Reverse VAT Calculator for Ireland
Enter a VAT-inclusive price in euro, pick the Irish VAT rate, and get the net amount and the VAT it contains.
Result
Enter an amount to see the result.
For general information only, not tax advice. Which rate applies depends on the goods or service – check Revenue's VAT rates database if you are unsure.
How to remove VAT from a price in Ireland
Divide the VAT-inclusive price by 1 plus the VAT rate written as a decimal. The answer is the net price; the difference is the VAT.
| Rate | Net price | VAT in the price (shortcut) | Example: €100 including VAT |
|---|---|---|---|
| 23% | total ÷ 1.23 | total × 23 ÷ 123 | €81.30 net + €18.70 VAT |
| 13.5% | total ÷ 1.135 | total × 13.5 ÷ 113.5 | €88.11 net + €11.89 VAT |
| 9% | total ÷ 1.09 | total × 9 ÷ 109 | €91.74 net + €8.26 VAT |
| 0% | total | none | €100.00 net, no VAT |
A common mistake is to take 23% off the total. On €123 that gives €94.71, almost €5.30 too low, because the VAT was calculated on the net price of €100, not on €123.
Examples: VAT inside common amounts
| Price including VAT | At 23% | At 13.5% | At 9% |
|---|---|---|---|
| €50 | €40.65 + €9.35 VAT | €44.05 + €5.95 VAT | €45.87 + €4.13 VAT |
| €100 | €81.30 + €18.70 VAT | €88.11 + €11.89 VAT | €91.74 + €8.26 VAT |
| €500 | €406.50 + €93.50 VAT | ||
| €1,230 | €1,000.00 + €230.00 VAT |
Amounts are rounded to the nearest cent. The calculator works out the net price first and then takes it away from the total, so the two always add up to the amount you entered.
Irish VAT rates
| Rate | Name | Used for (examples) |
|---|---|---|
| 23% | Standard rate | Most goods and services |
| 13.5% | Reduced rate | Includes hotel lettings, guesthouses, caravan parks and camping sites |
| 9% | Second reduced rate | Electricity and gas; since 1 July 2026 also restaurant and catering services, hot take-away food, hot tea and coffee, and hairdressing |
| 4.8% | Livestock rate | Livestock |
| 0% | Zero rate | Certain food and drink, certain books, e-books and audiobooks, children's clothing and footwear (under 11), exports |
Some supplies are exempt from VAT rather than zero-rated. Exempt and zero-rated both mean no VAT on the price, but they are treated differently on a VAT return.
Sources: Revenue – Current VAT rates, Revenue – Second reduced rate and Revenue – Zero rate.
Frequently asked questions
How do I remove 23% VAT from a price?
Divide the VAT-inclusive price by 1.23. €123 ÷ 1.23 = €100 net, so the VAT is €23. As a shortcut, the VAT in any 23% price is the total × 23 ÷ 123.
Why can't I just take 23% off the total?
Because the 23% was added to the net price, not to the total. 23% off €123 is €94.71, but the correct net price is €123 ÷ 1.23 = €100.
How do I remove 13.5% VAT?
Divide the total by 1.135. €113.50 ÷ 1.135 = €100 net and €13.50 VAT. For €100 including 13.5% VAT, the net price is €88.11 and the VAT is €11.89.
What is the 9% VAT rate in Ireland used for?
The 9% second reduced rate applies to the supply of electricity and gas, and since 1 July 2026 also to restaurant and catering services (excluding alcohol, soft drinks and bottled water), hot take-away food, hot tea and coffee, and hairdressing. Between 1 September 2023 and 30 June 2026 those catering and hairdressing services were charged at 13.5%.
What is zero-rated in Ireland?
The zero rate (0%) applies to certain goods and services, including certain food and drink, certain books, e-books and audiobooks, and clothing and footwear for children under 11. A zero-rated price contains no VAT, so the net price is the same as the total.
When do I have to register for VAT in Ireland?
When your annual turnover is more than €42,500 if you supply services only, or €85,000 if you supply goods. Check Revenue's VAT thresholds page for the exact rules.