Ireland VAT Rates
The standard rate in Ireland is 23%, in force since 1 March 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 March 2021 — 5 years
Previous rate
21%
Until 28 February 2021
First recorded rate
16.37%
From 1 November 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
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.
Standard Rate Changes in Ireland
| In force from | Until | Standard rate |
|---|---|---|
| 1 March 2021 | Current | 23% |
| 1 September 2020 | 28 February 2021 | 21% |
| 1 January 2012 | 31 August 2020 | 23% |
| 1 January 2010 | 31 December 2011 | 21% |
| 1 December 2008 | 31 December 2009 | 21.5% |
| 1 March 2002 | 30 November 2008 | 21% |
| 1 January 2001 | 28 February 2002 | 20% |
| 1 March 1991 | 31 December 2000 | 21% |
| 1 March 1990 | 28 February 1991 | 23% |
| 1 March 1986 | 28 February 1990 | 25% |
| 1 March 1985 | 28 February 1986 | 23% |
| 1 May 1983 | 28 February 1985 | 23% and 35%two standard rates applied |
| 1 March 1983 | 30 April 1983 | 35% |
| 1 May 1982 | 28 February 1983 | 30% |
| 1 May 1980 | 30 April 1982 | 25% |
| 1 March 1976 | 30 April 1980 | 20% |
| 3 September 1973 | 29 February 1976 | 19.5% |
| 1 November 1972 | 2 September 1973 | 16.37% |
More on Ireland
- Ireland VAT number formatNumber structure, regex pattern and verified examples.
- Ireland VAT validation APIEndpoint, response fields and code samples for this country.
- Ireland Reverse charge rulesWhen to zero-rate a cross-border B2B invoice, and what to write on it.
- Ireland VIES uptimeAvailability of this country in the Commission database, sampled continuously.
Where This Data Comes From
Two European Commission sources, joined at 1 January 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.
- European Commission — Taxes in Europe Database (TEDB)
Queried via the VatRetrievalService SOAP endpoint. Returns no data before 2016-01-01.
- European Commission, DG TAXUD — "VAT rates applied in the Member States of the European Union", section VIII "The evolution of VAT rates applicable in the Member States"
Publication discontinued in favour of TEDB. Transcribed once and frozen; not regenerated automatically.
The whole series for all 27 member states is one JSON file, MIT licensed, no API key: eu-vat-rates-history.json. Last rebuilt 13 August 2026.
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.