Updated on April 17, 2022
0% is the lowest possible rating.
Remarks
Food-grade additives and chemicals used solely in animal feed may be included in the zero-rate category. Feed for dogs, cats, cage birds, and other household pets will be charged at the usual cost regardless of whether it is packaged for human consumption or not. Food for pigeons is graded as “zero.” In some cases, Greyhound feeding supplies are also eligible for a lower rate. Schedule 3 refers to paragraph 4(1) of schedule 3.
Act of 2010 to Consolidate VAT (VATCA 2010) Part II, paragraph 12 of Section 46(1)(b) of the Revised Statutes (3)
Table of Contents
Overview
It is possible to look for a certain product or service using the search box in the Value-Added Tax (VAT) rates database.
The VAT rates database reflects current practise when it comes to VAT treatment. There may be changes in practise that necessitate updating the information.
It’s not meant to be interpreted as legal advice or a substitute for reading the legislation.
The Value-Added Tax Consolidation Act of 2010 governs the VAT rating of products and services.
VAT rates database
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Current VAT rates
| Date effective from | Standard rate (%) | Reduced rate (%) | Second reduced rate (%) | Livestock rate (%) | Flat-rate compensation percentage for Farmers (%) |
|---|---|---|---|---|---|
| 1 January 2022 | 23 | 13.5 | 9 | 4.8 | 5.5 |
| 1 March 2021 | 23 | 13.5 | 9 | 4.8 | 5.6 |
| 1 January 2021 | 21 | 13.5 | 9 | 4.8 | 5.6 |
| 1 September 2020 | 21 | 13.5 | 9 | 4.8 | 5.4 |
| 1 January 2020 | 23 | 13.5 | 9 | 4.8 | 5.4 |
