VRT bands are tax categories based on CO2 emissions. There are 20 bands in total, with rates ranging from 7% for the cleanest cars to 41% for the highest polluters.

WLTP (Worldwide Harmonised Light Vehicle Test Procedure) is the new official global standard for measuring vehicle emissions. It replaces the older NEDC system and is generally considered more realistic.

My car has an NEDC rating. What happens?

If you are importing a used car that only has an NEDC rating (common for older UK cars), Revenue will use a formula to convert that NEDC figure into an 'equivalent' WLTP figure for tax purposes.

Which band do electric cars fall into?

Electric cars fall into Band 1 (0g/km CO2), which has the lowest VRT rate of 7%.

Are there separate bands for diesel?

No, the CO2 bands are the same for petrol and diesel. However, diesel cars must also pay a NOx levy, which is calculated separately based on nitrogen oxide emissions.

How do I find my car's CO2 emissions?

You can find this on the V5C logbook (for UK imports) or the Certificate of Conformity. It is listed as the combined CO2 figure.

Do hybrids have lower CO2 bands?

Yes, plug-in hybrids (PHEVs) typically have very low CO2 emissions (often under 50g/km), placing them in the 7% VRT band.

What is the highest VRT rate?

The highest rate is 41%, which applies to vehicles emitting more than 190g/km of CO2.

Can VRT bands change?

Yes, the government reviews and can change these bands in the annual Budget, usually announced in October.

Does the NOx levy affect the band?

No. The VRT band determines the percentage tax on the OMSP. The NOx levy is a separate surcharge added on top of that calculated amount.

What is VRT and how much does it cost in Ireland?

Vehicle Registration Tax (VRT) is a tax charged when you register a vehicle in Ireland for the first time. The cost ranges from 7% to 37% of the Open Market Selling Price (OMSP), depending on your vehicle's CO₂ emissions. Electric vehicles pay the lowest rate (7%), while high-emission petrol and diesel cars can pay up to 37%. Additional charges like the NOx levy may apply to diesel vehicles.

How do I calculate VRT for my car in Ireland?

To calculate VRT, you need your vehicle's OMSP (Open Market Selling Price), CO₂ emissions rating, fuel type, and age. Our calculator uses the official Revenue formula: VRT = OMSP × CO₂ rate percentage. For used cars, depreciation is applied to the OMSP. Simply enter your vehicle details into our calculator for an instant estimate including VRT, NOx levy (if applicable), and total registration costs.

Are electric cars exempt from VRT in Ireland?

Electric cars are not fully exempt from VRT, but they benefit from the lowest VRT rate of just 7% of the OMSP. This is significantly lower than petrol or diesel vehicles, which can pay up to 37%. Battery electric vehicles (BEVs) also avoid the NOx levy that applies to diesel cars. Additionally, electric vehicles may qualify for SEAI grants and lower motor tax rates.

What is the NOx levy and which vehicles have to pay it?

The NOx levy is an additional environmental charge applied to diesel vehicles in Ireland based on their nitrogen oxide (NOx) emissions. It ranges from €0 to €600+ depending on your vehicle's NOx rating in milligrams per kilometer. Only diesel cars registered from January 2020 onwards are subject to this levy. Petrol, hybrid, and electric vehicles are exempt.

How is the OMSP (Open Market Selling Price) determined for VRT?

The OMSP is the price a vehicle would fetch on the open market in Ireland on the date of registration, including all taxes. Revenue determines OMSP using their database of similar vehicles, considering make, model, age, mileage, and condition. For new cars, it's typically the retail price. For used imports, Revenue compares your vehicle to similar Irish-registered vehicles.

Can I get a VRT refund if I export my car from Ireland?

Yes, you can claim a VRT refund if you permanently export your vehicle from Ireland within certain timeframes. The refund amount depends on how long you owned the vehicle: vehicles exported within 6 months receive the highest refund, with decreasing amounts up to 10 years. You must provide proof of export, deregister the vehicle with Revenue, and submit a VRT repayment claim.

What documents do I need to register an imported car in Ireland?

To register an imported vehicle in Ireland, you need: (1) Original vehicle registration document from the country of origin, (2) Proof of ownership, (3) Valid NCT certificate (if vehicle is over 4 years old), (4) Proof of insurance, (5) Completed VRT declaration form (VRT1), (6) Evidence of OMSP value, and (7) Payment for VRT and registration fees. For UK imports post-Brexit, you may also need customs documentation.

How long does it take to register a car and pay VRT in Ireland?

The VRT registration process typically takes 1-3 business days once you submit all required documents to an NCT center. You must register and pay VRT within 30 days of bringing the vehicle into Ireland (7 days for commercial vehicles). Payment can be made online, at NCT centers, or at Revenue offices. After payment, you'll receive your VRT certificate immediately.

Do classic or vintage cars pay VRT in Ireland?

Classic and vintage cars over 30 years old may qualify for VRT exemption in Ireland if they meet specific criteria: the vehicle must be unmodified, in original condition, and used only for limited purposes like exhibitions or club events. However, if you plan to use the classic car for regular daily driving, standard VRT rates apply based on the vehicle's OMSP and emissions.

What's the difference between VRT and motor tax in Ireland?

VRT (Vehicle Registration Tax) is a one-time tax paid when you first register a vehicle in Ireland, calculated as a percentage of the vehicle's value. Motor tax is an annual circulation tax you pay every year to keep your vehicle on the road, based on CO₂ emissions for cars registered after 2008. VRT is typically much higher (thousands of euros) while motor tax ranges from €120 to €2,400+ annually.

