In short: Irish VRT on a passenger car is a percentage of the car's OMSP (Revenue's assessed Irish market value) set by its CO₂ emissions — from 7% (≤50 g/km) up to 41% (191+ g/km) — plus a NOx levy of €5–€25 per mg/km. Battery-electric cars get up to €5,000 relief until 31 December 2026. Use the calculator above for your exact figure, or the full 20-band table below.
How Irish VRT is Calculated
Vehicle Registration Tax (VRT) is charged when a vehicle is first registered in Ireland. This applies to brand-new cars purchased from Irish dealers as well as used vehicles imported from the UK, Northern Ireland, or elsewhere in the EU. The tax is calculated based on two components: CO₂ emissions and NOx emissions.
CO₂ Component
For passenger cars (Category A / M1 vehicles), the CO₂ component is calculated by multiplying the vehicle's Open Market Selling Price (OMSP) by a percentage rate determined by the vehicle's WLTP CO₂ emissions. There are 20 bands ranging from 7% for ultra-low emission vehicles (0–50 g/km) up to 41% for vehicles emitting more than 190 g/km. Each band also has a minimum charge — for example, even if 7% of the OMSP is less than €140, the charge will be €140.
NOx Levy
The Nitrogen Oxide (NOx) levy applies to all Category A vehicles except fully electric vehicles. It is calculated in three tiers: €5 per mg/km for the first 40 mg/km, €15 per mg/km for the next 40 mg/km (41–80), and €25 per mg/km above 80 mg/km. If NOx emissions evidence cannot be provided, Revenue applies a default maximum charge of €4,850 for diesel vehicles or €600 for all others.
What is OMSP?
The Open Market Selling Price is Revenue's independently assessed retail value for a specific vehicle on the Irish market. It takes into account the make, model, version, variant, age, and mileage. Revenue maintains a database of OMSP values for every statistical code (a unique identifier for each vehicle configuration). For used imports, Revenue applies depreciation based on the vehicle's age and adjusts for mileage above or below the expected norm. This calculator uses Revenue's official OMSP data directly, giving you the same figures used at the NCTS registration centre.
Commercial Vehicles (Category B)
Since 1 July 2025, commercial vehicles (N1 vans up to 3,500kg GVW) are taxed based on CO₂ emissions: 8% for vehicles up to 120 g/km WLTP, or 13.3% for vehicles above 120 g/km. Some qualifying commercial vans with fewer than 4 seats and a laden mass greater than 130% of their mass in service pay a flat €200 fee instead (the threshold is 125% for electric N1 vehicles, since 1 January 2025).
Electric Vehicles
Battery electric vehicles (BEVs) benefit from VRT relief until 31 December 2026. For vehicles with an OMSP up to €40,000, relief of up to €5,000 applies — effectively reducing VRT to zero for most affordable EVs. For vehicles between €40,000 and €50,000 OMSP, the relief tapers. Above €50,000 OMSP, full VRT applies. Pure electric vehicles are also exempt from the NOx levy.
VRT relief is only one piece of the EV cost picture — the SEAI grant (worth up to €3,500 on qualifying new EVs) layers on top. Our SEAI EV grant guide for 2026 walks through who qualifies, how to claim it, and what quietly changed this year.
Importing a Vehicle: What to Expect
When importing a used vehicle into Ireland, you must register it within 30 days of entry into the State. You'll need to book an appointment with the NCTS for a pre-registration examination within 7 days. The VRT amount will be confirmed at registration — this calculator provides an accurate estimate based on Revenue's current data, but the final amount is determined at the point of registration.
Worked Example: importing a 2021 BMW 320d
Take a 2021 BMW 320d with an Irish OMSP of €38,000, CO₂ emissions of 119 g/km (WLTP) and NOx of 35 mg/km:
- VRT (CO₂ component): 119 g/km sits in the 116–120 g/km band = 16% → €38,000 × 16% = €6,080
- NOx levy: 35 mg/km × €5/mg = €175
- Estimated VRT due at registration: ~€6,255
Because this is a post-Brexit UK import, you would also owe 23% Irish VAT on the customs value, plus 10% customs duty if the car is not UK-built — factor these in before you commit. Figures are estimates; the exact VRT is confirmed by Revenue at your NCTS appointment. (Verified against revenue.ie, 2026.)
Worked Example: a battery-electric car under €40,000 OMSP
Take a used Hyundai Kona Electric with an Irish OMSP of €28,500. As a BEV it sits in the lowest CO₂ band (7%) and is exempt from the NOx levy:
- VRT (CO₂ component): €28,500 × 7% = €1,995
- NOx levy: exempt (fully electric) = €0
- EV relief (OMSP under €40,000): up to €5,000, fully cancelling the €1,995 VRT owed
- Estimated VRT due at registration: €0
The relief applies until 31 December 2026 and tapers between €40,000–€50,000 OMSP before disappearing above €50,000. (Verified against revenue.ie, 21 July 2026.)
Related free tools: EV grants calculator · car finance calculator · running costs calculator · find your VRT statistical code. Or search used vehicles on Autoza.
