Motor tax in Ireland is an annual charge paid to your local county council for the right to drive your vehicle on public roads. The amount you pay depends on your car's CO₂ emissions (for post-2008 cars) or engine size (for pre-2008 cars) — and for commercial vehicles, unladen weight. This guide covers every band, how to pay, and how to choose a car that minimises your annual motor tax bill.
The short answer
For most used cars in Ireland registered after 2008, annual motor tax ranges from €120/year (lowest CO₂ band, including most EVs and mild hybrids) to €2,400/year (Band G, over 225 g/km CO₂ — large petrol SUVs and performance cars). The average used family hatchback (120–140 g/km) pays €200–€280/year. You can check any car's motor tax band before buying using motorcheck.ie or the tax rate tables at motortax.ie.
How Irish motor tax is calculated
There are two different systems depending on the car's registration date:
- Post-2008 (July 2008 onwards): CO₂ emissions-based (Bands A–G)
- Pre-2008 (registered before July 2008): Engine size-based (cc rating)
A third system applies to electric and hydrogen vehicles (flat rate).
CO₂-based motor tax bands (post-July 2008)
The following annual rates apply for 2026 (personal passenger cars registered after July 2008):
| Band | CO₂ g/km | Annual Rate |
|---|---|---|
| A0 | 0 g/km (EV/hydrogen) | €120 |
| A1 | 1–80 g/km | €170 |
| A2 | 81–100 g/km | €180 |
| A3 | 101–110 g/km | €190 |
| A4 | 111–120 g/km | €200 |
| B1 | 121–130 g/km | €270 |
| B2 | 131–140 g/km | €280 |
| C | 141–155 g/km | €400 |
| D | 156–170 g/km | €600 |
| E | 171–190 g/km | €790 |
| F | 191–225 g/km | €1,250 |
| G | 226+ g/km | €2,400 |
Rates are set in each annual Budget. The figures above are the 2026 rates — always verify at motortax.ie for the most current figures.
Engine size-based motor tax (pre-July 2008)
For cars registered before July 2008, motor tax is based on engine size (cc):
| Engine size | Annual Rate |
|---|---|
| Up to 1,000 cc | €199 |
| 1,001–1,100 cc | €299 |
| 1,101–1,200 cc | €330 |
| 1,201–1,300 cc | €358 |
| 1,301–1,400 cc | €385 |
| 1,401–1,500 cc | €413 |
| 1,501–1,600 cc | €514 |
| 1,601–1,700 cc | €544 |
| 1,701–1,800 cc | €636 |
| 1,801–1,900 cc | €673 |
| 1,901–2,000 cc | €710 |
| 2,001–2,100 cc | €906 |
| 2,101–2,500 cc | €951–€1,080 |
| 2,501–3,000 cc | €1,087–€1,494 |
| Over 3,000 cc | €1,809 |
Electric and hydrogen vehicles
All battery-electric vehicles (BEVs) and hydrogen fuel cell vehicles pay the flat Band A0 rate of €120/year regardless of power output. Plug-in hybrids (PHEVs) are classified by their CO₂ emissions figure (typically 20–45 g/km for most PHEVs), which places them in Band A1 or A2 — €170–€180/year.
Mild hybrids are not classified separately — they are taxed by their CO₂ emissions in the same CO₂ band system. A mild hybrid with 95 g/km CO₂ is in Band A2 (€180/year).
Motor tax for common Irish used cars (2026)
To give context, here are the typical motor tax bands for the most popular used cars in Ireland:
- Toyota Yaris Hybrid (2020–2022): ~90 g/km → Band A2 → €180/year
- Toyota Corolla Hybrid (2019–2022): ~103–116 g/km → Band A3/A4 → €190–€200/year
- VW Golf 1.5 TSI (2020–2022): ~115–132 g/km → Band A4/B1 → €200–€270/year
- Nissan Qashqai 1.3 DIG-T (2021–2022): ~130–148 g/km → Band B1/C → €270–€400/year
- Dacia Duster 1.0 TCe (2020–2021): ~138–144 g/km → Band B2/C → €280–€400/year
- Hyundai Tucson 1.6 T-GDI PHEV: ~37 g/km → Band A1 → €170/year
- BMW 3 Series 320d (2019–2021): ~117–131 g/km → Band A4/B1 → €200–€270/year
- Peugeot 208 e-208 (EV): 0 g/km → Band A0 → €120/year
- Ford Kuga PHEV: ~26–29 g/km → Band A1 → €170/year
- VW Polo 1.0 TSI (2020–2022): ~105–115 g/km → Band A3/A4 → €190–€200/year
How to pay motor tax in Ireland
Motor tax can be paid:
- Online: motortax.ie — 24/7 online renewal using your PIN (from your renewal notice) and your insurance details
- In person: At your local Motor Tax Office (attached to most county councils)
- By post: Renewal form, payment, and documentation posted to your local office
Motor tax can be paid for 3, 6, or 12 months:
- 12 months: Full annual rate (cheapest per month)
- 6 months: 55.5% of the annual rate
- 3 months: 28.25% of the annual rate
Paying 12 months at a time is slightly cheaper per month than rolling 3-month or 6-month payments. You cannot pay for less than 3 months.
Motor tax arrears and penalties
If your motor tax has lapsed, you must pay any arrears owing from the date it expired before a new disc can be issued. You cannot renew motor tax partway through a lapsed period without paying the gap. Driving without valid motor tax is a fixed charge penalty (€80 on-the-spot, rising to €120 if unpaid within 28 days) and can result in your vehicle being clamped.
Buying a used car — checking motor tax
Before buying any used car, check the motor tax status at motortax.ie using the vehicle's registration number. This confirms:
- Current motor tax expiry date
- Annual rate (and therefore the CO₂ band)
- Vehicle type category
A car with lapsed motor tax means the seller has an unpaid arrears liability — this typically passes with the vehicle. Always check before completing a purchase.
The cheapest used cars to tax in Ireland
The cars with the lowest annual motor tax are typically:
- All battery-electric cars (€120/year) — Peugeot e-208, Opel Corsa Electric, Renault Zoe, Nissan Leaf, Tesla Model 3, Kia Niro EV
- Plug-in hybrids with under 50 g/km CO₂ (€170/year) — Toyota RAV4 PHEV, Ford Kuga PHEV, Hyundai Tucson PHEV, Kia Sportage PHEV, VW Golf GTE
- Toyota Yaris Hybrid and similar mild/full hybrids (€180/year at 81–100 g/km)
The difference between a Band A0 EV (€120/year) and a Band E petrol SUV (€790/year) is €670/year — meaningful over a 5-year ownership period (€3,350 difference).
