.vat-ireland-calculator-container {
font-family: -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Helvetica, Arial, sans-serif;
max-width: 800px;
margin: 0 auto;
padding: 20px;
background: #f9f9f9;
border: 1px solid #e0e0e0;
border-radius: 8px;
}
.vat-calc-wrapper {
background: #ffffff;
padding: 25px;
border-radius: 8px;
box-shadow: 0 4px 6px rgba(0,0,0,0.05);
margin-bottom: 30px;
}
.vat-form-group {
margin-bottom: 20px;
}
.vat-form-group label {
display: block;
font-weight: 600;
margin-bottom: 8px;
color: #2c3e50;
}
.vat-input, .vat-select {
width: 100%;
padding: 12px;
border: 1px solid #ddd;
border-radius: 4px;
font-size: 16px;
box-sizing: border-box;
}
.vat-radio-group {
display: flex;
gap: 20px;
margin-bottom: 20px;
}
.vat-radio-option {
display: flex;
align-items: center;
cursor: pointer;
}
.vat-radio-option input {
margin-right: 8px;
width: 18px;
height: 18px;
}
.vat-btn {
background-color: #009e49; /* Irish Green */
color: white;
border: none;
padding: 14px 24px;
font-size: 16px;
font-weight: bold;
border-radius: 4px;
cursor: pointer;
width: 100%;
transition: background 0.3s;
}
.vat-btn:hover {
background-color: #007a38;
}
.vat-results {
margin-top: 25px;
background: #f0f7f4;
padding: 20px;
border-radius: 4px;
border-left: 5px solid #009e49;
display: none;
}
.vat-result-row {
display: flex;
justify-content: space-between;
margin-bottom: 10px;
font-size: 16px;
}
.vat-result-row.total {
font-weight: bold;
font-size: 18px;
border-top: 1px solid #cbd5e0;
padding-top: 10px;
margin-top: 10px;
color: #009e49;
}
.vat-article {
line-height: 1.6;
color: #333;
}
.vat-article h2 {
color: #2c3e50;
margin-top: 30px;
}
.vat-article table {
width: 100%;
border-collapse: collapse;
margin: 20px 0;
}
.vat-article th, .vat-article td {
border: 1px solid #ddd;
padding: 12px;
text-align: left;
}
.vat-article th {
background-color: #f2f2f2;
}
@media (max-width: 600px) {
.vat-radio-group {
flex-direction: column;
gap: 10px;
}
}
function toggleLabel() {
var isAdd = document.getElementById('typeAdd').checked;
var label = document.getElementById('amountLabel');
if (isAdd) {
label.innerText = "Net Amount (€) – Excl. VAT";
} else {
label.innerText = "Gross Amount (€) – Incl. VAT";
}
}
function checkCustomRate() {
var select = document.getElementById('vatRateSelect');
var customGroup = document.getElementById('customRateGroup');
if (select.value === 'custom') {
customGroup.style.display = 'block';
} else {
customGroup.style.display = 'none';
}
}
function calculateIrishVAT() {
var amount = parseFloat(document.getElementById('inputAmount').value);
var rateSelect = document.getElementById('vatRateSelect').value;
var rate = 0;
var isAdd = document.getElementById('typeAdd').checked;
if (rateSelect === 'custom') {
rate = parseFloat(document.getElementById('customRateInput').value);
} else {
rate = parseFloat(rateSelect);
}
if (isNaN(amount)) {
alert("Please enter a valid amount.");
return;
}
if (isNaN(rate)) {
alert("Please enter a valid VAT rate.");
return;
}
var net = 0;
var vat = 0;
var gross = 0;
if (isAdd) {
// Net to Gross
net = amount;
vat = amount * (rate / 100);
gross = net + vat;
} else {
// Gross to Net (Reverse VAT)
// Formula: Net = Gross / (1 + rate/100)
gross = amount;
net = amount / (1 + (rate / 100));
vat = gross – net;
}
document.getElementById('resNet').innerText = "€" + net.toFixed(2);
document.getElementById('resVat').innerText = "€" + vat.toFixed(2);
document.getElementById('resGross').innerText = "€" + gross.toFixed(2);
document.getElementById('vatResult').style.display = 'block';
}
Irish VAT Rates & Calculation Guide
Value Added Tax (VAT) is a tax on consumer spending. In Ireland, it is collected by the Revenue Commissioners. Whether you are a business owner calculating prices or a consumer verifying receipts, understanding the specific VAT rates in Ireland is essential for accurate financial management.
Current VAT Rates in Ireland (2024/2025)
Ireland operates a multi-rate VAT system. The applicable rate depends on the nature of the goods or services being sold. Below is a breakdown of the standard categories:
| Rate |
Percentage |
Typical Goods & Services |
| Standard |
23% |
Most goods, consultancy services, alcohol, tobacco, cars, electronics. |
| Reduced |
13.5% |
Fuel (coal, heating oil), building services, electricity, repair services, veterinary services, and hospitality/tourism (restaurants, hairdressing) which reverted to this rate in late 2023. |
| Second Reduced |
9% |
Gas and electricity (temporary measures often apply here), newspapers, sporting facilities. |
| Zero |
0% |
Exports, basic foodstuffs (bread, milk), oral medicine, children's clothing and footwear, solar panels (for private dwellings). |
| Livestock |
4.8% |
Sale of livestock by unregistered farmers (flat-rate compensation) and livestock generally. |
How to Calculate VAT manually
If you need to calculate VAT without using the tool above, here are the formulas used for Irish tax calculations.
Adding VAT (Net to Gross)
To calculate the price including VAT (Gross) when you know the price before VAT (Net):
Formula: Net Amount × (1 + (VAT Rate / 100))
Example: You have a service costing €100.00 + 23% VAT.
- VAT Amount: €100 × 0.23 = €23.00
- Total Price: €100 + €23.00 = €123.00
Removing VAT (Gross to Net)
To find the Net price when you only know the total price including VAT (reverse charge calculation):
Formula: Gross Amount ÷ (1 + (VAT Rate / 100))
Example: You bought a laptop for €1,230.00 inc. VAT at 23%.
- Net Price: €1,230 ÷ 1.23 = €1,000.00
- VAT Portion: €1,230 – €1,000 = €230.00
Understanding the "Vat Fraction"
The "VAT fraction" is a quick way to calculate the VAT content directly from the gross price. For the standard rate of 23%, the fraction is 23/123.
For the reduced rate of 13.5%, the fraction is 13.5/113.5.
Common Questions
What is the VAT rate for restaurants in Ireland?
As of late 2023, the VAT rate for the hospitality sector (restaurants, hotels, cinemas, hairdressing) reverted to the reduced rate of 13.5%, having previously been temporarily lowered to 9% during the pandemic and cost-of-living crisis.
Is VAT charged on digital services?
Yes, electronic services supplied to Irish consumers are subject to Irish VAT, usually at the standard rate of 23%, regardless of where the supplier is located.