VAT is a key part of doing business in Ireland (like almost everywhere else in the world), but figuring out the right Irish VAT rates to charge (or claim back) can be trickier than it seems.   

With different VAT rates for different goods and services—not to mention exemptions—it’s easy to get lost in the details. 

Let’s break down the VAT rates in Ireland for 2025/26. 

What are the Irish VAT rates? 

Here are the Irish VAT rates, effective from 1 January 2025: 

To see how the rates have changed from previous years you can visit Revenue.

Now let’s take a closer look at each Irish VAT rate.

The standard rate

The standard rate applies to most goods and services in Ireland.  

Here are some examples:  

• Electronics (e.g. smartphones, laptops, TVs) 
• Alcohol and tobacco products 
• Jewellery and watches 
• Cars and motorbikes 
• Household appliances (e.g. washing machines, fridges) 
• Cosmetics and beauty products 
• Solicitor services 

The reduced rate

The reduced rate applies to the following:

• Catering and restaurant supplies (excluding alcohol, soft drinks and bottled water) 
• Hot take-away food, and hot tea and coffee 
• Hairdressing services 
• Certain fuels 
• Repair services 
• Cleaning and maintenance services  
• Certain photographic supplies 
• The importation of certain works of art and antiques 
• Hire of horses 
• Tour guide services 

Here’s the complete list of goods and services subject to Revenue’s reduced VAT rate. 

The second reduced rate

The second reduced rate only applies to items like newspapers, digital publications, and facilities for sporting activities. 

The zero rate

Some goods and services incur no VAT.  

The zero rate applies to the following: 

• Exports 
• Certain food and drink 
• Certain oral medicine, non-oral medicine, and sanitary products 
• Certain animal feeding stuffs, certain fertilisers, seeds and plants used to produce food 
• Supply and installation of solar panels on private dwellings and recognised schools 
• Clothing and footwear appropriate to children under 11 years of age 

Here’s Revenue’s full list of goods and services that qualify for the zero VAT rate in Ireland. 

The livestock rate

The livestock VAT rate applies to animals that are usually bred for food, like cattle, sheep, and pigs. It also covers certain horses—specifically those used in farming or food production. 

Stay on top of Irish VAT rates with Capture Expense 

Our smart expense management platform automatically applies the correct VAT rate to every transaction, so you don’t have to worry about miscalculations or compliance issues. Book a personalised demo today to see Capture Expense in action.