Ireland
Takeaway VAT, category by category.
Hot and cold are treated differently, and drink is treated differently again. The mistakes cluster around the boundaries.
In short
Since 1 July 2026 hot takeaway food in Ireland falls under the 9% rate applied to restaurant and catering services. Alcohol, bottled water, soft drinks, sports drinks and vegetable juices remain at the 23% standard rate even when supplied with food. Certain cold takeaway items have their own treatment, including zero-rating in some cases. This is a summary, not tax advice.
Updated 28 August 2026
Hot food follows the catering rate
Hot takeaway food is treated with restaurant and catering services, which moved from 13.5% to 9% on 1 July 2026 and is legislated to run to the end of 2030. For most takeaways this is the rate applying to the majority of the menu.
Drink is the carve-out
Alcohol, bottled water, soft drinks, sports drinks and vegetable juices stay at 23%, and importantly they stay at 23% when supplied as part of a catering service. So a meal deal including a can is not one rate, and the two elements need apportioning.
Cold food is its own question
Cold takeaway items are treated differently from hot, and some fall into zero-rated categories. If you sell a mixture of hot and cold, do not assume one rate covers the counter. Check the categories individually, because this is where errors accumulate quietly across thousands of small transactions.
- Hot takeaway food: catering rate
- Drinks in the excluded list: 23%
- Cold items: check the specific category
- Bundles: apportion across components
Set rates per item on the till
Given the boundaries, a single VAT rate at system level will be wrong somewhere. Rates need to be settable per item, and ideally per order type, so that a change in policy or a new product does not require a support call. Irish hospitality VAT has moved several times in a few years.
The honest limitation
VAT categorisation for food has genuine edge cases and Revenue guidance is the authority. This page is an orientation for the common cases in a takeaway. For anything unusual on your menu, check the guidance or ask your accountant rather than inferring from a similar product.
Questions, answered straight.
Not covered here? Just ask us.
What rate applies to a hot chicken roll?
Hot food supplied for immediate consumption generally falls under the catering rate. Check Revenue guidance for specific product categories, as borderline items exist.
What about a cold sandwich?
Cold takeaway food has its own treatment and some items are zero-rated. It is not automatically the same as the hot rate.
How do I handle a meal deal with a drink?
Apportion between the food element at the catering rate and the drink at 23%. Treating the bundle as one line at one rate is incorrect.
Is this tax advice?
No. Revenue guidance is the authority and your accountant should confirm treatment for your specific menu.
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