Ireland VAT Rates 2026
Ireland (Éire / Ireland) levies Value Added Tax under the name VAT registration number. The standard rate is 23%, applied to most goods and services. Reduced rates of 13.5% and 9% and 4.8% apply to essential categories including food, medicines, and cultural services.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 23% | Most goods and services |
| Reduced | 13.5% | Building and construction, fuel (solid, oil, gas), electricity, hotel accommodation, catering |
| Reduced | 9% | Newspapers and books, cultural events, hairdressing services |
| Super-reduced | 4.8% | Livestock and horses (supply for agricultural production) |
| Parking | 13.5% | Transitional rate for specific goods (fuel, agricultural equipment) |
Access rates via API
The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/IE endpoint to get Ireland rates programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/IE
# No authentication required for rate lookups
# Response:
# { "country_code": "IE", "standard_rate": 23,
# "reduced_rates": [13.5, 9, 4.8], "currency": "EUR" }Applying the correct rate in code
For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Ireland standard rate.
// 1. Validate the customer's Ireland VAT number
const vatCheck = await fetch(
'http://localhost:3000/api/v1/validate/IE/CUSTOMER_VAT',
{ headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());
// 2. Fetch current Ireland VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/IE').then(r => r.json());
// → { standard_rate: 23, reduced_rates: [13.5, 9, 4.8] }
// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
// B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
applyRate(0, 'reverse_charge');
} else {
// B2C: charge the Ireland standard rate
applyRate(rates.standard_rate, 'standard');
}About Ireland VAT
Irish VAT numbers have one of the most complex formats in the EU, with several valid patterns used for different entity types. Ireland is particularly important for tech companies — many major US software companies have their EU headquarters here.
The Ireland VAT registration number is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Ireland business customer, validate their VAT registration number first.