Irish VAT Rates — 2026
Ireland operates four VAT bands:
| Rate | Scope | |---|---| | 23% | Standard rate — most industrial and consumer goods | | 13.5% | Reduced — construction, repairs, restaurants, hotels | | 9% | Reduced — publishing, newspapers, e-publications | | 0% | Zero — staple food, children's clothing, medicines |
The majority of industrial goods imported from Turkey fall under the 23% standard rate.
Customs Duty
Ireland applies the EU's common customs tariff (TARIC). Duty depends on the product's HS/CN code:
- Textiles: 8–12%
- Ready-to-wear apparel: 12% (0% with A.TR)
- Automotive parts: 3.5–4.5% (0% with A.TR)
- Plastic products: 6.5% (0% with A.TR)
- Electrical machinery: 0–4.7% (0% with A.TR)
- Furniture: 0–5.6% (0% with A.TR)
- Glass and ceramics: 3–11% (0% with A.TR)
Turkish-Origin Advantage
Industrial goods covered by the EU–Turkey Customs Union (1995) enter Ireland at 0% duty when accompanied by a validated A.TR Movement Certificate. In that case only the 23% Irish VAT applies.
Note: VAT-registered importers can use Postponed VAT Accounting (PVA) to account for import VAT on their VAT return rather than paying cash on entry.
Total Landed Cost — Worked Example
A textile shipment with an invoice value of €10,000:
Without A.TR
- Customs duty (12%): €1,200
- Irish VAT (23%): (10,000 + 1,200) × 0.23 = €2,576
- Total added cost: €3,776
With A.TR
- Customs duty: €0
- Irish VAT (23%): 10,000 × 0.23 = €2,300
- Total added cost: €2,300 (VAT reclaimable → net €0)
→ A.TR saves €1,476 in cash plus the VAT-recovery benefit.
CIF Basis
Both customs duty and VAT are calculated on the CIF value (Cost + Insurance + Freight) — not just the invoice value. Freight and insurance are added to the dutiable base.
Anti-Dumping & Additional Duties
Certain Turkish-origin goods carry anti-dumping duties in the EU:
- Specific steel products (CN 7208–7212)
- Certain ceramic tiles
- Some chemical products
Always check by HS code before booking — anti-dumping duties apply on top of standard duty and can reach 30%.
Postponed VAT Accounting (PVA)
Irish VAT-registered businesses can account for import VAT on their next VAT return rather than paying cash at entry. To use PVA:
- A valid Irish VAT number
- The PVA flag on the AIS declaration must be selected
This is cash-flow critical for high-volume importers.
How Irlanda Transit Handles This
Before loading, we run a per-product duty simulation for every consignment — A.TR scenario at 0% duty vs the standard rate without A.TR. We refer Irish consignees to their tax advisor for VAT recovery and PVA registration. Contact us.