EU/UK VAT · IE · EU member · Euro area

Ireland VAT

Ireland VAT rates, number format and cross-border validation, from the European Commission VAT rates database and the EU VIES service.

By ·EU Commission VAT source →

Standard rate
23%
Reduced rate
13.5% / 9%
Number format
IE + 7 digits + 1-2 letters
Validation
VIES

How Ireland's 23% rate compares

Ireland's 23% standard VAT rate is solidly above the median of 21%. It also applies a reduced rate of 13.5% on restaurants, hairdressing, fuel, electricity, a second reduced rate of 9% on tourism, newspapers, e-publications, a super-reduced rate of 4.8% on livestock (excluding poultry), and a zero rate on food, books, childrens clothing, oral medicine. That is 4 non-standard tiers spanning 12 distinct goods-and-services categories in our rate table, more tier structure than most of the jurisdictions we track, which typically run one or two. The most recently revised of these non-standard tiers is the second reduced rate, in effect since 2011-07-01. The current rate has been in effect since 2012-01-01, unchanged for several years.

By standard-rate proximity, Ireland matches Poland's standard rate almost exactly. VAT numbers in this country can be validated via the VIES (VAT Information Exchange System) cross-border validation service.

Derived from PlainVAT per-country rate table sourced from the European Commission's official VAT rates database. See methodology for the EU-wide rate range, refresh cadence, and source-linking policy.

All VAT rates

Standard rate

23%

Most goods and services

In effect since 2012-01-01

Reduced rate

13.5%

Restaurants, hairdressing, fuel, electricity

In effect since 2003-01-01

Reduced rate

9%

Tourism, newspapers, e-publications

In effect since 2011-07-01

Super-reduced rate

4.8%

Livestock (excluding poultry)

In effect since 2003-01-01

Zero rate

0%

Food, books, childrens clothing, oral medicine

In effect since 1973-01-01

VAT number format

Prefix
IE
Format
IE + 7 digits + 1-2 letters
Example
IE1234567X
Validation service
VIES (European Commission)

Validate an Ireland VAT number

Tax authority

Office of the Revenue Commissioners

Official guidance: https://www.revenue.ie/

Source: European Commission Taxation and Customs Union EU VAT Rate Registry · 2026

Countries with similar standard rates

Poland 23%
Portugal 23%
Slovakia 23%
Greece 24%

Related references

Disclaimer: This information is for general reference only and should not be considered legal, tax, or financial advice. Confirm with your accountant or the relevant tax authority for your transaction.

Compiled from official public sources by the publisher.

PlainVAT renders country-rate figures from the European Commission's Taxation and Customs Union VAT-rate registry; explanatory guidance links to its relevant authority sources. Country rates are computed directly from the European Commission's VAT-rate registry, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.