Ireland

The VAT small-business threshold in Ireland is €85,000 of annual turnover. The standard VAT rate is 23%.

From 1 January 2025: €85,000 for persons supplying goods (or goods and services where 90%+ of turnover is goods); €42,500 for persons supplying services only. Nil threshold for supplies of immovable goods. Traders below the thresholds may elect to register.

Since 1 January 2025, Ireland also applies the EU cross-border small-business exemption: a business established in another member state can use Ireland’s threshold if its EU-wide turnover stays within €100,000 in the current and previous year. It files one prior notification in its home country, receives an identification number ending in EX and files quarterly reports there.

Figures come from the tax authority and European Commission pages listed under Sources, as they stood on 30 September 2026. General information, not tax advice.

Questions

What is the VAT threshold in Ireland?

The VAT small-business threshold in Ireland is €85,000 of annual turnover.

What is the standard VAT rate in Ireland?

23%. Reduced rates: 9%, 13.5%.

Compare every country in the VAT registration thresholds table. How the EU-wide €100,000 limit works: EU SME VAT scheme. Company tax, fees and filings: register a company in Ireland.