VRT Comparison Charts
Understanding Vehicle Registration Tax Across Categories (2026)
Prepared on: [Date]
VRT Rates by Vehicle Category
| Vehicle Category | VRT Calculation Method | Typical VRT Range | Special Features |
|---|---|---|---|
| Passenger Cars (A) | Percentage of OMSP based on CO2 emissions | 140 - 20,000+ | EV relief available, NOx levy applies to diesels |
| Vans (B) | 8% or 13.3% of OMSP based on CO2 | 160 - 5,000+ | Simplified rates, NOx levy applies to diesels |
| Motorcycles (M) | Fixed rates based on engine size | 35 - 200 | Age-based reductions, EV relief available |
| Trucks/Buses (C) | Flat rate | 200 | Regardless of value, NOx levy does not apply |
| Special Vehicles (D) | Variable treatment | 200 - 200 | Mostly flat rate, some exemptions |
Note: OMSP (Open Market Selling Price) is Revenue's assessment of a vehicle's value in the Irish market, which may differ from purchase price.
Passenger Car VRT Rates by CO2 Emissions (2026)
| CO2 Range (g/km) | VRT Rate | Minimum VRT () | Example: 30,000 Car |
|---|---|---|---|
| 0 - 50 | 7% | 140 | 2,100 |
| 51 - 80 | 9% | 180 | 2,700 |
| 81 - 120 | 9.75% - 16% | 195 - 320 | 2,925 - 4,800 |
| 121 - 150 | 16.75% - 25% | 335 - 500 | 5,025 - 7,500 |
| 151 - 190 | 27.5% - 35% | 550 - 700 | 8,250 - 10,500 |
| > 190 | 41% | 820 | 12,300 |
Note: For vehicles in ranges with variable rates, the rate increases incrementally with emissions. Minimum VRT applies if calculated amount is lower.
Electric Vehicle Relief Comparison
| Vehicle Type | OMSP Range | Relief Amount | Example Savings |
|---|---|---|---|
| BEV Car | Up to 40,000 | Up to 5,000 | Up to 5,000 |
| BEV Car | 40,001 - 50,000 | Tapered relief | Up to 2,500 |
| BEV Car | Over 50,000 | No relief | 0 |
| PHEV Car | All ranges | No relief | 0 |
| HEV Car | All ranges | No relief | 0 |
| BEV Motorcycle | All qualifying ranges | Up to 5,000 | Most pay 0 VRT |
Note: BEV = Battery Electric Vehicle, PHEV = Plug-in Hybrid Electric Vehicle, HEV = Hybrid Electric Vehicle. Relief is automatically applied during registration.
Van vs Car VRT Comparison
How vehicle category affects VRT costs for similar vehicles
| Vehicle Value | CO2 Emissions | Car VRT | Van VRT | Savings with Van |
|---|---|---|---|---|
| 20,000 | 50 g/km | 1,400 (7%) | 1,600 (8%) | -200 |
| 20,000 | 100 g/km | 2,700 (13.5%) | 1,600 (8%) | 1,100 |
| 20,000 | 150 g/km | 5,000 (25%) | 2,660 (13.3%) | 2,340 |
| 35,000 | 50 g/km | 2,450 (7%) | 2,800 (8%) | -350 |
| 35,000 | 100 g/km | 4,725 (13.5%) | 2,800 (8%) | 1,925 |
| 35,000 | 150 g/km | 8,750 (25%) | 4,655 (13.3%) | 4,095 |
Note: These comparisons assume the vehicle qualifies for the appropriate category. Vans have simplified VRT rates that can result in real savings for higher-emission vehicles.