VAT Calculator Ireland 2026

What this calculator is for

This tool converts between net and VAT-inclusive prices at the selected Irish VAT rate. It is useful for invoices, quotations and quick price checks, but it does not determine which VAT rate legally applies to a product or service.

Adding VAT is not the same as removing it

One of the most common VAT arithmetic mistakes is to add 23% to a net price and then assume that subtracting 23% from the resulting gross price gets back to the original net figure. It does not, because the percentage is being applied to a different base.

At a 23% rate, €100 net becomes €123 gross. To remove VAT from €123, divide by 1.23. Subtracting 23% from €123 would give €94.71, which is not the original net amount.

The calculator handles that distinction automatically. In Net — add VAT mode it multiplies by the selected rate. In Gross — remove VAT mode it divides by the net-to-gross multiplier and treats the difference as VAT.

The selected rate is still the user’s responsibility. A mathematically correct VAT calculation can be legally wrong if the wrong rate is chosen for the supply. The tool therefore separates the arithmetic question from the classification question.

How to interpret the extra VAT outputs

The VAT percentage is applied to the net price, which means VAT is a smaller percentage of the final gross price. At a 23% VAT rate, for example, €23 of VAT on a €123 gross price is about 18.7% of the gross amount.

The net-to-gross multiplier is a quick arithmetic shortcut. At 23%, multiplying a net amount by 1.23 gives the gross amount. When removing VAT from a gross price, divide by the same multiplier rather than simply subtracting 23% from the gross figure.

How to read the result

If you start with a net amount, VAT is added to reach the gross amount. If you start with a VAT-inclusive amount, the VAT element must be backed out by dividing by 1 + the rate rather than simply subtracting the percentage from the gross price.

Worked example

At the standard 23% rate, a €100 net price becomes €123 gross. If €123 is already VAT-inclusive, the VAT component is €23—not 23% of €123.

Irish context

Revenue’s current 2026 rates include the 23% standard rate, 13.5% reduced rate and 9% second reduced rate, together with other categories such as zero-rated supplies and the livestock rate. The correct rate depends on the supply.

What can change the answer

The applicable VAT rate can depend on the exact goods/services, place of supply, customer status, exemptions and special schemes. Businesses also need to consider whether they are registered or required to register.

Common mistakes to avoid

Do not assume every Irish sale is 23%. Do not calculate VAT included in a gross figure by multiplying the gross by 23%. And do not confuse VAT collected from customers with business revenue.

Related Compound tools

Use the Contractor vs Salary Calculator for personal work-income comparisons and Income Tax Calculator for personal income tax. VAT is a separate tax.

Frequently asked questions

How do I remove 23% VAT from a gross price?

Divide the gross price by 1.23 to find the net amount.

Is VAT 23% on everything?

No.

Does this tell me whether I must register for VAT?

No.

Can I reclaim the VAT shown?

Input VAT recovery depends on business circumstances and Revenue rules.

Why removing VAT is not the reverse of adding it

A common arithmetic error is to add 23% to a net price correctly, then try to remove VAT from the gross price by subtracting 23%.

If €100 net becomes €123 gross, 23% of the gross figure is €28.29—not the €23 VAT originally added. To recover the net price, divide €123 by 1.23.

The same principle works for other VAT rates. That is why this calculator has separate net-to-gross and gross-to-net directions.

For businesses, the VAT shown on an invoice is also not automatically the business’s tax cost. VAT-registered traders can, subject to the rules, collect output VAT and recover allowable input VAT. The economic burden and cash-flow timing depend on the business.

Registration thresholds, exempt activities, reverse-charge rules and cross-border supplies can all change the position. This calculator should therefore be used for arithmetic, not for deciding the legal VAT treatment of a transaction.

Use the correct Irish VAT rate before doing the arithmetic

For 2026, Revenue lists the main Irish VAT rates as 23% standard, 13.5% reduced and 9% second reduced, with separate rates for particular categories such as livestock. The rate depends on the goods or services being supplied, so the calculator should only be used after the correct legal rate has been identified.

That distinction matters because a perfectly calculated 23% VAT amount is still wrong if the supply belongs at 13.5%, 9%, zero rate or is exempt.

Net, VAT and gross are three different numbers

For a net price of €100 at 23% VAT:

• net price = €100,
• VAT = €23,
• gross price = €123.

But starting from a gross price of €123, the VAT is not 23% of €123. The gross already contains VAT. The correct extraction is €123 ÷ 1.23 = €100 net, with €23 VAT.

That is why the calculator uses division when removing VAT rather than simply subtracting the headline percentage.

Business cash flow is not the same as economic cost

A VAT-registered business can collect output VAT on sales and may be entitled to recover allowable input VAT on business purchases. The amount shown on an invoice is therefore not automatically the business’s final tax cost.

For budgeting, keep three concepts separate:

1. the VAT-inclusive cash amount paid or received,
2. the VAT liability or recoverable input VAT under the rules,
3. the underlying net revenue or expense.

This is especially important for cash-flow planning where VAT is collected before it is paid over, or a large purchase creates recoverable input VAT.

This calculator does not decide registration or place of supply

VAT registration thresholds, exempt activities, reverse charge, intra-EU transactions and cross-border services can all change the treatment. Those are legal/tax classification questions, not arithmetic questions.

Use the calculator once the rate and treatment are known. If you are modelling personal take-home rather than a business invoice, use the Take-Home Pay Calculator instead.

Revenue’s current VAT rates are the primary reference and should be checked before relying on a rate for an actual transaction.

Method and limitations

For net-to-gross, the calculator multiplies the net amount by 1 + VAT rate. For gross-to-net, it divides the gross by 1 + rate and treats the difference as VAT.

Useful sources

• Revenue — Current VAT rates
• Revenue — VAT