Ireland VAT Rates

The standard rate in Ireland is 23%, in force since 1 Mar 2021. Before that, Ireland changed it 17 times since 1972 — every change below carries the date it took effect and the Commission record it came from.

Standard rate today

23%

Since 1 Mar 2021 — 5 years

Previous rate

21%

Until 28 Feb 2021

First recorded rate

16.37%

From 1 Nov 1972

Ireland VAT Rates in Force Today

Standard rate
23%
Reduced rates
9%, 13.5%
Super-reduced rate
None
Parking rate
None
Local name
Value Added Tax (VAT)
Currency
EUR
VAT number format
IE + 7 digits + 1–2 letters, or IE + 1 digit + letter/+/* + 5 digits + 1 letter
^IE\d{7}[A-W][AH]?$|^IE\d[A-Z+*]\d{5}[A-W]$
EU membership
EU member state

Checking a Irish VAT number rather than a rate? The number format, its regex and verified example numbers are on the Ireland VAT number page.

Use this VAT rate in your application

Copy a package, CDN, or keyless HTTP example for IE.

import { getRate } from 'eu-vat-rates-data'

const rate = getRate('IE')
console.log(rate.standard, rate.reduced)

The CDN URL is cached for distribution. Use a version tag instead of @main when you need reproducible builds.

Standard Rate Changes in Ireland

In force fromUntilStandard rate
1 Mar 2021Current23%
1 Sep 202028 Feb 202121%
1 Jan 201231 Aug 202023%
1 Jan 201031 Dec 201121%
1 Dec 200831 Dec 200921.5%
1 Mar 200230 Nov 200821%
1 Jan 200128 Feb 200220%
1 Mar 199131 Dec 200021%
1 Mar 199028 Feb 199123%
1 Mar 198628 Feb 199025%
1 Mar 198528 Feb 198623%
1 May 198328 Feb 198523% and 35%two standard rates applied
1 Mar 198330 Apr 198335%
1 May 198228 Feb 198330%
1 May 198030 Apr 198225%
1 Mar 197630 Apr 198020%
3 Sep 197329 Feb 197619.5%
1 Nov 19722 Sep 197316.37%

Where This Data Comes From

Two European Commission sources, joined at 1 Jan 2017, where they agree on every member state. Nothing here is estimated, and periods are never rewritten once published – a rate change is a new record, not an edit to an old one.

The whole series for all 27 member states is one JSON file, MIT licensed, no API key: eu-vat-rates-history.json. Last rebuilt 27 Sep 2026.

Current EU rates last fetched from EC TEDB: 27 Sep 2026. This is the source-fetch date, not the date the rate last changed.

Historical rates are published for reference. Which rate applies to a given supply also depends on the place-of-supply and time-of-supply rules in force at the time, which this dataset does not model. For Irish filings, confirm with the tax authority or an adviser. The Commission’s own record has gaps – where one is known, the missing period is filled from national legislation and labelled as such above. Spot another, and the issue tracker is open.

The update scripts, source data, and audit trail are public in the canonical GitHub repository. If this dataset is useful in your project, a star helps other developers find it.