📌 VAT thresholds and rates move at each Budget. The €85,000/€42,500 registration thresholds took effect 1 January 2024 (up from €80,000/€40,000). The 9% second reduced rate expanded to restaurant/catering food and hairdressing from 1 July 2026. Re-verify against Revenue.ie after every Budget announcement, and periodically otherwise.
Guideline versions
| Figure | Guideline version | Effective date | Last verified | Source |
|---|---|---|---|---|
| VAT rates (23% / 13.5% / 9% / 4.8% / 0%) | 2026-IE-v1 | 1 July 2026 (9% rate expansion) | 2026-08-19 | Revenue.ie |
| VAT registration threshold — goods | 2026-IE-v1 | 2024-01-01 | 2026-08-19 | Revenue.ie |
| VAT registration threshold — services | 2026-IE-v1 | 2024-01-01 | 2026-08-19 | Revenue.ie |
| Intra-EU distance sales / acquisition thresholds | 2026-IE-v1 | EU-wide, current | 2026-08-19 | Revenue.ie |
History
2026-08-19 — Site launched. VAT calculator and registration threshold guide built on figures verified live against Revenue.ie: standard rate 23%, reduced rates 13.5%/9%/4.8%, registration thresholds €85,000 (goods) / €42,500 (services). Noted the 9% rate's 1 July 2026 expansion to restaurant/catering food and hairdressing.