Electric vs Hybrid vs Petrol vs Diesel VRT
Same car, same €32,000 OMSP — four very different VRT bills depending on what's under the bonnet. Here's the real gap, with 2026 figures.
In This Essential Guide:
Quick Answer
On a €32,000 OMSP car, electric pays €0 VRT (after relief), hybrid pays roughly €4,440, petrol pays roughly €7,000, and diesel pays roughly €11,250 — the fuel type alone can swing your VRT bill by over €11,000 on an identical purchase price.
Side-by-Side: Same OMSP, Four Fuel Types
| Fuel Type | CO₂ (WLTP) | CO₂ Component | NOx / Relief | Total VRT |
|---|---|---|---|---|
| Electric (BEV) | 0g/km | €2,240 (7%) | −€2,240 EV relief* | €0 |
| Hybrid | 100g/km | €3,840 (12%) | €600 NOx cap | €4,440 |
| Petrol | 140g/km | €6,400 (20%) | €600 NOx cap | €7,000 |
| Diesel | 140g/km | €6,400 (20%) | €4,850 NOx cap | €11,250 |
*EV relief is up to €5,000 on OMSP up to €40,000; at €32,000 OMSP the CO₂ component (€2,240) is fully offset, so VRT payable is €0 rather than negative. Figures verified against the same engine used by our Electric Car VRT Calculator. NOx cap figures assume no specific NOx value is supplied; a lower measured NOx figure reduces the diesel/petrol levy further.
Why the Gap Is So Large
Two separate mechanisms stack on top of each other. First, the CO₂-based rate itself rises steeply with emissions — 7% at 0g/km up to 41% above 191g/km — so a cleaner engine is cheaper before any relief is applied. Second, the NOx levy is capped far higher for diesel (€4,850) than petrol or hybrid (€600), reflecting diesel's typically higher nitrogen oxide output. Electric vehicles pay neither a high CO₂ rate nor any NOx levy, and can additionally claim EV relief — three advantages compounding into the gap shown above.
Calculate Your Own Comparison
Try your vehicle's actual OMSP and CO₂ figure in the calculator that matches its fuel type.
FAQs
Why do electric cars pay so much less VRT?
Two reasons stack together: electric cars qualify for the lowest 7% CO2 rate (since they emit 0g/km), and they can also receive up to €5,000 in EV relief on top of that, on vehicles with an OMSP up to €40,000 (tapering to zero relief at €50,000).
Is a hybrid always cheaper than petrol?
Usually, because hybrids typically have lower CO2 emissions than an equivalent petrol-only model, placing them in a lower VRT band. The gap depends on how much lower the hybrid's specific CO2 figure is.
Why does diesel pay so much more than petrol at the same CO2 figure?
The CO2-based VRT component is identical for petrol and diesel at the same CO2 figure — the difference comes from the NOx levy, which is capped much higher for diesel (€4,850) than for petrol (€600), since diesel engines typically produce more nitrogen oxide.
Does a PHEV (plug-in hybrid) get any special VRT relief?
No — PHEV/hybrid VRT relief ended on 31 December 2020. PHEVs are taxed purely on their CO2 figure like any other Category A car; only fully electric BEVs currently qualify for VRT relief.