VAT calculator Ireland: add or remove VAT

Enter an amount, choose the rate and instantly see the net amount, the VAT and the gross amount. The calculator works both ways: it adds VAT to a net price or removes VAT from a price that already includes it.

How to calculate VAT

VAT is always charged on the net amount, the price before VAT. Depending on which amount you have, use one of the two formulas below.

Adding VAT to a net amount

Net amount × 23% = VAT. Net amount × 1.23 = gross amount (at the standard rate).

Example: €100.00 × 0.23 = €23.00 VAT. Gross amount: €100.00 + €23.00 = €123.00.

Removing VAT from a gross amount

Gross amount ÷ 1.23 = net amount. The difference between the two is the VAT.

Example: €123.00 ÷ 1.23 = €100.00 net. VAT: €123.00 − €100.00 = €23.00.

How much of a gross price is VAT?

The rate applies to the net amount, not to the gross price. That is why 23% VAT makes up only 18.70% of the gross price. A common mistake is to deduct 23% from the gross price.

VAT rates in Ireland

• 23% – standard rate, for example for electronics, cars, alcohol and soft drinks.
• 13.5% – reduced rate, for example for building work, cleaning, solid fuel and hotel accommodation.
• 9% – second reduced rate, for example for gas and electricity and sports facilities. Since 1 July 2026 it also applies to restaurant, catering and hot takeaway food and to hairdressing.
• 4.8% – livestock rate for certain sales of live cattle, sheep and pigs.
• 0% – zero rate, for example most basic food, children’s clothing and footwear, oral medicines and books.

Hotel accommodation stays at 13.5%. For a specific case, check the guidance from Revenue.

Rounding

The calculator rounds amounts to the nearest cent, i.e. two decimal places. The gross amount is always the sum of the rounded net amount and the rounded VAT, just as on an invoice.

Rates checked: October 2026. This calculator gives an indicative result and does not replace advice from an accountant.