Historical VAT data
Ireland VAT rate history
Every recorded Ireland VAT rate, with effective periods and source-backed changes.
Current standard rate
23%
- Recorded changes
- 14
- Rate periods
- 15
- Earliest record
- 1972
Recorded changes
-
Standard 21% 23% Increase +2 pp
-
Standard 21.5% 21% Decrease −0.5 pp
-
Standard 21% 21.5% Increase +0.5 pp
-
Standard 20% 21% Increase +1 pp
-
Standard 21% 20% Decrease −1 pp
-
Standard 23% 21% Decrease −2 pp
-
Standard 25% 23% Decrease −2 pp
-
Standard 23% 25% Increase +2 pp
-
Standard 35% 23% Decrease −12 pp
-
Standard 30% 35% Increase +5 pp
-
Standard 25% 30% Increase +5 pp
-
Standard 20% 25% Increase +5 pp
-
Standard 19.5% 20% Increase +0.5 pp
-
Standard 16.37% 19.5% Increase +3.13 pp
Rate periods
| Rate type | Rate | Effective from | Effective to |
|---|---|---|---|
| Standard | 23% | 1 Jan 2012 | Current |
| Standard | 21% | 1 Jan 2010 | 1 Jan 2012 |
| Standard | 21.5% | 1 Dec 2008 | 1 Jan 2010 |
| Standard | 21% | 1 Mar 2002 | 1 Dec 2008 |
| Standard | 20% | 1 Jan 2001 | 1 Mar 2002 |
| Standard | 21% | 1 Mar 1991 | 1 Jan 2001 |
| Standard | 23% | 1 Mar 1990 | 1 Mar 1991 |
| Standard | 25% | 1 Mar 1986 | 1 Mar 1990 |
| Standard | 23% | 1 May 1983 | 1 Mar 1986 |
| Standard | 35% | 1 Mar 1983 | 1 May 1983 |
| Standard | 30% | 1 May 1982 | 1 Mar 1983 |
| Standard | 25% | 1 May 1980 | 1 May 1982 |
| Standard | 20% | 1 Mar 1976 | 1 May 1980 |
| Standard | 19.5% | 3 Sep 1973 | 1 Mar 1976 |
| Standard | 16.37% | 1 Nov 1972 | 3 Sep 1973 |