The value added tax (VAT)
is the tax that is applied to all services and products in Ireland
; the final prices also include the VAT
, which may differ according to the business sector in which you carry your operations. The standard VAT rate in Ireland is set up at 23%
, but several types of products and services operate with a lower tax, of only 9% or 4,8%
. Our lawyers in Ireland
can provide an in-depth presentation on the taxation system in Ireland
VAT rates in Ireland
The business market in Ireland
offers very good prospects for investors interested in setting up a business
here. With the second smallest corporate tax in Europe
, of only 12,5%
represents an investment opportunity; also, the taxation system
applied to goods and services is rather flexible and, if you may want to register a company
here, you should take into account the VAT rates
1. The standard rate of 23% is applied to most of the goods and services; our Irish lawyers can provide you an extensive list on this matter.
2. The reduced rate of 13,5% is applied to the following products and services: fuel, electricity, veterinary services, buildings and building services, agricultural services, cleaning services and maintenance services.
3. The reduced rate of 9% is a special type of VAT, which is applied to tourism related industries, such as hotels, restaurants, cinemas, hairdressing and newspapers.
4. A special rate of 4,8% is applied only in agricultural sector and it involves the VAT on livestock.
The Irish government also applies a VAT of 0%
on all exports and on products such as tea, milk, book, products for children and many others. Our Irish lawyers
can provide you a complete list of the products exempted from the VAT
VAT applied on residential property
• If the purchased property is bought from a developer, the property will be charged with a rated of 13,5%;
• If the property is a bought from another person who wants to sell the house, the Irish law does not impose any VAT;
If you need more information about the VAT applied in Ireland
, please contact our Irish law firm
, where you can receive advice on the taxation system