Ireland cuts VAT e-books to nil

2024 Budget reduced VAT on electronic and audio books to zero

The 2024 Irish Budget includes a provision to reclassify the VAT rate on electronic books to zero. This brings it into line with the rate on their printed equivalent.  The same tax break will be extended to audio books.

The tax cut will come into effect from 1 January 2024.

March 2019 – e-book VAT cut to 9%

Ireland first cut the VAT rate on electronic books from 23% to 9%. The new rate came into force from 1 January 2019.

This followed agreement by the 28 EU member states to allow the setting VAT rates on e-books and audio books at the same rate as their paper equivalent. Prior to this agreement, since e-books were not listed in Annex III of the EU VAT Directive supplies entitled to reduced rates, member states were compelled to levy their full, standard rates.

Future global VAT / GST changes