Estimate EV Vehicle Registration Tax (VRT) for Irish registrations with automatic consideration of Revenue’s EV relief rules for 2026.
Electric Car VRT Calculator Ireland helps you estimate the VRT payable when registering a fully electric vehicle (BEV) in Ireland. The estimate mirrors Revenue’s CO₂-based VRT bands for passenger cars and applies current EV relief where eligible. Because battery electric cars are zero-emission, many qualify for partial or full VRT relief up to the policy limits. Use the calculator below to estimate your electric vehicle’s VRT instantly.
Most electric cars pay €0 VRT due to the €5,000 relief. However, the
relief is capped based on the Open Market Selling Price (OMSP).
• OMSP up to €40,000: €5,000 relief (usually €0 VRT payable).
• OMSP €40,000 - €50,000: Relief tapers down.
• OMSP over €50,000: No VRT relief (you pay the full 7% rate).
In Ireland, fully electric vehicles (BEVs) are taxed at the lowest possible VRT rate (7% for Category A) because they produce zero CO₂ emissions at the tailpipe. To further encourage the switch to electric, a generous VRT relief scheme is in place, effectively making most sub-€40,000 electric cars tax-free upon registration.
OMSP up to €40,000 qualifies for the full €5,000 VRT relief.
OMSP between €40,001 and €50,000 sees relief reduced proportionately.
Luxury EVs with OMSP over €50,000 pay the full 7% VRT rate.
How much do you actually save by going electric? Let's compare two cars with an OMSP of €35,000.
| Car Type | CO₂ (WLTP) | VRT Rate | Gross VRT | Relief | Total Due |
|---|---|---|---|---|---|
| Electric (BEV) | 0 g/km | 7% | €2,450 | €2,450 | €0 |
| Petrol (Mild Hybrid) | 120 g/km | 16% | €5,600 | €0 | €5,600 |
| Diesel | 135 g/km | 18% | €6,300 | €0 | €6,300 (+ NOx) |
The current €5,000 VRT relief is scheduled to remain until 31 December 2026. While the government has extended this in the past, there is an ongoing policy shift toward taxing higher-weight vehicles regardless of their fuel type.
Pro Tip: Many premium EVs exceed the €50,000 threshold. When buying a used EV from the UK, ensure the Irish OMSP (which includes VAT) is accurately calculated, as crossing the €40k or €50k mark significantly changes your tax liability.
Direct reduction of VRT payable at registration. Most EVs under €40k OMSP pay €0 VRT. Valid for registrations up to December 31, 2026.
SEAI provides a grant of €300 toward the purchase and installation of an electric vehicle home charger point. Ideal for first-time EV owners.
Reduced toll rates for fully electric cars. Savings of up to 50% on M50 tolls and other major routes in Ireland for participating account holders.
Benefit-in-Kind (BIK) exemption on the first €35,000 of the 2026 OMSP for electric vehicles, drastically reducing tax for employees.
Buying a new electric car? You may be eligible for a purchase grant of up to €3,500 from the SEAI. Note: These grants are only for new private cars and cannot be applied to used imports.
Not automatically. However, qualifying BEVs can receive up to €5,000 VRT relief (often reducing the charge to zero) subject to OMSP limits and registration date.
The maximum VRT relief for qualifying electric vehicles is €5,000. This applies to new and used BEVs with an OMSP of €40,000 or less. Between €40,000 and €50,000, the relief tapers on a sliding scale. EVs above €50,000 receive no VRT relief and pay the full 7% rate.
Yes. Full relief typically applies up to €40,000 OMSP, it tapers between €40,000–€50,000, and no relief applies above €50,000.
You’ll still register the vehicle and pay any VRT due. Imports from Great Britain may also attract customs duty and VAT unless you qualify for preferential zero duty under EU-UK rules of origin.
Current EV relief applies to qualifying vehicles registered up to 31 December 2026 (subject to policy updates in Budget 2026). Always check Revenue.ie for latest dates.
For VRT banding, EVs are 0g/km CO₂. You must provide standard registration and import documentation; the calculator uses WLTP rules (or NEDC conversions where relevant) to place vehicles in the correct band.
No. SEAI grants generally apply only to new approved BEVs priced between €14,000 and €60,000. Dealers usually handle the application.
Yes, but with significant relief. A Tesla Model 3 with OMSP €38,000 pays 7% (€2,660) minus €5,000 relief = €0 VRT. A Tesla Model S at €90,000 OMSP (over €50,000) pays full VRT of €6,300 with no relief. Always check the OMSP as it determines relief eligibility.
Yes, VRT relief applies to both new and used electric vehicles, as long as they're registered within the relief period (currently to Dec 2026). UK imports may also face Customs Duty and VAT.
For 2026, electric company cars continue to benefit from an OMSP deduction (currently €35,000) before BIK is calculated, making them highly tax-efficient compared to petrol/diesel equivalents.