
| Rate | Category | Common supplies |
|---|---|---|
| 23% | Standard | Electronics, adult clothing, alcohol, tobacco, professional fees, new motor vehicles |
| 13.5% | Reduced | Gas and electricity, building and construction, short-term car hire, hairdressing, cinema |
| 9% | Second reduced | Hotels, restaurants, catering, newspapers, e-books, museum entry (from Nov 2020) |
| 4.8% | Livestock | Cattle, pigs, sheep, horses, greyhounds |
| 0% | Zero-rated | Unprocessed food, children’s clothing and footwear, oral medicines, printed books, exports |
| — | Exempt | Medical and dental, financial services, insurance, education, childcare, passenger transport |
Zero-rated supplies differ from exempt supplies: a zero-rated business can reclaim input VAT on its costs; an exempt business cannot.
VAT registration thresholds in Ireland (2024)
Irish businesses must register for VAT with Revenue once taxable turnover in any continuous 12-month period exceeds €80,000 for goods or €40,000 for services. Voluntary registration is available below these thresholds, which can be advantageous if you have significant input VAT to reclaim. VAT returns are typically filed bi-monthly through Revenue Online Service (ROS), with an option for annual accounting for smaller businesses.
This calculator is for guidance only and does not constitute tax advice. For specific VAT questions consult a qualified tax adviser or Revenue.ie.