Irish VAT (23%, 13.5%, 9%, 4.8%, 0%) & Relevant Contracts Tax (RCT 0%, 20%, 35%) Calculator
Calculate Irish VAT rates & construction Relevant Contracts Tax (RCT 0%, 20%, 35%) with mandatory Reverse Charge subcontractor invoicing.
Calculate Irish VAT rates & construction Relevant Contracts Tax (RCT 0%, 20%, 35%) with mandatory Reverse Charge subcontractor invoicing.
Calculate Irish VAT rates & construction Relevant Contracts Tax (RCT 0%, 20%, 35%) with mandatory Reverse Charge subcontractor invoicing. Calculate exact, penny-accurate projections compliant with 2026 Revenue Commissioners • DSP • Central Bank of Ireland standards using Calconova's deterministic IEEE-754 (Decimal.js) calculation engine with instant breakdowns.
Revenue Ireland eRCT & VAT Consolidation Act rules
Net = \frac{Gross}{1 + VAT\%} \quad \text{or} \quad Gross = Net \times (1 + VAT\%) \\
RCT_{Withholding} = Net \times RCT\% \quad (0\%, 20\%, 35\%) \\
Payment_{Subcontractor} = Net - RCT_{Withholding} \quad (\text{Under VAT Reverse Charge})In Ireland, construction and engineering contracts are governed by Relevant Contracts Tax (RCT) and mandatory VAT Reverse Charge. RCT withholding (0% compliant, 20% standard, 35% non-compliant) is calculated exclusively on the VAT-exclusive net contract value. Under the Reverse Charge rule, the principal contractor accounts for the 13.5% VAT directly to Revenue.
All calculations, amortizations, and scenario projections displayed on this page are strictly for informational and educational purposes. Nothing herein constitutes investment, financial, tax, or legal advice. Actual Central Bank of Ireland mortgage caps, Revenue PAYE/USC/PRSI rules, and lender criteria may vary. Calconova explicitly disclaims all liability for any decisions taken based upon these calculations. Consult a qualified financial advisor, CPA, or Irish Revenue documentation prior to executing financial commitments.
The Irish VAT rates are: 23% Standard Rate (most goods and services), 13.5% Reduced Rate (construction, building repair, fuels, cleaning), 9% Second Reduced Rate (gas and electricity supplies), 4.8% Livestock Rate, and 0% Zero Rate (food groceries, books, prescription drugs).
Revenue electronically assigns the rate based on compliance: 0% applies to subcontractors with an established clean compliance record; 20% applies to registered subcontractors with minor compliance faults or short tax track records; and 35% applies to unregistered subcontractors or those with serious defaults.
Under the reverse charge mechanism, the subcontractor issues an invoice showing only the net amount without adding VAT, noting 'VAT on this supply to be accounted for by the Principal Contractor'. The principal contractor accounts for the 13.5% VAT directly on their own VAT3 return.
Revenue credits the RCT withheld by the principal contractor directly to the subcontractor's ROS tax account. The subcontractor can immediately offset this credit against other tax liabilities (such as PAYE, VAT, or Corporation Tax) or request a cash refund from Revenue.
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