Tariffs explained

Upcoming price and levy changes

Bord Gáis Energy has announced changes to our residential electricity and gas prices, effective from 9 October 2026. You can view the upcoming price changes below and refer to our price change information here

There will also be changes to the PSO levy from the 1 October 2026. 

Upcoming Smart Dynamic residential prices

The Smart Dynamic tariff, the base unit rate will increase by 13.7% while the standing charge will increase by 4.7%, from 9 October 2026. 

Effective from the 9th of October 2026 

Rate type

Rate type

Annual Standing Charge (€)

Annual Standing Charge (€)

Base unit rate (cent per kWh)

Base unit rate (cent per kWh)

Rate type

Urban

Annual Standing Charge (€)

€347.56 Inc VAT
318.86 Exc VAT 

Base unit rate (cent per kWh)

19.02c Inc VAT
17.45c Exc VAT

Rate type

Rural

Annual Standing Charge (€)

€413.05 Inc VAT 
378.94 Exc VAT

Base unit rate (cent per kWh)

19.02c Inc VAT
17.45c Exc VAT

Note: Discount's are not applied to smart dynamic tariffs. 

Upcoming PSO levy change

The Public Service Obligation (PSO) levy is mandated by the Irish Government and approved by the European Commission.

Due to recent electricity market stabilization and projected wholesale pricing, a significantly lower PSO payment will be required for 2026/2027.

There is an annual PSO levy of €6.67 including VAT (€6.12 excluding VAT) from 1 October 2026 to 30 September 2027.

For further information relating to the PSO levy, please visit cru.ie.

Upcoming residential gas tariffs & prices

Effective from 9 October 2026

Annual Standing Charge (€)

Annual Standing Charge (€)

Capacity Rate (€/Peak day kWh)

Capacity Rate (€/Peak day kWh)

Unit Rate (Cent per kWh)

Unit Rate (Cent per kWh)

Unit Rate - 0% Discount

Unit Rate - 0% Discount

EAB - 0% Discount

EAB - 0% Discount

Annual Standing Charge (€)

140.92 Inc VAT 129.28 Ex VAT

Capacity Rate (€/Peak day kWh)

N/A

Unit Rate (Cent per kWh)

12.36 Inc VAT 11.34 Ex VAT

Unit Rate - 0% Discount

12.36 Inc VAT 11.34 Ex VAT

EAB - 0% Discount

1639

Annual Standing Charge (€)
140.92 Inc VAT 129.28 Ex VAT
Capacity Rate (€/Peak day kWh)
N/A
Unit Rate (Cent per kWh)
12.36 Inc VAT 11.34 Ex VAT
Unit Rate - 0% Discount
12.36 Inc VAT 11.34 Ex VAT
EAB - 0% Discount
1639

Upcoming residential electricity tariffs & prices

Effective from 9 October 2026

Rate type

Rate type

Annual Standing Charge (€)

Annual Standing Charge (€)

Unit Rate (Cent per kWh)

Unit Rate (Cent per kWh)

Unit Rate - 0% Discount

Unit Rate - 0% Discount

EAB - 0% Discount

EAB - 0% Discount

Rate type

24 Hr Rate

Annual Standing Charge (€)

262.38 Inc VAT240.72 Ex VAT

Unit Rate (Cent per kWh)

45.38 Inc VAT 41.63 Ex VAT

Unit Rate - 0% Discount

45.38 Inc VAT 41.63 Ex VAT

EAB - 0% Discount

2175

Annual Standing Charge (€)
24 Hr Rate
262.38 Inc VAT240.72 Ex VAT
Unit Rate (Cent per kWh)
24 Hr Rate
45.38 Inc VAT 41.63 Ex VAT
Unit Rate - 0% Discount
24 Hr Rate
45.38 Inc VAT 41.63 Ex VAT
EAB - 0% Discount
24 Hr Rate
2175

Upcoming residential smart tariffs & prices

Effective from 9 October 2026

Rate type

Rate type

Annual Standing Charge (€)

Annual Standing Charge (€)

Unit Rate (Cent per kWh)

Unit Rate (Cent per kWh)

Unit Rate - 0% Discount

Unit Rate - 0% Discount

EAB - 0% Discount

EAB - 0% Discount

Rate type

Day Rate

Annual Standing Charge (€)

262.38 Inc VAT240.72 Ex VAT

Unit Rate (Cent per kWh)

48.49 Inc VAT44.49 Ex VAT

Unit Rate - 0% Discount

48.49 Inc VAT44.49 Ex VAT

EAB - 0% Discount

€ 2138

Rate type

Night Rate

Unit Rate (Cent per kWh)

35.8 Inc VAT32.84 Ex VAT

Unit Rate - 0% Discount

35.8 Inc VAT32.84 Ex VAT

Rate type

Peak Rate Mon to Fri

Unit Rate (Cent per kWh)

59.03 Inc VAT54.16 Ex VAT

Unit Rate - 0% Discount

59.03 Inc VAT54.16 Ex VAT

Annual Standing Charge (€)
Day Rate
262.38 Inc VAT240.72 Ex VAT
Night Rate
Peak Rate Mon to Fri
Unit Rate (Cent per kWh)
Day Rate
48.49 Inc VAT44.49 Ex VAT
Night Rate
35.8 Inc VAT32.84 Ex VAT
Peak Rate Mon to Fri
59.03 Inc VAT54.16 Ex VAT
Unit Rate - 0% Discount
Day Rate
48.49 Inc VAT44.49 Ex VAT
Night Rate
35.8 Inc VAT32.84 Ex VAT
Peak Rate Mon to Fri
59.03 Inc VAT54.16 Ex VAT
EAB - 0% Discount
Day Rate
€ 2138
Night Rate
Peak Rate Mon to Fri

Current residential gas tariffs & prices

Annual Standing Charge (€)

Annual Standing Charge (€)

Capacity Rate (€/Peak day kWh)

Capacity Rate (€/Peak day kWh)

Unit Rate (Cent per kWh)

Unit Rate (Cent per kWh)

Unit Rate - 0% Discount

Unit Rate - 0% Discount

EAB - 0% Discount

EAB - 0% Discount

Annual Standing Charge (€)

131.69 Inc VAT 120.82 Ex VAT

Capacity Rate (€/Peak day kWh)

N/A

Unit Rate (Cent per kWh)

11.17 Inc VAT 10.25 Ex VAT

Unit Rate - 0% Discount

11.17 Inc VAT 10.25 Ex VAT

EAB - 0% Discount

1498

Annual Standing Charge (€)
131.69 Inc VAT 120.82 Ex VAT
Capacity Rate (€/Peak day kWh)
N/A
Unit Rate (Cent per kWh)
11.17 Inc VAT 10.25 Ex VAT
Unit Rate - 0% Discount
11.17 Inc VAT 10.25 Ex VAT
EAB - 0% Discount
1498
  • Current prices effective from 1 May 2025. 
  • Gas EAB also includes the Carbon Tax which is charged at 0.01148 €/kWh (ex VAT) or €0.0125132 €/kWh (incl. VAT) effective from 1 May 2025.
  • LRU EAB- An industry average annual usage figure of 11,000 kWh has been used to calculate the EAB for the LRU Price Plan (as required by the CRU). Customers on the LRU Price Plan use above 73,000 kWh per annum, therefore the average annual bill is likely to be higher than the EAB shown. SPC used in the calculation represents the mid point of our Large Residential User customer base.
  • Pay As You Go customers: for our current Pay As You Go gas tariff, please refer to our standard gas tariff listed above.
  • Learn more about Your Loyalty Tariff here
  • Learn more about Estimated Annual Bill (EAB) below

Current residential electricity tariffs & prices

Rate type

Rate type

Annual Standing Charge (€)

Annual Standing Charge (€)

Unit Rate (Cent per kWh)

Unit Rate (Cent per kWh)

Unit Rate - 0% Discount

Unit Rate - 0% Discount

EAB - 0% Discount

EAB - 0% Discount

Rate type

24 Hr Rate

Annual Standing Charge (€)

244.77 Inc VAT224.55 Ex VAT

Unit Rate (Cent per kWh)

41.59 Inc VAT 38.16 Ex VAT

Unit Rate - 0% Discount

41.59 Inc VAT 38.16 Ex VAT

EAB - 0% Discount

2011

Annual Standing Charge (€)
24 Hr Rate
244.77 Inc VAT224.55 Ex VAT
Unit Rate (Cent per kWh)
24 Hr Rate
41.59 Inc VAT 38.16 Ex VAT
Unit Rate - 0% Discount
24 Hr Rate
41.59 Inc VAT 38.16 Ex VAT
EAB - 0% Discount
24 Hr Rate
2011

Current residential smart tariffs & prices

Rate type

Rate type

Annual Standing Charge (€)

Annual Standing Charge (€)

Unit Rate (Cent per kWh)

Unit Rate (Cent per kWh)

Unit Rate - 0% Discount

Unit Rate - 0% Discount

EAB - 0% Discount

EAB - 0% Discount

Rate type

Day Rate

Annual Standing Charge (€)

244.77 Inc VAT224.55 Ex VAT

Unit Rate (Cent per kWh)

44.45 Inc VAT40.78 Ex VAT

Unit Rate - 0% Discount

44.45 Inc VAT40.78 Ex VAT

EAB - 0% Discount

€ 1977

Rate type

Night Rate

Unit Rate (Cent per kWh)

