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.
Verified by VRT Calculator Ireland Research Team
Irish Tax & Import Experts | Updated Feb 2026
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).
| Vehicle Type | Example Model | OMSP | Est. VRT |
|---|---|---|---|
| Electric (BEV) | 0 g/km · 7% rate | €35,000 | €0 |
| Petrol (Mild Hybrid) | 120 g/km · 16% rate | €35,000 | €5,600 |
| Diesel | 135 g/km · 18% rate | €35,000 | €6,300 (+ NOx) |
Based on official Revenue.ie VRT rates and valuation methods.
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.
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.
Additional 2026 EV incentives: SEAI Home Charger Grant (€300), LEVTIP toll discounts (up to 50% off M50 tolls), Company Car BIK exemption on the first €35,000 of OMSP, and SEAI purchase grants of up to €3,500 for new (not used-import) electric cars.
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.