VRT rates in Ireland, 2026
VRT for passenger cars is a percentage of the Open Market Selling Price (OMSP) set by Revenue, based on WLTP CO2 emissions, plus a NOx levy. These are the official tables in force since 1 January 2022, verified against Revenue’s calculator. Last checked: 2026-10-06.
Budget 2027: bands 3 to 20 go up 1 point from 1 January 2027
Budget 2027 (6 October 2026) raises the CO2 rate for bands 3 to 20, every car above 80 g/km, by 1 percentage point from 1 January 2027. Bands 1 and 2 (up to 80 g/km, most electric cars and plug-in hybrids) stay as they are. A car in band 10 (115-120 g/km) pays 16% of OMSP today and 17% from January. On a €25,000 OMSP that is €250 more.
The rate is set on the day the car is registered at the NCTS centre, not the day you buy it. Register before 31 December 2026 and the table below applies. The calculator on this site uses the current table until the change takes effect.
The measure needs the Finance Bill to become law. Source: Budget 2027 taxation measures (gov.ie).
CO2 bands (category A)
| CO2 (WLTP) | Rate of OMSP | Minimum |
|---|---|---|
| 0-50 g/km | 7% | €140 |
| 50-80 g/km | 9% | €180 |
| 80-85 g/km | 9.75% | €195 |
| 85-90 g/km | 10.5% | €210 |
| 90-95 g/km | 11.25% | €225 |
| 95-100 g/km | 12% | €240 |
| 100-105 g/km | 12.75% | €255 |
| 105-110 g/km | 13.5% | €270 |
| 110-115 g/km | 15.25% | €305 |
| 115-120 g/km | 16% | €320 |
| 120-125 g/km | 16.75% | €335 |
| 125-130 g/km | 17.5% | €350 |
| 130-135 g/km | 19.25% | €385 |
| 135-140 g/km | 20% | €400 |
| 140-145 g/km | 21.5% | €430 |
| 145-150 g/km | 25% | €500 |
| 150-155 g/km | 27.5% | €550 |
| 155-170 g/km | 30% | €600 |
| 170-190 g/km | 35% | €700 |
| over 190 g/km | 41% | €820 |
The OMSP is Revenue’s valuation of the car on the Irish market - not the price you paid. Check your car’s OMSP and VRT with the calculator.
NOx levy
| NOx emissions | Charge per mg/km |
|---|---|
| 0-40 mg/km | €5 |
| 40-80 mg/km | €15 |
| above 80 mg/km | €25 |
If no NOx figure is declared, Revenue charges the maximum: €600 for petrol, hybrid and other cars, €4,850 for diesel. The same amounts act as caps when the declared figure is very high. Work out a specific figure on the NOx charge calculator. The NOx value is printed on the V5C logbook (item V.3) and the Certificate of Conformity.
Electric vehicle relief
Battery electric cars get VRT relief of up to €5,000: the full amount when the OMSP is €40,000 or less, tapering to zero at €50,000. The relief was due to end on 31 December 2026. Budget 2027 extended it by two years, to 31 December 2028, subject to the Finance Bill. In practice most used EV imports pay no VRT at all - the 7% charge on a sub-€40,000 OMSP stays under the relief. Plug-in hybrids get no relief and use the normal CO2 table.
Motor tax after registration (2021+ WLTP table)
| CO2 (WLTP) | Annual motor tax |
|---|---|
| 0 g/km | €120 |
| 1-50 g/km | €140 |
| 51-80 g/km | €150 |
| 81-90 g/km | €160 |
| 91-100 g/km | €170 |
| 101-110 g/km | €180 |
| 111-120 g/km | €190 |
| 121-130 g/km | €200 |
| 131-140 g/km | €210 |
| 141-150 g/km | €270 |
| 151-160 g/km | €280 |
| 161-170 g/km | €420 |
| 171-190 g/km | €600 |
| 191-200 g/km | €790 |
| 201-225 g/km | €1,250 |
| over 225 g/km | €2,400 |
Older cars use different tables - use the motor tax calculator for any registration year.