Can I use a free VRT calculator online?

Yes, our free VRT calculator provides instant, accurate estimates based on official Revenue.ie rates and formulas. Simply enter your vehicle's details (OMSP, CO₂ emissions, fuel type) and get an immediate breakdown of VRT charges, NOx levy, and total registration costs. Our calculator is updated for 2026 rates.

How can I calculate VRT by registration number in Ireland?

While you cannot directly calculate VRT using only a registration number, you can use the reg number to look up your vehicle's specifications on Motorcheck.ie or Cartell.ie, then enter those details into our VRT calculator. You'll need the vehicle's OMSP value, CO₂ emissions (g/km), NOx emissions (for diesel), and registration date.

VRT CO2 Bands Ireland 2026 | WLTP vs NEDC Tax Rates

1. The 20-Band Hierarchy

Since January 1, 2021, Ireland has operated a 20-band CO₂ structure for Category A vehicles. Unlike previous systems which had broad categories (A1, A2, etc.), the current system is highly sensitive to even a 1g/km difference in emissions.

"A car emitting 110g/km pays 13.5%, while a car emitting 111g/km jumps to 15.25%. That 1 gram difference can cost hundreds of euros on a premium vehicle."

The Progressive Curve: Why Jumps Get Steeper

The VRT system is designed to be exponential. In the first 5 bands, the rate increases by only 0.75% per band. However, once you cross the 140g/km threshold (Band 15), the jumps increase to 2.5% or even 5% per band. This "cliff-edge" taxation is intended to make high-emission luxury vehicles prohibitively expensive.

// Technical Sweet Spots:

✔ Band 1: < 50g/km (7%) - The PHEV/EV Gold Standard.
⚠ Band 8: 110g/km (13.5%) - The Petrol "Efficiency Wall".
✘ Band 16: >146g/km (25%+) - The "Luxury Surcharge" Zone.

2. Technical: WLTP vs. NEDC

WLTP (Standard)

The Worldwide Harmonised Light Vehicle Test Procedure is a rigorous, longer test cycle. It accounts for optional extras which add weight and drag, meaning the same car model will have a higher CO2 rating under WLTP than it did under NEDC.

The 'Uplift' Problem

Most imports from the UK (pre-2021) only have NEDC values on the V5C. Revenue does NOT use these raw numbers. They apply a mathematical uplift to simulate what that car WOULD have emitted if tested under WLTP.

The Revenue 'Uplift' Logic

For vehicles without a WLTP value, Revenue uses the following parity formula:

CO2 Uplift Calculation:

NEDC Value × 1.15 to 1.35 = WLTP Equivalent

This "taxation by simulation" is why many drivers are shocked to find their 99g/km "VRT Zero" car from 2018 is now taxed at 120g/km or higher in Ireland.

Historical Context: The 2026 Shift

In 2021, the top VRT rate was 37%. By 2026, this has risen to 41%. The goal is clear: to phase out internal combustion engines (ICE) entirely. If you are importing a performance car today, you are likely paying almost double the VRT compared to a similar import in 2019.

3. Official 2026 VRT Bands Table

Band	CO₂ (g/km)	VRT Rate
1	0 - 50	7.00%
2	51 - 80	9.00%
3	81 - 85	9.75%
4	86 - 90	10.50%
5	91 - 95	11.25%
6	96 - 100	12.00%
7	101 - 105	12.75%
8	106 - 110	13.50%
9	111 - 115	15.25%
10	116 - 120	16.00%
11	121 - 125	16.75%
12	126 - 130	17.50%
13	131 - 135	19.25%
14	136 - 140	20.00%
15	141 - 145	21.50%
16	146 - 150	25.00%
17	151 - 155	27.50%
18	156 - 170	30.00%
19	171 - 190	35.00%
20	> 190	41.00%

Commercial Bands (Category B & C)

Commercial vehicles do NOT follow the 20-band CO₂ structure. Instead, they use a simplified technical valuation:

Category B (Vans)

Flat rate of 13.3% of OMSP. Minimum charge of €125. CO2 levels are irrelevant for the VRT percentage here.

Category C (Trucks)

Flat fee of €200 per vehicle. This applies to heavy goods vehicles over 3,500kg.

Calculate Your Specific Rate

Enter your car details to find out exactly which band you fall into and what it costs.

Go to Calculator

Emission Band Deep-Dive FAQs

Can I use a low CO2 figure for a PHEV? +

Yes, Plug-in Hybrids often fall into Band 1 (under 50g/km). However, Revenue may check the battery capacity and electric range to ensure it meets the legal definition of a high-efficiency hybrid before granting the 7% rate.

What is the 'Band 9 Threshold'? +

The jump between Band 8 (13.5%) and Band 9 (15.25%) is one of the most significant. Many family hatchbacks hover around this 110-111g/km line. Careful selection of wheel size (smaller wheels = lower CO2) can sometimes keep a car in Band 8.

Do vintage cars follow these bands? +

No. Vehicles over 30 years old are charged a flat VRT rate of €200 and are entirely exempt from the CO2-based percentage bands and the NOx levy.

🚗 Car Calculators

🏢 Make Calculators

🚛 Vehicle Calculators

✨ Special Calculators

VRT CO₂ Emission Bands 2026

Chapter Selection: