Use this Irish VAT calculator to add VAT to a net amount or remove VAT from a VAT-inclusive total. Enter your amount, choose Add VAT or Remove VAT, and select the applicable rate to see the net, VAT and gross amounts.
Rates checked 16/10/2026 against Revenue current VAT rates. Check the rate for your specific goods or services in the Revenue VAT rates database. Results are rounded to the nearest cent for display.
Irish VAT calculator: add or remove VAT
Choose the calculation mode according to the amount you already have:
- Add VAT: enter an amount excluding VAT.
- Remove VAT: enter a total that already includes VAT.
- Rate: select the rate applicable to the particular goods or services.
The calculator supports Ireland's 2026 VAT rates of 23%, 13.5%, 9%, 4.8% and 0%. Results show the net amount, VAT amount and gross amount, rounded to the nearest cent, or two decimal places, for display.
Check the rate before calculating. The calculator performs the arithmetic; it does not determine how a supply should be classified for VAT.
How to add VAT to a net amount
Net means excluding VAT. Gross means including VAT.
Use these formulas, entering the rate as a percentage number:
VAT = net × rate ÷ 100
Gross = net × (1 + rate ÷ 100)
These arithmetic formulas follow from Revenue's taxable-amount guidance.
The taxable amount generally includes commissions, costs, taxes and incidental charges passed to the customer, but excludes VAT itself. Check the full taxable amount rather than automatically calculating VAT on only the main item.
How to remove VAT from a gross amount
When the total already includes VAT, reverse the calculation:
Net = gross ÷ (1 + rate ÷ 100)
VAT = gross × rate ÷ (100 + rate)
These are the inverse arithmetic formulas for extracting VAT.
Do not subtract the selected percentage directly from the gross amount. VAT is calculated as a percentage of the net amount, not the VAT-inclusive total.
For the 2026 standard rate of 23%, divide gross by 1.23 to find net. The VAT element is the difference between gross and net, or gross × 23 ÷ 123.
Which Irish VAT rate should you select?
Rates checked: 16 October 2026
The table summarises the rates available in the calculator. These current rates should not automatically be used for historic transactions.
| Rate | Category | Selection guidance |
|---|---|---|
| 23% | Standard | Applies to most goods and services |
| 13.5% | Reduced | Applies to specified reduced-rate categories |
| 9% | Second reduced | Includes qualifying supplies affected by the July 2026 changes |
| 4.8% | Livestock | Separate livestock VAT rate |
| 0% | Zero | Applies to qualifying zero-rated supplies |
Use Revenue's goods and services lookup to check a particular supply by search term or A-to-Z category. Revenue explains that the database describes current practice rather than replacing legislation.
Standard and reduced rates: 23% and 13.5%
In 2026, the 23% standard rate applies to most goods and services. Examples include consultancy services and furniture.
As at 16 October 2026, the 13.5% reduced rate covers categories including hotel accommodation, certain building services, repairs, and cleaning and maintenance services generally.
Do not assume that every supply within a broad business sector has the same treatment. Check the actual goods or services supplied.
The 9% rate and July 2026 changes
From 1 July 2026, qualifying supplies moved from 13.5% to 9%, including:
- Restaurant and catering supplies.
- Hot takeaway food.
- Hot tea and coffee.
- Hairdressing services.
The restaurant, catering and hot takeaway reduction excludes alcoholic beverages, bottled waters, sports drinks, soft drinks and vegetable juices. A café or restaurant should therefore check individual items rather than apply 9% across every sale.
Separately, as at 16 October 2026, electricity and qualifying gas supplies attract 9% VAT until 31 December 2030. Vehicle gas and certain other gas uses are excluded.
Zero rating, exemption and agricultural rates
Revenue's 2026 zero-rated categories include certain food and drink, books, e-books, audiobooks, medicines and newspapers. Qualifying solar-panel installations and clothing and footwear appropriate to children under 11 also fall within zero-rated categories.
Zero rating is not VAT exemption. Under Revenue's exemption guidance, VAT on costs used to make exempt supplies generally cannot be reclaimed. Costs relating to taxable supplies, including zero-rated supplies, can qualify for recovery, subject to restrictions.
The 4.8% livestock rate is distinct from the 4.5% farmers' flat-rate addition effective from 1 January 2026. That addition compensates eligible unregistered farmers for input VAT. It is not an ordinary VAT-rate option in this calculator.
Avoid common VAT calculation mistakes
Three errors can produce a misleading result:
- Subtracting a percentage from gross. Use division to recover the net amount.
- Using one rate for separately rated items. Calculate each rate group separately.
- Treating VAT on one sale as the business's final liability. VAT charged on one sale is not necessarily the amount payable on a VAT return.
Also confirm whether your starting amount includes VAT. Selecting Add VAT for an already VAT-inclusive amount adds VAT again instead of extracting it.
Calculate separately rated items by rate group
As at 16 October 2026, Revenue's normal VAT invoice requirements include a breakdown by VAT rate and the total VAT payable.
For an invoice containing separately rated supplies:
- Group the items by their applicable VAT rate.
- Calculate net, VAT and gross for each group.
- Combine the group totals.
A normal VAT invoice also needs details including its issue date, unique sequential number, supplier information and VAT number, customer details, and descriptions of the supplies.
See our guide to Irish company invoice requirements for related company-document information.
The calculator's display precision is not a Revenue requirement to round every invoice line or rate subtotal in a particular way.
Does calculating VAT mean you need to register?
No. Registration depends on the applicable turnover rules and your supplies, not the calculator result.
Revenue's registration guidance, current on 16 October 2026, sets different thresholds for services, goods and certain mixed supplies, including a special rule for certain goods produced from zero-rated materials. Annual turnover is calculated excluding VAT over a calendar year, with specified inclusions and exclusions. Voluntary registration may be available below the applicable compulsory threshold.
VAT on an individual sale is also different from VAT3 liability. Under Revenue's VAT3 guidance, T1 records VAT due and T2 records deductible VAT. Their difference determines whether there is a payment or repayment.
For related context, see taxes for new Irish businesses and our VAT filing and payment guidance.
Further service information is available on our VAT registration in Ireland page.
FAQ
How do I use a VAT calculator in Ireland?
Enter your amount, choose Add VAT if it excludes VAT or Remove VAT if it includes VAT, then select the applicable rate. Read the net, VAT and gross results separately.
How do I add 23% VAT?
For the 2026 standard rate, calculate VAT = net × 23 ÷ 100. Calculate the VAT-inclusive total using gross = net × 1.23.
How do I remove 23% VAT from a total?
Divide the VAT-inclusive total by 1.23 to find net. Subtract net from gross to find VAT. Subtracting 23% directly from gross gives the wrong result.
Which rate should I choose in an Irish VAT calculator?
Use the rate applicable to the specific goods or services. Start with the table dated 16 October 2026, then check Revenue's category lookup and the relevant transaction date.
Can I use one VAT rate for a mixed invoice?
Not where the invoice contains separately rated items. Calculate each rate group separately, then combine the totals while retaining the required rate breakdown.
Is 0% VAT the same as VAT exemption?
No. Zero-rated supplies are taxable at 0%. Related input VAT may qualify for recovery, subject to restrictions. VAT on costs used to make exempt supplies generally cannot be reclaimed.
