Motor tax in Ireland in 2026 ranges from €120/year (electric and zero-emission cars) to €2,400/year (cars emitting over 225 g/km CO₂). Which table applies depends on when the car was first registered: cars registered from January 2021 use WLTP CO₂ bands (€120–€2,400), cars registered July 2008–December 2020 use Bands A0–G (€120–€2,400), and pre-July 2008 cars pay by engine size (€199–€1,809). Rates have been unchanged since 1 January 2021 and remain in force for 2026 (Department of Transport, gov.ie — accessed 6 August 2026). To get an instant figure for any car, use our free motor tax calculator.
How is motor tax calculated in Ireland?
Three systems run in parallel, decided by the car's first registration date: pre-July 2008 cars are taxed on engine size (cc); cars registered July 2008 to December 2020 are taxed on NEDC CO₂ emissions (Bands A0–G); and cars registered from 1 January 2021 are taxed on WLTP CO₂ emissions. Electric cars pay a flat €120/year under every system.
- Registered on or after 1 January 2021: WLTP CO₂ bands (16 bands, €120–€2,400)
- Registered 1 July 2008 – 31 December 2020: CO₂ Bands A0–G (€120–€2,400)
- Registered before 1 July 2008: Engine size in cc (€199–€1,809)
All rate tables below are the official Department of Transport schedule "Rates of Duty on Motor Vehicles", effective 1 January 2021 and still the current published schedule on gov.ie (accessed 6 August 2026). Citizens Information's motor tax page (edited 25 February 2026) confirms the €120 EV rate.
What are the motor tax rates for cars registered from January 2021?
Cars first registered on or after 1 January 2021 are taxed on their WLTP CO₂ figure across 16 bands. The range runs from €120/year (zero emissions) to €2,400/year (over 225 g/km). A typical new-shape petrol or hybrid hatchback (100–130 g/km WLTP) pays €180–€200/year.
| Band | WLTP CO₂ (g/km) | Annual rate |
|---|---|---|
| A | 0 | €120 |
| A1 | 1–50 | €140 |
| A2 | 51–80 | €150 |
| A3 | 81–90 | €160 |
| A4 | 91–100 | €170 |
| A5 | 101–110 | €180 |
| A6 | 111–120 | €190 |
| B1 | 121–130 | €200 |
| B2 | 131–140 | €210 |
| C1 | 141–150 | €270 |
| C2 | 151–160 | €280 |
| D | 161–170 | €420 |
| E | 171–190 | €600 |
| F1 | 191–200 | €790 |
| F2 | 201–225 | €1,250 |
| G | 226+ | €2,400 |
What are the rates for cars registered July 2008 to December 2020?
Cars first registered between 1 July 2008 and 31 December 2020 use the older NEDC CO₂ bands A0–G. Rates run from €120/year (Band A0, zero emissions) to €2,400/year (Band G). Most family hatchbacks of this era sit in Bands A3–B2, paying €190–€280/year.
| Band | NEDC CO₂ (g/km) | Annual rate |
|---|---|---|
| A0 | 0 | €120 |
| A1 | 1–80 | €170 |
| A2 | 81–100 | €180 |
| A3 | 101–110 | €190 |
| A4 | 111–120 | €200 |
| B1 | 121–130 | €270 |
| B2 | 131–140 | €280 |
| C | 141–155 | €400 |
| D | 156–170 | €600 |
| E | 171–190 | €790 |
| F | 191–225 | €1,250 |
| G | 226+ | €2,400 |
What are the motor tax rates for pre-2008 cars?
Cars first registered before 1 July 2008 are taxed on engine size, from €199/year (up to 1,000 cc) to €1,809/year (3,001 cc or more). A 1.4-litre pays €385/year and a 2.0-litre pays €710/year — often more than a far newer, cleaner car of the same size.
| Engine size (cc) | Annual rate |
|---|---|
| Not over 1,000 | €199 |
| 1,001–1,100 | €299 |
| 1,101–1,200 | €330 |
| 1,201–1,300 | €358 |
| 1,301–1,400 | €385 |
| 1,401–1,500 | €413 |
| 1,501–1,600 | €514 |
| 1,601–1,700 | €544 |
| 1,701–1,800 | €636 |
| 1,801–1,900 | €673 |
| 1,901–2,000 | €710 |
| 2,001–2,100 | €906 |
| 2,101–2,200 | €951 |
| 2,201–2,300 | €994 |
| 2,301–2,400 | €1,034 |
| 2,401–2,500 | €1,080 |
| 2,501–2,600 | €1,294 |
| 2,601–2,700 | €1,345 |
| 2,701–2,800 | €1,391 |
| 2,801–2,900 | €1,443 |
| 2,901–3,000 | €1,494 |
| 3,001 or more | €1,809 |
How much is motor tax on an electric car?
