Ireland VAT calculator

Reference examples at 23% · add VAT

Arithmetic only. The final standard-rate row matches Revenue's consultancy example; no product eligibility is determined.

Reference percentages are not a product classification

Choose the rate only after confirming the category, place of supply and tax point. Revenue lists standard, reduced and second-reduced percentages; its zero-rate guidance covers qualifying supplies. Zero-rating is not exemption. This tool does not establish VAT registration or entitlement to reclaim VAT. Exempt, outside-scope and unsupported scheme selections return no numeric result.

Scope: one ordinary EUR amount for Irish VAT, not UK or Northern Ireland VAT, mixed baskets, multiple invoice lines, reverse-charge liability, imports, margin schemes, property/construction rules, refunds, returns or livestock/farmer schemes. Manual mode is percentage arithmetic, not a way to determine those treatments.

Dates and category changes

The referenced Revenue rate-table row is dated 1 January 2026. That row is not the original introduction date of each percentage, nor the effective start for every category. Revenue's reduced and second-reduced pages identify changes for certain catering and hairdressing supplies from 1 July 2026, with conditions and exclusions. No category or historical/future date selector is implemented.

Calculation and independent example

Add VAT: exclusive amount × percentage ÷ 100. Extract included VAT: inclusive amount × percentage ÷ (100 + percentage). Do not subtract the percentage directly from the inclusive total. The display policy rounds VAT first to cents, exact half-cents up, then derives the other amount so exclusive + VAT = inclusive.

Revenue's consultancy example has an already-established taxable amount of EUR 6,850, VAT of EUR 1,575.50 and a total of EUR 8,425.50 at the standard reference. It is an independent addition fixture; extracting from that total is a derived reverse check, not a separate official reverse example. This calculator does not determine which charges belong in your taxable amount.

Display rounding is not cash rounding

Synthetic boundary: EUR 0.50 excluding VAT at 23% gives exact VAT of EUR 0.115, displayed as EUR 0.12 and a total of EUR 0.62. This tests the stated display policy, not a statutory Irish half-cent rule. Invoice aggregation, permitted accounting methods and legal rounding suitability require human review. The generic formula generator and other countries may use different policies.

The Central Bank distinguishes cash-payment rounding from the VAT calculation. This preview does not round the bill to cash-coin increments. Do not use its cent-display policy as proof of a mandatory Irish invoice or return rule.

Internal technical assessment

This assessment describes our software checks, not a customer review or independent tax certification. The engine is tested against Revenue's consultancy example and separate rounding-boundary tests. The equation, examples and chart use the same engine. Product eligibility and mandatory invoice rounding are not determined.

Official sources

Latest source check: 17 October 2026. All eight guidance pages matched the previously retained text. Check the conditions and dates relevant to your transaction.

• Revenue: Current VAT rates
• Revenue: Standard rate of VAT
• Revenue: Reduced rate of VAT and past category rates
• Revenue: Second reduced rate, conditions and dates
• Revenue: Zero rate of VAT
• Revenue: Exemption from VAT
• Revenue: Taxable amount and independent consultancy example
• Central Bank of Ireland: Cash rounding and VAT distinction