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VRT calculator

2026 and 2027 rates

An estimate of Vehicle Registration Tax on a car, from Revenue's open market selling price, the CO2 band and the NOx charge.

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Estimated VRT 

This is an estimate for general information, based on the rates and rules described on this page. It is not financial, tax or legal advice and does not take account of your full circumstances. Check your own position with Revenue or motortax.ie before making a decision. Terms of use.

Illustration for the vrt calculator

How VRT is worked out

  1. Revenue sets the car's open market selling price (OMSP): its expected retail price in Ireland, including taxes.
  2. The car's WLTP CO2 figure puts it in one of 20 bands. Each band runs from just above the previous limit up to and including its own limit.
  3. The CO2 charge is the OMSP times the band rate, or the band's minimum amount if that is higher.
  4. For an electric car, relief of up to €5,000 comes off, tapering out between an OMSP of €40,000 and €50,000.
  5. The NOx charge is added: €5 per mg/km up to 40, €15 per mg/km from 40 to 80, and €25 per mg/km above 80.

Example. A petrol car with an OMSP of €30,000, CO2 of 120 g/km and NOx of 20 mg/km is in band 10 at 16%. The CO2 charge is €4,800 and the NOx charge is 20 x €5 = €100, so VRT is €4,900 in 2026. Registered in 2027 at 17%, it would be €5,200.

An electric car with an OMSP of €45,000 has a CO2 charge of €3,150 at 7%. The relief is €5,000 less half of the €5,000 over €40,000, which is €2,500, leaving €650 to pay.

The result is an estimate. Revenue sets the OMSP when the car is registered, and a different OMSP changes the VRT in proportion. Revenue's VRT calculator gives the official OMSP for most cars.

Importing a car from the UK

VRT is due on Revenue's Irish OMSP, not on the price you paid in the UK. You book a VRT appointment within 7 days of the car arriving and pay before you can register it. Since Brexit, a car brought in from Great Britain is an import from outside the EU: 23% VAT is normally due, and 10% customs duty unless the car meets the EU and UK rules of origin. Reliefs exist, for example when moving home to Ireland. A car from Northern Ireland is treated as coming from the EU, but a new or nearly new car (under 6 months old or under 6,000 km) owes Irish VAT wherever it comes from. This calculator does not include customs duty or VAT; Revenue's guidance on importing a vehicle explains when each applies.

VRT rates for passenger cars (Category A)

2027 rates are as announced in Budget 2027. Minimum amounts are shown as unchanged until the Finance Bill is published.

BandCO2 g/km20262027Minimum
10 to 507%7%€140
251 to 809%9%€180
381 to 859.75%10.75%€195
486 to 9010.5%11.5%€210
591 to 9511.25%12.25%€225
696 to 10012%13%€240
7101 to 10512.75%13.75%€255
8106 to 11013.5%14.5%€270
9111 to 11515.25%16.25%€305
10116 to 12016%17%€320
11121 to 12516.75%17.75%€335
12126 to 13017.5%18.5%€350
13131 to 13519.25%20.25%€385
14136 to 14020%21%€400
15141 to 14521.5%22.5%€430
16146 to 15025%26%€500
17151 to 15527.5%28.5%€550
18156 to 17030%31%€600
19171 to 19035%36%€700
20Over 19041%42%€820

NOx charge

NOx mg/kmCharge per mg/km
Up to 40€5
More than 40, up to 80€15
More than 80€25
No NOx evidence, diesel€4,850 in total
No NOx evidence, other€600 in total

Electric vehicle relief

OMSPMost relief
Up to €40,000€5,000
€45,000€2,500
€50,000 or moreNone

The relief cannot be more than the CO2 charge. It applies to cars registered up to 31 December 2026, with an extension to 31 December 2028 announced in Budget 2027. Rates checked 10 October 2026.

Sources

Rates last checked 10 October 2026. Every figure is listed on rates and sources.

Figures marked as announced come from Budget 2027 and are not law until the Finance Act 2026 is signed.

Questions

How is VRT calculated on a car?
VRT on a passenger car is a percentage of its open market selling price (OMSP), set by the car's CO2 band, with a minimum amount for each band. A NOx charge based on nitrogen oxide emissions is added on top. Electric cars can get relief of up to €5,000.
What is the OMSP and who sets it?
The open market selling price is what Revenue estimates the car would sell for in Ireland, including all taxes. Revenue sets it, not the price you paid. Revenue's online VRT calculator shows the OMSP and VRT for most makes and models.
Is VRT going up in 2027?
Budget 2027 announced that the rates for CO2 bands 3 to 20 (over 80 g/km) rise by 1 percentage point from 1 January 2027. A car at 120 g/km moves from 16% to 17%. Bands 1 and 2 stay at 7% and 9%. This is announced, not yet law.
How much VRT is on an electric car?
Electric cars are in band 1 at 7%. Relief of up to €5,000 applies where the OMSP is €40,000 or less. Between €40,000 and €50,000 the €5,000 is reduced by half of the amount over €40,000, and there is none at €50,000 or more. The relief runs to 31 December 2026 and Budget 2027 announced an extension to 31 December 2028.
How is the NOx charge worked out?
It is charged in steps: €5 for each mg/km up to 40, €15 for each mg/km from 40 to 80, and €25 for each mg/km above 80. A diesel at 90 mg/km pays €1,050. If you cannot show the NOx figure, Revenue charges €4,850 on a diesel and €600 on other cars.
Do I pay VRT on the price I paid for a car in the UK?
No. VRT is charged on Revenue's Irish OMSP for the car, whatever you paid. Since Brexit, a car brought in from Great Britain normally also owes 23% VAT, and 10% customs duty unless it meets the EU and UK rules of origin. A car from Northern Ireland is treated as coming from the EU. This calculator does not work out customs duty or VAT.
My imported car only has an NEDC CO2 figure. What happens?
Revenue converts it to a WLTP equivalent before banding: NEDC times 1.1405 plus 12.858 for a diesel, and NEDC times 0.9227 plus 34.554 for other cars. Turn on the NEDC option in the calculator to apply this.
Is there VRT relief for hybrids?
Revenue's relief applies only to cars powered by an electric motor alone. Hybrids and plug-in hybrids are taxed on their CO2 and NOx figures like other cars, though their low CO2 often puts them in a lower band.

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