20 CO₂ bands · Revenue 2026

Check your VRT rates in 90 seconds

Enter a UK or NI registration plate in the calculator to see the OMSP Revenue will apply, your CO₂ band and an instant Vehicle Registration Tax estimate — no signup, no email.

Below the tool you'll find the full 2026 rate table (7%–41% of OMSP over 20 bands), the rules for vans and commercials, and a worked example you can copy for your own import.

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Free & instant No signup, no email 2026 rates

7%–41%

Of OMSP, cars

CO₂ bands

€140

Minimum car VRT

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VRT rates Ireland · 2026

What are the VRT rates in Ireland?

In Ireland in 2026, VRT rates for a passenger car range from 7% to 41% of the vehicle's Open Market Selling Price (OMSP), set by its WLTP CO₂ emissions across 20 bands. Vehicle Registration Tax is the charge you pay to register a car in the State, and it is by far the biggest cost when importing from the UK or Northern Ireland.

The calculator at the top of this page gives you an instant estimate from a registration plate or a make and model; the sections below explain exactly which rate applies to your vehicle, and why. Note that VRT is separate from import VAT, which is charged at 23% on new means of transport.

In brief

Category A cars: 7%–41% of OMSP over 20 CO₂ bands, minimum VRT €140.
Vans (Category B): 13.3% of OMSP, minimum €125; large commercials (Category C): flat €200.
Add the NOx levy (€5/€15/€25 per mg/km), capped at €4,850 for diesel and €600 for others.
The band table has been in force since 1 January 2022 and is unchanged for 2026.

The full scale

VRT rates 2026 for cars: the full CO₂ band table

The VRT rates 2026 for passenger cars (Category A, M1) are spread over 20 bands, from 7% for 0–50 g/km of CO₂ up to 41% above 190 g/km. The minimum VRT for a Category A car is €140, and the top rate of 41% was raised from 37% in 2021.

CO₂ (WLTP, g/km)	Rate (% of OMSP)	Minimum VRT (€)
0 – 50	7%	€140
51 – 80	9%	€180
81 – 85	9.75%	€195
86 – 90	10.5%	€210
91 – 95	11.25%	€225
96 – 100	12%	€240
101 – 105	12.75%	€255
106 – 110	13.5%	€270
111 – 115	15.25%	€305
116 – 120	16%	€320
121 – 125	16.75%	€335
126 – 130	17.5%	€350
131 – 135	19.25%	€385
136 – 140	20%	€400
141 – 145	21.5%	€430
146 – 150	25%	€500
151 – 155	27.5%	€550
156 – 170	30%	€600
171 – 190	35%	€700
Over 190	41%	€820

Swipe horizontally to see every column on mobile. Rates apply to WLTP CO₂ figures; a NEDC value submitted by mistake will land you in the wrong band.

Beyond passenger cars

VRT rates for vans, commercials and other categories

A light van (Category B / N1) is taxed at 13.3% of the OMSP with a minimum of €125, while large commercial vehicles and tractors (Category C) pay a flat €200. The CO₂ band scale only applies to passenger cars; vans and commercials follow these simpler, separate rules.

Category B (N1 light commercial)

13.3% of OMSP, minimum €125. This is the standard rate for most panel vans and car-derived vans.

Low-emission N1 vans

Vans at 0–120 g/km may qualify for 8% where the weight ratio is at least 125% (Finance Act 2024).

Category C (large commercials)

Large commercials, tractors and buses pay a flat €200, regardless of value or emissions.

The formula

How to calculate your VRT: formula, OMSP and the NOx levy

Your VRT is calculated by multiplying the vehicle's OMSP by its CO₂ band rate, then adding the NOx levy. Knowing your rate is not enough on its own: you also need the value it applies to and the emissions surcharge on top.

What is the OMSP and how is it set?

The Open Market Selling Price is the price your vehicle would reasonably sell for on the Irish retail market, inclusive of all taxes — not the price you paid in the UK. Revenue maintains an OMSP database by make, model, version and age, and this figure, not your invoice, is what the percentage rate is applied to. Because Irish used-car values differ from UK ones, the OMSP is often higher than your purchase price, which is why VRT can feel steep.

The NOx levy explained

On top of the CO₂-based VRT, every car pays a NOx levy based on its nitrogen-oxide emissions in mg/km, added at registration. Battery electric vehicles are exempt. The charge is banded:

€5 per mg/km for the first 0–40 mg/km.
€15 per mg/km for 41–80 mg/km.
€25 per mg/km above 80 mg/km.
Capped at €4,850 for diesel vehicles and €600 for all others.

Putting it together: total VRT = (OMSP × CO₂ band rate) + NOx levy. For a NOx figure spanning several brackets, add each slice separately — for example 90 mg/km is (40 × €5) + (40 × €15) + (10 × €25) = €1,050.

