What is the VAT registration threshold in Ireland?

Registration with Irish Revenue is required once taxable turnover exceeds €85,000 (goods) / €42,500 (services).

🇮🇪 Ireland

VAT rates in Ireland (2026)

Q: What is the current VAT rate in Ireland?

The standard VAT rate in Ireland is 23%, with reduced rates of 13.5%, 9%, 4.8% for eligible goods and services.

All current VAT rates collected in one table — use them with the VAT calculator for Ireland.

Rate	Name	Applies to
23%	Standard	Most goods and services
13.5%	Reduced	Construction services, fuel, veterinary
9%	Second reduced	Hospitality, tourism-related services
4.8%	Livestock	Livestock, greyhounds, service flats

VAT registration threshold

Businesses must register for VAT with Irish Revenue once taxable turnover exceeds €85,000 (goods) / €42,500 (services). Below the threshold, registration is usually optional but can still be beneficial if your customers are VAT-registered businesses.

Reverse charge

The reverse charge mechanism applies in Ireland: when you sell to a VAT-registered business in another EU/ covered jurisdiction, you typically invoice without VAT and the customer accounts for it.

What is the current VAT rate in Ireland?

The standard VAT rate is 23%, with reduced rates of 13.5%, 9%, 4.8%.

Do I have to register for VAT in Ireland?

If your taxable turnover exceeds €85,000 (goods) / €42,500 (services), registration with Irish Revenue is mandatory. Voluntary registration can make sense below the threshold if you serve VAT-registered businesses.