Import VAT rates in Ireland

Ireland applies a standard VAT rate of 23% and reduced rates of 13.5%, 9%, 0%. The table below lists each rate with the goods categories and CN codes the Taxes in Europe Database links to it.

Rates by category

Rate	Category	CN codes
0%	Minor repairs of clothing and household linen (including mending and alteration)
0% exempt	Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs The Zero Rate of VAT applies to the supply of foodstuffs like bread, butter, cheese, cereals, condiments, flour, fruit, herbs, meat, milk, pasta, pastes, sauces, soups, spices, sugar and vegetables, (fresh or frozen). This is not an exhaustive list, but an indicative one. When supplied in the course of catering or from a vending machine, these foods become liable to the reduced rate. Certain other foods are Standard Rated.	0201 0304 0401 07 0805 1905
0% exempt	Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs The supply of bakery products, such as cakes, certain biscuits, bagels and croissants, (being flour or egg based) is liable to VAT at the reduced rate . This applies when the products are served with meals or supplied as a cold take-away. The supply of bread that meets the ingredient definition in Irish VAT legislation is liable to the zero rate. Food Supplement Products are also subject to the reduced rate.	1905 190520 190590 2106
0% exempt	Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Animal feeding stuffs, (other than that which is packaged, sold, or otherwise for dogs, cats, cage birds or domestic pets, which is Standard-rated)	230800
0% exempt	Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. The Zero Rate applies to newspapers, printed books, e-books, audiobooks, atlases, annual publications, children’s picture, colouring and music books. For a printed booklet to qualify for the zero rating, it must consist of essentially pictorial or textual matter, must have a distinctive front cover devoid of body text, must be no less than eight pages (excluding the cover) and must be bound, stitched or stapled.	4901 49030000 4905
0%	Provision of medical and dental care and thermal treatment
0% exempt	Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Comments Certain Medical equipment, aids and their parts are at the 0% VAT rate. This includes, invalid carriages, orthopaedic appliances, surgical belts, artificial limbs, artificial parts of the body, and deaf aids, walking frames, crutches, and parts of same. This does not include artificial teeth, corrective spectacles, or contact lenses. For specific queries, more detail can be found on the Revenue Commissioner's VAT Rates Database - https://www.revenue.ie/en/vat/vat-rates/index.aspx	8713 9021
0% exempt	Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection Human Oral Medicine, Oral and Non-oral hormone replacement therapy, Oral and Non-oral Nicotine Replacement Therapy, Oral Contraception, and sanitary products are zero-rated for VAT purposes (e. Animal Oral medicine is also zero-rated (excluding medicine for dogs, cats, cage birds or domestic pets, which is standard rated. All non-oral animal medicines are also standard rated.)	30 30066000 96190040
0%	Minor repairs of shoes and leather goods
0% exempt	Supply and installation of solar panels on and adjacent to private dwellings, housing and public and other buildings used for activities in the public interest Zero rate of VAT applies to the supply and installation of solar panels in private dwellings (from 1 May 2023); and to primary and secondary schools from 1 January 2024. A 9% VAT rate applies to the supply and installation of heat pump systems from 1 January 2025. HS Code 84139190	85414300
9% reduced	Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Restaurant food, food served in canteens, and take away food is subject to the reduced rate of VAT of 9%.	1905 190531 190590 2106
9% reduced	Hairdressing 9% rate applies from 01/07/2026
9% reduced	Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. 9% applies to brochures, leaflets, programmes, catalogues, directories, maps, hydrographic and similar charts, and printed music- other than in book or booklet form; excluding matter devoted to advertising. The rate for these items was temporarily reduced from 13.5% to 9% from 1 November 2020 to 31 August 2023.	4901 4902 49030000 49040000 4905 49059100 49100000 49111010
9% reduced	Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. 9% applies to periodicals (in printed form or electronically supplied), and electronically supplied books, excluding publications wholly or predominantly dedicated to advertising, and electronic publications which consist wholly or predominantly of audible music or video content.	4902
9% reduced	Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages 9% VAT from 01/07/2026
13.5% reduced	Goods, other than works of art or collector’s items, which are more than 100 years old (CN code 9706 00 00)	97060000
13.5% reduced	Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites
13.5% reduced	Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings	8201
13.5% reduced	Individual pieces of ceramics executed entirely by the artist and signed by him	69139093 69139098
13.5% reduced	Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities The rate for these items was temporarily reduced from 13.5% to 9% from 1 November 2020 to 31 August 2023.
13.5% reduced	Enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmith’s and silversmith’s wares	97030000
13.5% reduced	Provision, construction, renovation and alteration of housing, as part of a social policy 9% applies to the supply and construction of apartments 13.5% VAT applies to all other construction
13.5% reduced	Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (CN code 9702 00 00)	97020000
13.5% reduced	Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Repairs to medical equipment apply at the 13.5% rate.	94012000
13.5% reduced	Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection Non-oral contraceptive products are liable at the 13.5% rate, including condoms and contraceptive gels. Non-oral pharmaceutical products are standard-rated. For specific queries, more detail can be found on the Revenue Commissioner's VAT Rates Database - https://www.revenue.ie/en/vat/vat-rates/index.aspx	30066000 40141000
13.5% reduced	Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included	49119100
13.5% reduced	Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701)	9701
13.5% reduced	The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied 13.5% VAT applies to all other construction
13.5% reduced	Original sculptures and statuary, in any material, provided that they are executed entirely by the artists	97030000
13.5% reduced	Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00) on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989	97030000
13.5% reduced	Supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13 Street cleaning and refuse collecting apply at the 13.5% rate, waste treatment is at the standard VAT rate of 23%.
13.5% reduced	Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each	58050000 6304
13.5% reduced	Window cleaning and cleaning in private households 13.5% VAT applies to all other construction
23%	The Standard Rate of VAT was temporarily reduced from 23% to 21% from 1 September 2020 to 28 February 2021. It has been restored to 23% from 1 March 2021.

TEDB · 26 October 2026

Import VAT rates by member state →