Worked example

VRT on a 2021 Mazda CX-5 diesel imported from the UK

For a 2021 Mazda CX-5 2.2 Skyactiv-D imported from the UK, with an OMSP of about €30,000 and 152 g/km of CO₂ WLTP (the 27.5% band), the base VRT works out at roughly €8,250 before the NOx levy. This turns the theory into a concrete, end-to-end calculation for a commonly imported diesel model.

Step-by-step

OMSP (Revenue database)	~€30,000
CO₂ band: 152 g/km → 151–155 band	27.5%
Base VRT: €30,000 × 27.5%	€8,250
NOx levy: diesel at ~40 mg/km	~€200
Indicative total VRT	~€8,450

Note: this is an estimate. Revenue sets the final VRT from the official OMSP on the day you register at the NCTS, so the confirmed figure can differ.

Battery electric (BEV relief)

Take an EV with an OMSP of about €35,000 and 0 g/km of CO₂: the raw VRT would be €35,000 × 7% = €2,450, but the BEV relief of up to €5,000 (for an OMSP up to €40,000) fully wipes it out — leaving €0 VRT and no NOx levy, since EVs are exempt.

Category B van

The same maths applied to a Category B van with an OMSP of €15,000 gives €15,000 × 13.3% = ~€2,000 — no CO₂ band lookup needed, because vans use the flat commercial rate.

FAQ

VRT rates: frequently asked questions

The practical questions Irish importers ask once they know the band — deadlines, VAT, refunds and exemptions.

How long do I have to register and pay VRT after importing a car?

You must register the vehicle and pay the VRT within 30 days of it arriving in the State, in person at an NCTS centre. Miss that window and Revenue can charge a late-registration penalty and, in serious cases, detain the vehicle. Book your NCTS appointment as soon as the car lands — slots can be scarce, and the 30-day clock keeps running while you wait for one.

Do I pay VRT before or after I buy the car?

You pay VRT after the purchase, when you register the car in Ireland — never to the UK seller. In practice, sensible importers get an estimate before buying so the tax is built into their budget, then pay the confirmed amount at the NCTS. VRT is settled by card or bank transfer at registration, and the vehicle cannot get its Irish plates until it is paid.

Is VAT charged on top of VRT when I import a car?

For a "new means of transport" — broadly a car under six months old or with under 6,000 km — you also owe Irish import VAT at 23% on top of the VRT. Used cars brought in from Great Britain can attract customs duty and 23% VAT as well, depending on their origin. Older cars from the EU are usually VRT-only. Check your car's status before buying, because 23% VAT can dwarf the VRT itself.

Can I get any VRT back if I later export the car?

Yes. The VRT export repayment scheme can refund part of the residual VRT when you permanently take a car out of the State, provided it is examined at an NCTS centre first and meets the age and value conditions. The refund is based on the current OMSP at the time of export, with an administration charge deducted. It is well worth claiming if you are emigrating or selling the car abroad.

Is there a VRT exemption when I move to Ireland?

If you are transferring your normal residence to Ireland, transfer-of-residence relief can exempt your personal vehicle from VRT entirely. You generally must have owned and used the car abroad for at least six months before the move, bring it in within 12 months of relocating, and keep it for 12 months afterwards. You still register it at the NCTS, but with no VRT to pay once the relief is approved.

Why is the VRT at the NCTS sometimes higher than an online estimate?

Because the NCTS uses Revenue's official OMSP for your exact version, mileage and options on the day you register, which can differ from the value an online tool assumed. Factory-fitted extras, a different trim, or a NEDC-versus-WLTP CO2 mix-up can all push the figure up. Treat any estimate as a guide and keep a small contingency; the registered amount is whatever Revenue's database returns at your appointment.

Do classic and vintage vehicles pay full VRT?

No. A vehicle that is more than 30 years old at the date of registration is treated as a classic and pays a reduced flat VRT of €200 instead of a CO2-based percentage. The age is counted from the date of first registration anywhere, not from when you import it. The car still has to be presented and registered at an NCTS centre, and it must genuinely meet the 30-year threshold to qualify.

How much VRT do motorcycles pay?

Motorcycles are charged by engine size, not by CO2. VRT is €2 per cc for the first 350 cc and €1 per cc above that, then reduced on a sliding scale as the bike ages — from 10% off after three months up to full relief for machines 30 years or older. So a nearly-new large-capacity bike carries the most VRT, while an old classic motorcycle pays very little or nothing at all.

Estimate before you commit

VRT rates for a car run from 7% to 41% of the OMSP across 20 CO₂ bands, with a NOx levy on top; vans sit at 13.3% and large commercials at a flat €200. The band you land in — and the OMSP Revenue applies — decide the whole bill.

Run your registration plate through the calculator above to get an OMSP and a full VRT estimate in seconds, then check it against the table and the worked example on this page before you buy.

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