Every battery-electric car in Ireland pays a flat €120/year — the lowest motor tax band — regardless of power output or registration date (Citizens Information, page edited 25 February 2026; accessed 6 August 2026). That is €480/year less than a Band E petrol car and €2,280/year less than the top band. Browse used electric cars for sale in Ireland.
How much do hybrids and plug-in hybrids pay?
There is no separate hybrid band — hybrids are taxed on their CO₂ figure like any other car. Most plug-in hybrids registered from 2021 fall under 50 g/km WLTP, paying €140/year (Band A1). Full hybrids typically land at 90–110 g/km, paying €160–€180/year. Compare used hybrid cars for sale.
- PHEV registered 2021 or later (typically ≤50 g/km WLTP): €140/year
- PHEV registered 2008–2020 (typically 1–80 g/km NEDC): €170/year
- Full hybrid registered 2021 or later (typically 90–110 g/km): €160–€180/year
- Full hybrid registered 2008–2020 (typically 81–110 g/km): €180–€190/year
Always confirm the exact CO₂ figure on the Vehicle Registration Certificate or by checking the registration at motortax.ie — the band is set by the recorded figure, not the model name.
Does the same car cost more if registered before 2021?
Often, yes. The 2021 WLTP table has lower rates band-for-band in the mid ranges, because WLTP CO₂ figures test higher than the older NEDC figures for the same car. A 125 g/km car pays €270 on the 2008–2020 table but €200 on the 2021+ table — a €70/year difference at the same recorded CO₂.
| Recorded CO₂ | Registered 2008–2020 | Registered 2021+ |
|---|---|---|
| 95 g/km | €180 | €170 |
| 125 g/km | €270 | €200 |
| 135 g/km | €280 | €210 |
| 145 g/km | €400 | €270 |
| 165 g/km | €600 | €420 |
| 195 g/km | €1,250 | €790 |
This matters when comparing a late-2020 car against an early-2021 example of the same model — check both with our motor tax calculator before you decide. Popular low-tax choices include used Toyotas, most of which are hybrids in the €160–€200/year range.
How do I pay motor tax in Ireland?
Pay online at motortax.ie with your registration number, PIN, email address and a debit or credit card — insurance details are no longer required for online renewal (Citizens Information, edited 25 February 2026). You can also pay in person at your local motor tax office or by post. Discs are issued for 3, 6 or 12 months.
| Payment period | Cost |
|---|---|
| 12 months | 100% of the annual rate (cheapest per month) |
| 6 months | 55.5% of the annual rate |
| 3 months | 28.25% of the annual rate |
| Arrears (per month owed) | 1/10 of the annual rate |
Paying 12 months at a time is always cheapest: two half-year discs cost 111% of the annual rate, and four quarterly discs cost 113%. You cannot tax a car for less than 3 months. (Payment percentages: Department of Transport rates schedule, accessed 6 August 2026.)
What happens if my motor tax lapses?
If your own car's tax lapses, you must pay arrears — charged at one-tenth of the annual rate per month owed — before a new disc issues, unless you made an off-the-road declaration in advance during the month the disc expired. Driving without valid motor tax is an offence.
Good news if you're buying: a new owner does not inherit the previous owner's arrears. Citizens Information (edited 25 February 2026) confirms that when you buy a vehicle whose tax has expired, you do not pay the arrears from the expiry of the last disc up to the end of the month before you bought it — your liability starts from the month of purchase. Still, don't drive it until ownership is registered and tax is paid.
How do I check a car's motor tax before buying?
Enter the registration at motortax.ie to see the current expiry date and annual rate — which tells you the band. Then use our motor tax calculator to compare running costs across cars you're considering, and run an NCT check on the same registration while you're at it.
What are the cheapest cars to tax in Ireland?
Electric cars are cheapest at €120/year, followed by plug-in hybrids registered from 2021 at €140/year, and full hybrids at €160–€180/year. The gap is real money: €120 (EV) versus €600 (Band E) is €480/year — €2,400 over five years of ownership.
- €120/year: every battery-electric car — see used EVs for sale
- €140–€170/year: plug-in hybrids (band depends on registration date)
- €160–€200/year: full hybrids and efficient small petrol cars
- €190–€280/year: most modern diesel cars (typically 110–140 g/km)
Ready to find a low-tax car? Search used vehicles on Autoza — filter by fuel type, compare running costs, and check any car's tax band with our free motor tax calculator.
