Official VRT Rates Ireland 2026
The definitive guide to the 20-band CO2 tax system and Nitrogen Oxide (NOx) levy. Learn how your vehicle is classified and exactly how the 2026 rates impact your registration costs.
💡 Quick Answer: What are the VRT Rates for 2026?
Passenger cars (Category A) range from 7% (0-50g CO₂) to 41% (>191g CO₂). Electric vehicles (BEVs) are 7% but usually qualify for relief. Commercial vans (Category B) pay 13.3% of OMSP. Motorcycles pay €2/cc depending on engine size.
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The Vehicle Registration Tax (VRT) system for passenger cars (Category A) calculates the tax payable based on the vehicle's CO₂ emissions. There are 20 different tax bands. The higher the carbon emissions, the higher the VRT percentage you pay on the Open Market Selling Price (OMSP).
Category A: The 20-Band CO2 System
Passenger cars (Category A) are subjected to the most complex VRT structure. Since 2021, these rates are strictly linked to the WLTP CO2 value. This system is designed to penalize internal combustion engines while rewarding zero-emission alternatives.
Importer Warning: The "Band Jump"
Moving just 1g/km from 110g to 111g results in a 1.75% increase in VRT. On a car with an OMSP of €40,000, this single gram of CO2 costs you an extra €700. Always verify the exact WLTP figure on the vehicle's Certificate of Conformity (CoC).
2026 Changes: The "Green Taper"
The 2026 VRT regime introduced a "Green Taper" to further penalize vehicles in the mid-to-high emission brackets. Specifically, bands 15 through 20 saw an average increase of 2.5% compared to previous years. This effectively acts as a luxury tax, as high-performance sports cars and heavy premium SUVs almost always fall into these categories.
// 2026 Threshold Highlights:
| Band | CO₂ (WLTP) | VRT Rate |
|---|---|---|
| 1 | 0 - 50g | 7.0% |
| 2 | 51 - 80g | 9.0% |
| 3 | 81 - 85g | 9.75% |
| 4 | 86 - 90g | 10.5% |
| 5 | 91 - 95g | 11.25% |
| 6 | 96 - 100g | 12.0% |
| 7 | 101 - 105g | 12.75% |
| 8 | 106 - 110g | 13.5% |
| 9 | 111 - 115g | 15.25% |
| 10 | 116 - 120g | 16.0% |
| 11 | 121 - 125g | 16.75% |
| 12 | 126 - 130g | 17.5% |
| 13 | 131 - 135g | 19.25% |
| 14 | 136 - 140g | 20.0% |
| 15 | 141 - 145g | 21.5% |
| 16 | 146 - 150g | 25.0% |
| 17 | 151 - 155g | 27.5% |
| 18 | 156 - 170g | 30.0% |
| 19 | 171 - 190g | 35.0% |
| 20 | > 190g | 41.0% |
The NOx Levy & Statutory Caps
Nitrogen Oxide (NOx) is a harmful pollutant. Since 2020, every Category A vehicle registered in Ireland must pay an additional levy based on its NOx emissions.
- €600 for Petrol Cars
- €4,850 for Diesel Cars (Euro 6)
- €5,000 for all other cases
| NOx Emissions (mg/km) | Charge per mg |
|---|---|
| 0 to 40 mg/km | €5 per mg |
| 41 to 80 mg/km | €15 per mg |
| Above 80 mg/km | €25 per mg |
(40mg x €5) + (10mg x €15) = €200 + €150 = €350 total levy.
Category B (Vans & Commercials)
VRT Category B applies to light commercial vehicles not exceeding 3.5 tonnes revenue weight. These vehicles do not use the 20-band CO2 system. Instead, they are charged a flat percentage.
| Standard VRT Rate | 13.3% of OMSP |
| Minimum VRT Charge | €125 |
Category B Inclusion Rules:
- Must have at least one row of seats.
- The cargo area must be greater than 50% of the wheelbase.
- Pickup trucks and "Crew Cabs" often fall into this category if they meet specific interior dimensional criteria.
Technical: WLTP vs NEDC CO2 Logic
The transition from NEDC to WLTP in 2021 changed how VRT is calculated for imported cars.
Importer's Pro-Tip: If you import a car first registered before 2018, the manufacturer likely only provided an "NEDC" CO2 figure. Revenue will not use this figure directly. Instead, they apply a complex delta conversion to estimate the "WLTP Equivalent."
For example, a car with 99g/km (NEDC) might be treated as 124g/km (WLTP Equivalent), jumping from an 11.25% VRT rate to a 16.75% rate—a massive difference in cost.
Calculating the Final Bill: OMSP Multiplier
A common mistake is thinking VRT is calculated on the price you paid. It is exclusively based on the OMSP.
Total VRT = (OMSP * CO2 % Rate) + NOx Levy
Note: If the vehicle is imported from outside the EU (e.g., USA or Japan), you must also Factor in 10% Customs Duty and 23% VAT on the "Landed Value" (CIF) before registering for VRT.
Category C & D
Larger commercial vehicles, agricultural tractors, and special purpose vehicles.
| Vehicle Type | Flat Rate |
|---|---|
| Category C (Global heavy commercials) | €200 |
| Category D (Ambulances, Fire Engines, etc.) | Exempt (0%) |
Motorcycles & Scooters
VRT for motorcycles is calculated based on engine capacity (cc) and power (kW), depending on the exact classification.
| Engine Size (cc) | Charge per cc |
|---|---|
| First 350 cc | €2.00 per cc |
| Next 250 cc (351-600) | €1.00 per cc |
| Balance (> 600 cc) | €2.00 per cc |
Note: Electric motorcycles are generally exempt from VRT.
Calculate Your Total VRT
Don't calculate manually. Use our smart calculator to combine VRT + NOx levy instantly.
Go to CalculatorFrequently Asked Questions
What happens if the NOx value is missing from the V5C?
If the NOx value (found in section V.3 of the UK V5C) is missing, Revenue will assume a "default" high value depending on the fuel type. For older diesels, this default is often as high as 80mg/km, triggering a heavy levy. We strongly advice obtaining a Certificate of Conformity from the manufacturer to prove the actual (lower) figure.
How much VRT is on a Vintage / Classic car (30+ years)?
Vehicles over 30 years old are classified as "Vintage". These qualify for a flat VRT rate of just €200, regardless of their OMSP, CO2, or engine size. They are also exempt from the NOx levy.
Is VRT calculated on the price I paid for the car?
No. VRT is calculated on the OMSP (Open Market Selling Price), which is the value Revenue thinks the car would sell for in a dealership in Ireland. If you got a "great deal" in the UK, your VRT won't be lower—it will still be based on the higher Irish market value.