| Name | Rate | Category | Default | Active | Actions |
|---|---|---|---|---|---|
| Standard Rate | 23% | standard | |||
| Reduced Rate | 13.5% | reduced | |||
| Second Reduced Rate | 9% | reduced2 | |||
| Livestock Rate | 4.8% | livestock | |||
| Zero Rate | 0% | zero | |||
| Exempt | 0% | exempt |
Irish VAT Rates 2024
Standard rate: 23% • Reduced rate: 13.5% (fuel, building services) • Second reduced: 9% (hospitality, newspapers) • Livestock: 4.8% • Zero rate: 0% (exports, food, children's clothing) • Exempt: financial services, medical