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How this calculator works — formulas & sources
Source: Revenue.ie · Deterministic calculation — no AI, no arbitrary estimate.
| Rate | Value | Typical use |
|---|---|---|
| Standard rate | 23% | Most goods and services, electronics, alcohol, motor vehicles |
| Reduced rate | 13.5% | Fuel (coal, home heating oil), construction, repair & maintenance services |
| Second reduced rate | 9% | Restaurant/catering food, hairdressing (both moved from 13.5% on 1 Jul 2026) |
| Livestock/flat-rate | 4.8% | Livestock and certain agricultural supplies |
| Zero rate | 0% | Most staple grocery food, children's clothes/footwear, oral medicine, books |
— Add VAT (net → gross) —
gross = net × (1 + rate)
— Remove VAT (gross → net) —
net = gross ÷ (1 + rate)
vat_amount = gross − net
gross = net × (1 + rate)
— Remove VAT (gross → net) —
net = gross ÷ (1 + rate)
vat_amount = gross − net
Known limitations: this calculator does not determine which rate applies to a specific product or service — use Revenue's VAT rates search tool for that. Cross-border (export, EU, Northern Ireland) VAT treatment is not modelled. The 4.8% livestock rate is not in the calculator's rate selector (reference table only) since it is a farmer flat-rate addition, not a standard retail/service rate.
Frequently asked questions
23%, applying to most goods and services including electronics, alcohol, motor vehicles and most professional services. Reduced rates of 13.5% and 9% also apply, along with a 4.8% livestock/agricultural rate and a 0% zero rate for certain goods.
To add VAT to a net price: net × (1 + rate) — e.g. net × 1.23 at the standard rate. To remove VAT from a gross price: gross ÷ (1 + rate) — e.g. gross ÷ 1.23. This calculator does both instantly.
Most professional/consulting services are charged at 23%. Restaurant/catering food and hairdressing moved to 9% from 1 July 2026. Always check the specific activity against Revenue's VAT rates search tool.
Goods exported from Ireland to Great Britain are generally zero-rated for Irish VAT (treated as exports), with UK import VAT applying on entry. Northern Ireland stays inside the EU VAT area for goods under the Windsor Framework. Rules for services differ by transaction — not modelled by this calculator, consult Revenue.ie or a tax advisor.
Most staple grocery food is zero-rated. Hot takeaway/restaurant/catering food is 9% (reduced from 13.5% on 1 July 2026). Alcohol, soft drinks, confectionery and crisps remain at 23%. Rate depends on the exact product.
Certain fuels (coal, home heating oil), building/construction services, repair services, cleaning/maintenance services, and some agricultural supplies. Distinct from the 9% second reduced rate.