VATMeter

Questions people actually ask

Short answers to the questions that bring people here, each linking to the page that explains it properly. Where the answer depends on something this site cannot state, it says so rather than guessing.

What is the VAT rate in Ireland?
Ireland has five: a standard rate of 23%, a reduced rate of 13.5%, a second reduced rate of 9%, a livestock rate of 4.8%, and a zero rate. The standard rate applies unless the legislation puts a supply somewhere else. Irish VAT rates.
How do I take VAT out of a price that already includes it?
Not by subtracting the rate — that gives a smaller, wrong answer. At 23% the VAT inside a gross price is 23/123 of it, which is the same as dividing the gross by 1.23 to get the price before VAT. Reverse VAT calculator.
Why is VAT on my restaurant bill different from last year?
Catering and restaurant supplies moved from 13.5% to 9% with effect from 1 July 2026, by section 71 of the Finance Act 2025. Alcohol, soft drinks and bottled water did not move and are still at the standard rate, so a bill with drinks on it carries two rates. VAT on food, takeaway and haircuts.
Is there VAT on food in Ireland?
Most food and drink for human consumption is zero-rated, so there is no VAT on it. Confectionery, soft drinks, ice cream and many snack products are standard-rated, and hot takeaway food is at the second reduced rate — which is why a single supermarket or deli receipt can carry three different treatments. The 0% VAT rate.
When do I have to register for VAT in Ireland?
When your annual turnover exceeds the threshold that applies to you: €42,500 for a person supplying services only, €85,000 for a person supplying goods. There are two further thresholds for cross-border trade, and a person not established in the State may have to register regardless of turnover. Irish VAT registration thresholds.
What is the difference between zero-rated and exempt?
For the customer, nothing — no VAT either way. For the seller they are opposites: a zero-rated supply is taxable at 0%, so the seller can reclaim the VAT on their own costs; an exempt supply is outside the charge and the seller reclaims nothing. Exempt or zero-rated?.
How many bank holidays are there in Ireland?
Ten. Nine are set out in the Second Schedule to the Organisation of Working Time Act 1997 and the tenth, in February, was created by S.I. No. 50 of 2022 and first fell in 2023. Bank holidays in Ireland 2026.
What happens if a bank holiday falls on a weekend in Ireland?
Nothing moves — Irish law provides no substitute day. Your entitlement is one of four things your employer chooses between under section 21(1): a paid day off on the day, a paid day off within a month, an extra day of annual leave, or an additional day’s pay. Public holiday entitlement.
Is Good Friday a public holiday in Ireland?
No. Good Friday is not in the Second Schedule and has not been prescribed under it. Many businesses close, which is custom rather than entitlement. Easter Monday is the public holiday. Bank holidays in Ireland 2026.
How is motor tax worked out in Ireland?
It is looked up rather than calculated. A private car falls into a band with a fixed annual figure in the Schedule to the Finance (Excise Duties) (Vehicles) Act 1952. Which of the three band tables applies depends on when the car was first registered. Irish motor tax rates.
Why does my older car cost more to tax than a newer one with the same emissions?
Because CO₂ is measured differently before and after 2021 and the bands were re-cut when the measurement changed. A car registered between July 2008 and December 2020 is priced against one table on the NEDC figure; a car registered from January 2021 against another on the WLTP figure. Motor tax for 2008–2020 cars.
Is this site run by Revenue?
No. VATMeter is an independent reference site. It is not the Revenue Commissioners, not the Department of Transport, and not a government service. Nothing on it is tax advice. About this site.

A question this page does not answer

“What rate applies to my product?” — because that is a question about a specific supply, and getting it wrong costs money in a way a general answer cannot fix. What this site can do is show you every rate, what the legislation puts at each, and the provision that puts it there, so that you can take the question to Revenue or to an accountant already knowing which two rates you are choosing between.

The methodology page sets out the rest of what this site deliberately does not answer, and why.