data tool
VAT calculator for Ireland
Irish VAT has a standard rate of 23%, reduced rates of 13.5% and 9%, a 4.8% livestock rate and a zero rate. To add VAT multiply by 1 plus the rate; to take it out of a VAT inclusive price multiply by the rate over 100 plus the rate, so 23/123 at the standard rate. This calculator does it line by line for a whole invoice.
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- Runs on your device, nothing is uploaded
- Free, no sign in
- No watermark, no file limit
How it works
- 1
Pick the direction
Choose whether the amounts you type exclude VAT, so it is added, or include it, so it is taken out.
- 2
Enter each line at its rate
Type the amount and choose 23%, 13.5%, 9%, 4.8% or 0% for that line. Add lines up to 20.
- 3
Read the totals
The panel shows the total excluding VAT, the VAT and the total including VAT, with each rate rounded once.
- 4
Copy the split
Copy the totals into a quote, an invoice or a price list, or try the example to see three rates on one invoice.
The reverse formula at each rate
VAT is a percentage of the price before tax. Once it is in the price, the share it takes is the rate over 100 plus the rate. At 23% that is 23/123, so a €123 price holds €23 of VAT. At 13.5% it is 13.5/113.5, at 9% it is 9/109 and at 4.8% it is 4.8/104.8. Taking 23% of a VAT inclusive price overstates the VAT, because the price already contains the tax. Dividing the inclusive price by 1.23, 1.135, 1.09 or 1.048 gives the price before VAT directly.
Which rate common goods and services take
The standard 23% covers most goods and services: adult clothing, electronics, professional services such as legal and accountancy fees, alcohol and soft drinks. The 13.5% rate applies to fuel for power and heating, building services and many repairs. The 9% rate covers newspapers and periodicals and some sporting facilities, and from time to time Ireland moves hospitality and other sectors between rates in a Budget. The 4.8% rate applies to livestock and a few related supplies. Zero rated items include most food for human consumption, children's clothing and footwear, and oral medicine. Because these lists change, look up each item in Revenue's VAT rates database before setting the line.
Several rates on one invoice
A builder's invoice can carry building services at 13.5% and fitted goods at 23%; a café's bill can mix zero rated groceries with 23% drinks. Each line needs its own rate, and the invoice shows the VAT at each rate. The calculator groups the lines by rate, works out the VAT on each group and rounds each group once, which is how a VAT invoice totals by rate. The line figures are shown only as a guide, and a small difference from software that rounds per line is normal.
Rate changes and the date that decides
Irish rates move with Budgets more often than many countries' rates, which is why Revenue keeps a dated table of past rates. The rate that applies is the one in force when the supply takes place, so an invoice for work done before a change can carry the old rate even if it is issued after. The calculator uses the rates Revenue lists as current on the date checked, and the date sits under the calculator so it is clear which table was used.
Putting VAT on a quote
A quote to a business usually shows prices excluding VAT, the VAT at each rate and the total; a quote to a consumer should make the VAT inclusive price plain. The proposals module labels the tax line VAT when a quote or invoice is in euro and sets a tax rate per line in its pricing table, so a mixed rate job keeps each line at its own rate and the split shown here matches the document the client accepts.
Limits
- Rates checked on 21 October 2026 against the Revenue Commissioners' current rates table. This is arithmetic, not tax advice.
- Lines at the same rate are added first and the VAT rounded once per rate, to the cent, half a cent up.
- No margin scheme, no two thirds rule for mixed supplies of goods and services, and no intra EU supplies or reverse charge.
- Which rate a good or service takes is your decision; look it up in the Revenue VAT rates database.
What it does not do
- It does not prepare a VAT3 return or a RTD.
- It does not decide whether you must register for VAT.
- It does not store the amounts.
Questions people ask
How do I work out VAT from a gross price in Ireland?
Multiply the gross price by the rate and divide by 100 plus the rate. At 23%, €246 holds €46 of VAT and €200 before VAT. At 13.5%, €227 holds €27 of VAT and €200 before VAT. Dividing the gross price by 1.23 or 1.135 gives the net price in one step.
Which items are taxed at 13.5 per cent?
Mainly energy for heating and power, building services, repair and maintenance of movable goods, and some other services Revenue lists. The exact scope is set out in the Value Added Tax Consolidation Act 2010 schedules and Revenue's VAT rates database, which gives the rate for each good or service by name.
Is VAT on children's clothes zero in Ireland?
Yes, children's clothing and footwear within the size limits Revenue sets are zero rated, as are most foods and oral medicines. Zero rated means VAT at 0%, so the seller charges nothing but can still reclaim the VAT on its own costs, unlike an exempt supply.
Can one invoice have more than one VAT rate?
Yes. Each line carries its own rate, and the invoice should show the VAT charged at each rate separately along with the totals. The calculator shows this by rounding the VAT once for each rate group and then adding the groups to give the invoice total.
Do I charge VAT if I am not registered?
No. Only an accountable person registered for VAT charges it and issues VAT invoices. Registration is required once turnover passes the thresholds for goods or for services that Revenue publishes, and a business can register voluntarily below them. Until registered, prices carry no VAT.
Why might my figure differ from my accounts software by a cent?
Rounding order. Software that rounds VAT on every line and then adds the lines can land a cent away from a calculation that adds lines at each rate first and rounds once. Both methods are common; what matters is applying one consistently across your invoices.
Put the VAT split on a quote
Take what you made here into proposals.
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Background reading: the question page on this.
Written and checked by the OneCraft team. Last checked .