Electric Car VRT Calculator Ireland

Estimate EV Vehicle Registration Tax (VRT) for Irish registrations with automatic consideration of Revenue’s EV relief rules.

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.

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VRT Calculator

Enter your vehicle details for an instant VRT calculation

Rates Version: 2025 Updated

EVs are 0 g/km

EVs are exempt from NOx levy

This is the Irish market value Revenue uses for VRT calculation

VRT and Electric Cars: How It Works in Ireland

VRT for passenger vehicles (Category A) is calculated using CO₂ emission bands applied to the vehicle’s OMSP. Battery electric cars (0g/km CO₂) fall into the lowest CO₂ band, so the base VRT is the lowest percentage before any relief. EVs also benefit from a separate EV-specific VRT relief that can reduce the charge to €0 within set OMSP limits.

  • Base VRT (CO₂ band): Calculated as a percentage of OMSP using WLTP data (or a conversion from NEDC for certain used imports).
  • EV Relief: Up to €5,000 for qualifying BEVs registered before 31 December 2025. Full relief typically applies where OMSP ≤ €40,000; it tapers between €40,000–€50,000; no relief above €50,000.
  • NOx charge: Not applicable to BEVs (no tailpipe NOx).

Sample Case: 2022 Nissan Leaf (UK Import)

Scenario: 2022 Nissan Leaf, estimated OMSP €22,500.

  • Base VRT (lowest CO₂ band): 7% × €22,500 = €1,575.
  • EV VRT Relief: Up to €5,000 → offsets the €1,575 fully.
  • Estimated VRT due: €0 (before any customs/VAT for GB imports).

Important: If purchasing from Great Britain (GB), customs duty and VAT may apply at import unless preferential zero duty can be claimed under EU-UK rules of origin. Northern Ireland has separate arrangements. Always keep proof of origin and import paperwork.

Quick Reminders

  • Relief timeline: EV VRT relief currently runs to 31 December 2025 (policy subject to change).
  • OMSP matters: The relief is based on the vehicle’s OMSP at registration, not what you paid abroad.
  • Used imports: WLTP/NEDC rules may determine the CO₂ banding method; the calculator handles this automatically.
  • Above €50k OMSP: No EV VRT relief applies; base VRT is payable.

Government Incentives & Exemptions

EV VRT Relief

Up to €5,000 for eligible BEVs registered by 31 December 2025. Full relief typically at OMSP ≤ €40,000; tapered relief €40,000–€50,000; none above €50,000.

SEAI EV Grants (new private cars)

Up to €3,500 for approved new BEVs priced between €14,000 and €60,000 (grants are not available for used imports). Dealers usually apply on your behalf.

UK Imports (post-Brexit)

GB vehicles are treated as non-EU imports—customs duty and VAT may apply unless you qualify for preferential zero duty under rules of origin. Keep proof of origin and your customs declaration.

Grants and reliefs can change with each Budget. Always check the latest Revenue and SEAI guidance before committing to a purchase.

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FAQs

Are electric cars exempt from VRT in Ireland?

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.

Is there a price limit for VRT relief on EVs?

Yes. Full relief typically applies up to €40,000 OMSP, it tapers between €40,000–€50,000, and no relief applies above €50,000.

Do I pay customs and VRT if I import from the UK?

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.

How long does VRT relief last?

Current EV relief applies to qualifying vehicles registered up to 31 December 2025 (subject to policy updates).

Does Revenue require proof of battery range/emissions?

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.

Are SEAI grants available for used EV imports?

No. SEAI grants generally apply only to new approved BEVs priced between €14,000 and €60,000. Dealers usually handle the application.