Ireland's VRT relief on electric cars — worth up to €5,000, tapering above €40,000 OMSP and gone above €50,000 — ends on 31 December 2026. From 1 January 2027, a new battery electric car registered in Ireland pays full Vehicle Registration Tax for the first time since the relief was introduced in 2008. Here's what that actually means in euro terms, and who it affects.
The number that matters: how much more, exactly?
The relief was never a flat €5,000 in practice. Two rules cut it down: it can never exceed the VRT actually due (a BEV sits in the lowest CO2 band, so that's 7% of OMSP), and it tapers to zero between €40,000 and €50,000 OMSP. Put those together and the most relief any electric car in Ireland can receive is about €3,066 — at an OMSP of roughly €43,800, where the 7% ceiling and the taper cross. The €5,000 headline is unreachable at every price.
That also means the loss from 1 January 2027 is not "bigger on more expensive cars." It peaks in the low €40,000s and then falls away, because cars above €50,000 were already getting nothing.
| OMSP band | Relief in 2026 | From Jan 2027 | Extra cost from January |
|---|---|---|---|
| Up to €40,000 | 7% of OMSP — €1,400 at €20,000, €2,100 at €30,000, €2,800 at €40,000 | Full VRT applies | €1,400–€2,800 more |
| €40,000–€50,000 | Peaks around €3,066 near €43,800, then tapers to zero | Full VRT applies | €3,066 falling to €0 |
| Above €50,000 | No relief — already zero | Full VRT applies | No change |
So a Hyundai Kona Electric at roughly €35,000 OMSP loses about €2,450, and a Tesla Model 3 RWD around €40,000 loses about €2,800. Real money, but a long way short of the €5,000 figure that gets quoted. These are our own calculations using Revenue's published rules — you can check any specific car on our VRT calculator.
What doesn't change
It's worth being precise about what this deadline does and doesn't touch, because it's easy to lump every EV incentive together:
- The €3,500 SEAI purchase grant is a separate scheme on its own timeline — this VRT deadline doesn't automatically end it. It does move on its own, though: its upper price cap was cut from €60,000 to €50,000 on 31 July 2026.
- The home charger grant (up to €300) is unaffected, and applies to new and used EVs alike.
- Motor tax stays at €120/year for BEVs — that's a separate, ongoing structure, not part of the VRT relief.
- Running costs — charging versus fuel — don't change because of this deadline either. On our own running-cost maths (17,000km a year, 80% home charging), an EV uses about €630 of electricity a year against roughly €1,930 of petrol, using AA Ireland's July 2026 pump prices. That gap is about energy prices, not VRT. Run your own figures on our EV vs petrol calculator.
Who actually feels this
- New EV buyers ordering after 1 January 2027 feel it directly and immediately — full VRT, no relief.
- Anyone importing a used EV and registering it in Ireland after the deadline also loses the relief — see our import checklist if you want to avoid that by acting before 31 December 2026.
- Buyers of already Irish-registered used EVs aren't directly affected — that car's VRT position was settled at its original registration, whenever that was. The indirect effect is on pricing: if new EVs get several thousand euro pricier and personal imports lose their edge, demand may lean more heavily on the existing used-EV market, which is one reason it's reasonable to expect used-EV pricing to firm up rather than keep softening through 2027.
Is it worth waiting until 2027 to buy?
If you're buying new or planning a personal import, waiting past 31 December 2026 has a clear, quantifiable cost — several thousand euro on a typical mainstream BEV, with no offsetting benefit we're aware of. If you're shopping the existing Irish used-EV market, the deadline doesn't cost you anything directly by waiting, but there's no upside to waiting either, and used pricing may become less favourable once new-EV demand shifts. On balance, for most buyers already planning to go electric, there's little reason to delay past the deadline rather than after it.
Where to go next
- Still deciding new vs used? → New vs Used EV in Ireland 2026
- Shopping the used market on a budget? → Best Used EVs Under €25,000 in Ireland 2026
- Thinking about a personal import before the deadline? → Importing a Used EV to Ireland: VRT Relief Checklist
- Want the full grant mechanics and worked examples? → SEAI EV Grant & VRT Relief Guide
Don't want to wait and see?
Search used vehicles across Ireland on Autoza → Filter by electric, county and budget, and compare verified dealer stock today. Ask Mark, our buyer AI, whether buying now or waiting makes more sense for your situation. Trading in your current car? Get a free instant estimate at Value My Car.