32.81 Inc VAT30.1 Ex VAT

Unit Rate - 0% Discount

32.81 Inc VAT30.1 Ex VAT

Rate type

Peak Rate Mon to Fri

Unit Rate (Cent per kWh)

54.11 Inc VAT49.64 Ex VAT

Unit Rate - 0% Discount

54.11 Inc VAT49.64 Ex VAT

Annual Standing Charge (€)
Day Rate
244.77 Inc VAT224.55 Ex VAT
Night Rate
Peak Rate Mon to Fri
Unit Rate (Cent per kWh)
Day Rate
44.45 Inc VAT40.78 Ex VAT
Night Rate
32.81 Inc VAT30.1 Ex VAT
Peak Rate Mon to Fri
54.11 Inc VAT49.64 Ex VAT
Unit Rate - 0% Discount
Day Rate
44.45 Inc VAT40.78 Ex VAT
Night Rate
32.81 Inc VAT30.1 Ex VAT
Peak Rate Mon to Fri
54.11 Inc VAT49.64 Ex VAT
EAB - 0% Discount
Day Rate
€ 1977
Night Rate
Peak Rate Mon to Fri
  • Current prices effective from 1 December 2025. 
  • There is an annual PSO levy of €19.08 including VAT (€17.52 excluding VAT) from 1 December 2025 to 30 September 2026. 
  • There is an annual PSO levy of €6.67 including VAT (€6.12 excluding VAT) from 1 October 2026 to 30 September 2027.
  • Smart Pay As You Go electricity customers: for our current Smart Pay As You Go tariff, please refer to our Urban Smart All Day tariff or Rural Smart All Day tariff (no discount) listed in the table above.
  • Learn more about Smart Tariffs
  • For more information on electricity plans, visit our home electricity hub.

Current Smart Dynamic residential prices

Rate type

Rate type

Annual Standing Charge (€)

Annual Standing Charge (€)

Base unit rate (cent per kWh)

Base unit rate (cent per kWh)

+ Dynamic unit rate

+ Dynamic unit rate

Rate type

Urban

Annual Standing Charge (€)

331.96 Inc VAT
304.55 Exc VAT

Base unit rate (cent per kWh)

16.73 Inc VAT
15.35 Exc VAT

+ Dynamic unit rate

Day-ahead prices

Rate type

Rural

Annual Standing Charge (€)

394.50 Inc VAT
361.93 Exc VAT

Base unit rate (cent per kWh)

16.73 Inc VAT
15.35 Exc VAT

+ Dynamic unit rate

Day-ahead prices

Annual Standing Charge (€)

Urban

331.96 Inc VAT
304.55 Exc VAT

Rural

394.50 Inc VAT
361.93 Exc VAT

Base unit rate (cent per kWh)

Urban

16.73 Inc VAT
15.35 Exc VAT

Rural

16.73 Inc VAT
15.35 Exc VAT

+ Dynamic unit rate
  • The dynamic tariff consists of three price components - standing charge, base unit rate (as shown above) and a dynamic unit rate. The dynamic unit rate changes every half hour. It’s linked to the day‑ahead electricity market, so prices can go up or down. See Day-ahead prices.
  • There’s no Estimated Annual Bill (EAB) for this plan. That’s because day‑ahead market prices change every half hour, so there isn’t a fixed annual cost that can be accurately calculated upfront.
  • There’s also no discount applied to the unit rate. With the Smart Dynamic tariff, you’re already getting direct access to wholesale electricity prices.
  • Please note that this is a financially risky product as there is no certainty on the dynamic unit rate. Prices effective from 9 October. 
  • There is an annual PSO levy of €19.08 including VAT (€17.52 excluding VAT) from 1 December 2025 to 30 September 2026.
  • There is an annual PSO levy of €6.67 including VAT (€6.12 excluding VAT) from 1 October 2026 to 30 September 2027.
Learn more about Smart Dynamic tariff

Microgeneration

If you generate surplus electricity, you can earn €0.185 credit per kWh. Subject to change. Payments are made four times a year and will be paid as a credit on your electricity bill. VAT on your microgeneration payment will be accounted for by Bord Gáis Energy. For more information visit our Microgeneration page or our help section.

Estimated Annual Bill (EAB)

The Commission for Regulation of Utilities (CRU) requires all electricity and gas suppliers to set out an “Estimated Annual Bill” figure for each of their offers. This figure indicates an estimated annual bill for that particular offer. It is based on CRU published average annual consumption figures and suppliers then apply their own price plans to calculate the EAB. 

Click here to read more about EAB

Fixed Rate Tariffs