VRT rates 2026 — all 20 CO₂ bands
The full Category A (passenger car) CO₂ band table used to set the VRT rate, current for 2026. Find your car's WLTP CO₂ figure, read across to the rate, and multiply by the OMSP. Each band also has a minimum VRT that applies if the percentage works out lower. Verified against revenue.ie, 21 July 2026.
| Band | CO₂ (WLTP) | VRT rate | Min. VRT |
|---|---|---|---|
| 1 | 0–50 g/km | 7% | €140 |
| 2 | 51–80 g/km | 9% | €180 |
| 3 | 81–85 g/km | 9.75% | €195 |
| 4 | 86–90 g/km | 10.5% | €210 |
| 5 | 91–95 g/km | 11.25% | €225 |
| 6 | 96–100 g/km | 12% | €240 |
| 7 | 101–105 g/km | 12.75% | €255 |
| 8 | 106–110 g/km | 13.5% | €270 |
| 9 | 111–115 g/km | 15.25% | €305 |
| 10 | 116–120 g/km | 16% | €320 |
| 11 | 121–125 g/km | 16.75% | €335 |
| 12 | 126–130 g/km | 17.5% | €350 |
| 13 | 131–135 g/km | 19.25% | €385 |
| 14 | 136–140 g/km | 20% | €400 |
| 15 | 141–145 g/km | 21.5% | €430 |
| 16 | 146–150 g/km | 25% | €500 |
| 17 | 151–155 g/km | 27.5% | €550 |
| 18 | 156–170 g/km | 30% | €600 |
| 19 | 171–190 g/km | 35% | €700 |
| 20 | 191+ g/km | 41% | €820 |
VRT — frequently asked questions
What is VRT (Vehicle Registration Tax)?
Vehicle Registration Tax (VRT) is a tax charged when a vehicle is registered for the first time in Ireland — both new cars from Irish dealers and used imports from the UK, Northern Ireland or the EU. It is paid at the NCTS centre at registration.
How is VRT calculated in Ireland?
For passenger cars (Category A), VRT = (OMSP × CO₂ rate) + NOx levy. The OMSP is Revenue's assessed Irish retail value for the exact vehicle. The CO₂ rate runs from 7% (≤50 g/km) to 41% (191+ g/km) across 20 bands. The NOx levy adds €5/mg for the first 40 mg/km, €15/mg for 41–80, and €25/mg above 80.
How much is VRT on a UK import?
VRT on a UK import is the CO₂ component (7%–41% of the Irish OMSP, by CO₂ band) plus the NOx levy. A typical mid-size diesel around 119 g/km sits in the 16% band — e.g. a €38,000 OMSP car ≈ €6,080 VRT plus ~€175 NOx. Post-Brexit you may also owe 23% Irish VAT on the customs value and 10% customs duty if the car is not UK-built.
Do electric cars pay VRT in Ireland?
Battery-electric cars get VRT relief of up to €5,000 until 31 December 2026. A BEV sits in the lowest CO₂ band (7%), so for an OMSP up to €40,000 the relief usually cancels the VRT entirely; from €40,000 to €50,000 it tapers; above €50,000 full VRT applies. EVs are also exempt from the NOx levy.
What is the NOx levy and how much is it?
The NOx levy is charged on every Category A car except pure EVs: €5 per mg/km for the first 40 mg/km, €15 per mg/km for 41–80, and €25 per mg/km above 80. If you cannot provide a NOx figure, Revenue applies the maximum default — €4,850 for diesel or €600 for everything else — so always supply the NOx mg/km figure from your Certificate of Conformity.
Is VRT cheaper on a low-emission car?
Yes — VRT is tied directly to CO₂. The lowest band (≤50 g/km) is 7% of OMSP; the highest (191+ g/km) is 41%. Dropping one or two CO₂ bands on a similar-priced car can save hundreds to thousands in VRT, and a battery-electric car can pay little or none thanks to the €5,000 relief.
What is OMSP?
OMSP stands for Open Market Selling Price — Revenue's independently assessed Irish retail value for a specific vehicle, based on make, model, version, age and mileage. It is NOT the price you paid; it is what Revenue determines the car would sell for on the Irish market, and it is what VRT is charged on.
Where do I find my car's CO₂ and NOx figures?
Both are on the Certificate of Conformity (CoC) and, for UK imports, the V5C registration document. Modern cars have WLTP CO₂ figures; older cars may show NEDC figures, which Revenue converts to WLTP using a standard formula. The NOx figure (mg/km) is the one that avoids the maximum default levy.
How long do I have to register an imported car and pay VRT?
You must register within 30 days of the vehicle entering the State, and book the NCTS pre-registration examination within 7 days of entry. The VRT is calculated and paid at the NCTS centre at registration. Missing the deadline can lead to penalties.
Can I get a VRT exemption or refund?
A few cases qualify: transfer of residence (moving to Ireland with a vehicle you owned and used for 6+ months abroad), certain Disabled Drivers and Disabled Passengers scheme reliefs, and an export repayment when you permanently export a car out of the State. A standard used import does not get an exemption.