Ireland Sales Tax VAT

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In Ireland, the Standard rate of VAT is 23% and there are three further VAT bands at reduced rates of 13.5%, 9% and 4.8%.

VAT in Ireland is a tax on consumer spending so everyone who pays for good and services pays VAT. It is built into the cost of many commonly consumed items such as clothing and petrol, so you don’t see what percentage of VAT you are paying. However, when you are buying items such as computers, electricity and professional services, you will see the amount of VAT and the rate at which you are being charged on your bill.

Value Added Tax (VAT) is a tax charged on the sale of most goods and  services in Ireland

VAT is charged at different rates for various goods and services. These are the current VAT rates in Ireland for 2018 .

23% is the standard rate of VAT and all goods and services that do not fall into the reduced rate categories are charged at this rate. See below for reduced VAT rates.

13.5%  :  This lower rate of VAT is charged on for items including fuel (coal, heating oil, gas), electricity, vet fees, building and building services, agricultural contracting services, short-term car hire, cleaning and maintenance services.

9% is a special reduced rate of VAT for tourism-related activities including restaurants, hotels, cinemas, hairdressing and newspapers.

4.8% is a rate of VAT specifically for agriculture. It applies to livestock (excluding chickens), greyhounds and the hire of horses.

0% (Zero) VAT  on all exports, tea, coffee, milk, bread, books, children’s clothes and children’s shoes, oral medicine for humans and animals, vegetable seeds and fruit trees, fertilisers, large animal feed, disability aids such as wheelchairs, crutches and hearing aids.

Exempt : There is no  VAT on financial, medical or educational services. You should also not pay VAT for live theatrical and musical performances (except those where food or drink is served during all or part of the performance)

If you wish to apply for Sales Tax in Hungary, please register in the form below the reasons for needing sales tax VAT in Hungary or send us an email.