{"id":13242,"date":"2026-09-11T22:23:37","date_gmt":"2026-09-11T20:23:37","guid":{"rendered":"https:\/\/consultoriaehero.com\/?p=13242"},"modified":"2026-09-11T23:13:05","modified_gmt":"2026-09-11T21:13:05","slug":"vat-in-ireland","status":"publish","type":"post","link":"https:\/\/consultoriaehero.com\/en\/vat-in-ireland\/","title":{"rendered":"VAT in Ireland in 2026"},"content":{"rendered":"

In Ireland, VAT is called Value-Added Tax<\/em> \u2014VAT\u2014 and, in Irish, C\u00e1in Bhreisluacha<\/em>. It has a standard rate of 23%<\/strong>, a reduced rate of 13.5%<\/strong>, a second reduced rate of 9%<\/strong>, a 4.8%<\/strong> reserved for the sale of live livestock, and a zero rate<\/strong> that applies to children\u2019s clothing, books, and basic food. These are set by section 46 of the Value-Added Tax Consolidation Act 2010<\/em>, and the zero-rated and reduced-rate products are listed in schedules 2 and 3.<\/p>\n

\n\n\n\n\n\n\n\n\n\n
Rate<\/th>\nPercentage<\/th>\nApplies to<\/th>\n<\/tr>\n<\/thead>\n
General (standard rate)<\/span><\/td>\n23 %<\/strong><\/td>\nBy default: adult clothing and footwear, stationery, alcohol, chocolate and sweets, and everything not included in the lists for the other rates<\/td>\n<\/tr>\n
Reduced (reduced rate)<\/span><\/td>\n13,5 %<\/strong><\/td>\nCakes, sponge cakes and biscuits without chocolate coating or decoration, food supplements, child car seats, condoms and other non-oral contraceptives, and tourist accommodation<\/td>\n<\/tr>\n
Second reduced (second reduced rate)<\/span><\/td>\n9 %<\/strong><\/td>\nPrinted or digital magazines, gas and electricity until the end of 2030 and, from 1 July 2026, restaurant services, catering, hot takeaway food and hairdressing<\/td>\n<\/tr>\n
Livestock (livestock rate)<\/span><\/td>\n4,8 %<\/strong><\/td>\nSale of live livestock: cattle, sheep, goats, pigs, deer and horses for agricultural or food use<\/td>\n<\/tr>\n
Zero (zero rate)<\/span><\/td>\n0 %<\/strong><\/td>\nChildren\u2019s clothing and footwear up to the size of a 10-year-old child, basic food, printed or digital books and newspapers, audiobooks and oral medicines for human use<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Rates verified on 11 September 2026 against Revenue\u2019s \u201cCurrent VAT rates\u201d table, the Irish tax authority (revenue.ie<\/a>).<\/em><\/p>\n

The zero rate, and the change on 1 July 2026<\/h2>\n

What sets Ireland apart is its zero rate<\/strong>, which applies to products that in Spain are taxed between 4% and 21%: children\u2019s clothing and footwear up to the size of a 10-year-old child \u2014as long as they are sold by size or age\u2014, basic food, printed and digital books, and oral medicines for human use. Once the distance-selling threshold is exceeded, those products go to Ireland at 0%.<\/p>\n

Bread that meets the legal definition is taxed at 0%, but garlic bread can be taxed at 13.5%; cakes and biscuits at 13.5%, and if the biscuit is covered or decorated with chocolate, at 23%. One rate per country is not enough: it has to be assigned product by product.<\/p>\n

The year\u2019s change came on 1 July 2026<\/strong>: restaurant services, catering, hot takeaway food and hairdressing dropped from 13.5% to 9%<\/strong>, with no end date in the law. Alcoholic drinks, soft drinks and bottled water remain at 23%. It has little effect on a goods store, but it makes previous tables obsolete.<\/p>\n

Which VAT you charge customers in Ireland if you sell from another EU country<\/h2>\n

<\/p>\n

This is the part no rate table covers, and usually the real question. The rate you charge does not depend only on the destination: it depends on how much you sell to consumers in other EU countries.<\/p>\n