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Construction VAT calculator
Add Irish VAT to a net figure at the reduced 13.5% rate for construction and building services, or at the 23% standard rate. You see the VAT amount and the gross total instantly - handy when pricing quotes, checking invoices or building a cost plan. VAT treatment on construction contracts can be nuanced, so confirm the correct rate with Revenue or your accountant.
Indicative only. Rates and thresholds change over time and vary by location and scheme - verify figures with the relevant authority (Revenue, the local planning authority, a quantity surveyor) before relying on them.
VAT
Add VAT at the construction or standard rate.
Frequently asked questions
What is the VAT rate on construction services in Ireland?
Most construction and building services qualify for the reduced 13.5% rate. Building materials supplied on their own and most professional fees are charged at the 23% standard rate.
What is the VAT rate on new apartments?
Since 8 October 2025 the sale of a new apartment in a block of three or more apartments with shared access is charged at 9%, a reduced rate that runs to 31 December 2030. The building work itself is still charged at 13.5%, and new houses are sold at 13.5%. Confirm how the rate applies to a specific sale with Revenue or your accountant.
Does VAT always apply on construction work?
Not always. Under relevant contracts tax (RCT) rules, a principal contractor accounts for the VAT on a reverse-charge basis, so the subcontractor invoices without VAT. Check the contract's RCT status with Revenue or your accountant.
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