Vehicle Registration Tax

Vehicle Registration Tax is chargeable on the registration of a motor vehicle in the State. All motor vehicles in the State, other than those brought in temporarily by visitors, must be registered with Revenue Commissioners. A vehicle must be registered before it can be licensed for road tax purpose

VRT Rates for Category A Vehicles

Passenger vehicles (e.g. saloon, estate, hatchback, convertible, coupé, MPV, jeep etc.), designed and constructed for the carriage of passengers and comprising of a maximum of 9 seats including the driver’s seat are classified as EU Category M1. M1 vehicles are classified as Category A for VRT purposes. 

The rate of VRT applicable is determined by the level of CO2 emissions of the vehicle at the time of manufacture, and the rates are applied to the Open Market Selling Price (OMSP) to calculate the VRT

Since 1 January 2022, Category A VRT rates have been based on WLTP CO₂ emissions. There are 20 VRT bands, with rates ranging from 7% to 41% of the vehicle's Open Market Selling Price (OMSP).

From 1 January 2027, revised VRT rates will apply as set out below.

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Nitrogen Oxide (NOx) Levy

There are two components to VRT, the NOx charge and the CO2 component. 

All vehicles (excluding electrics but including hybrids) registered after 31 December 2019 are liable and will be charged Nitrogen Oxide (NOx) emissions as part of the VRT payable. The charge apply to new car purchases and used imports.

The NOx figure is located on the vehicle logbook (V5) if it is not available on this document then the existing Certificate of Conformity (CoC)
should contain a NOx figure. If in doubt a manufacturer may be able to clarify which figure to use. 

Charges are applied on a per-milligramme basis, based on a car’s officially recorded emissions of NOx per kilometre. The scale below outlines the amount payable. 

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Where satisfactory evidence of NOx emissions cannot be provided, a maximum NOx charge of €4,850 applies to diesel vehicles and €600 to all other vehicles.

In order to register a vehicle, a person must first book an appointment at an NCTS centre to have the vehicle examined to ascertain whether or not it meets the definition of mechanically propelled vehicle for VRT purposes. Visit the NCT website  where the have further information on the VRT process in their FAQ section. 

Calculating the NOx charge

Carbon Dioxide charge + NOx Charge = Total VRT payable.

The Revenue Commissioners website provides a calculator that will help determine an estimate of the charge payable, the potential NOx levy for the vehicle. 

The website also provides information on NOx and examples of VRT calculations.  

Electric Vehicle Relief

Battery electric vehicles are eligible for VRT relief of up to €5,000. The relief is tapered for vehicles with an OMSP above €40,000, with no relief available for vehicles with an OMSP of €50,000 or more. Budget 2027 extended the VRT relief for a further two years, to 31 December 2028.

VRT Rates on Commercial Vehicles

VRT Category B – Light commercial Vehicles
Vehicles with CO₂ emissions of up to 120g/km are charged at 8% of OMSP (€160 minimum), while those with emissions above 120g/km are charged at 13.3% of OMSP (€266 minimum).

VRT Category C – Heavy Commercial Vehicles
The VRT rate applicable to Category C vehicles is a flat rate of €200.