VRT Calculator Ireland
VRT Rates Ireland 2025
Complete listing of current Vehicle Registration Tax rates for all vehicle categories in Ireland. All rates are effective from January 1, 2025, and based on official Revenue.ie publications.
Last Updated: November 10, 2025
Category A - Passenger Cars
VRT rates for passenger cars (including SUVs, MPVs, and minibuses with up to 8 passenger seats) are based on CO2 emissions measured in grams per kilometer (g/km). Rates range from 7% to 41% of the Open Market Selling Price (OMSP).
2025 VRT Rates by CO2 Emissions (WLTP)
| CO2 Emissions (g/km) | VRT Rate | Minimum Charge | Example Vehicle Types |
|---|---|---|---|
| 0 - 50 | 7% | €140 | Electric vehicles, Plug-in hybrids |
| 51 - 80 | 9% | €180 | Efficient hybrids, small petrol cars |
| 81 - 85 | 9.75% | €195 | Compact hybrids, small engines |
| 86 - 90 | 10.5% | €210 | Compact cars, mild hybrids |
| 91 - 95 | 11.25% | €225 | Small family cars |
| 96 - 100 | 12% | €240 | Compact sedans, hatchbacks |
| 101 - 105 | 12.75% | €255 | Mid-size cars, small SUVs |
| 106 - 110 | 13.5% | €270 | Family cars, compact SUVs |
| 111 - 115 | 15.25% | €305 | Mid-size sedans, crossovers |
| 116 - 120 | 16% | €320 | Larger family cars, SUVs |
| 121 - 125 | 16.75% | €335 | Mid-size SUVs, executive cars |
| 126 - 130 | 17.5% | €350 | Large sedans, mid-size SUVs |
| 131 - 135 | 19.25% | €385 | Executive cars, large SUVs |
| 136 - 140 | 20% | €400 | Premium sedans, SUVs |
| 141 - 145 | 21.5% | €430 | Luxury cars, large SUVs |
| 146 - 150 | 25% | €500 | Performance cars, large SUVs |
| 151 - 155 | 27.5% | €550 | High-performance vehicles |
| 156 - 170 | 30% | €600 | Sports cars, luxury SUVs |
| 171 - 190 | 35% | €700 | High-performance sports cars |
| Over 190 | 41% | €820 | Supercars, large V8+ engines |
Important Notes:
- CO2 figures must be based on WLTP testing standards
- NEDC figures must be converted using official conversion formulas
- The higher of the percentage calculation or minimum charge applies
- NOx levy may apply in addition to these rates
NOx Levy for Diesel Vehicles
Diesel vehicles may be subject to an additional NOx (Nitrogen Oxide) levy based on their NOx emissions. This levy is added to the standard VRT calculation.
| NOx Emissions (mg/km) | Additional Levy | Typical Vehicle Standard |
|---|---|---|
| 0 - 60 | €0 | Euro 6d-TEMP and newer |
| 61 - 80 | €1 | Euro 6d compliant |
| 81 - 100 | €2.50 | Euro 6 standard |
| 101 - 120 | €5 | Euro 5 vehicles |
| Over 120 | €10 | Euro 4 and older |
Note: The NOx levy does not apply to petrol, hybrid, or electric vehicles - only diesel vehicles.
Category B - Light Commercial Vehicles
VRT rates for vans, pickups, and light commercial vehicles (LCVs) up to 3.5 tonnes gross vehicle weight.
| CO2 Emissions | VRT Rate | Description |
|---|---|---|
| ≤ 120 g/km | 8% of OMSP | Lower emission commercial vehicles |
| > 120 g/km | 13.3% of OMSP | Standard commercial vehicles |
| Special N1 Vans | €200 fixed charge | Qualifying commercial vans (strict criteria) |
Special N1 Van Criteria
To qualify for the €200 special rate, vehicles must meet ALL of the following conditions:
- Classified as N1 category (goods vehicle)
- Payload capacity of at least 800kg
- Load area must be at least 50% of total floor area
- No side windows behind B-pillar
- Solid partition between driver and load area
- Designed and constructed primarily for goods transport
Category C - Heavy Vehicles
Fixed VRT charge for heavy vehicles, buses, tractors, and vintage vehicles.
| Vehicle Type | VRT Charge |
|---|---|
| Trucks over 3.5 tonnes | €200 |
| Buses and coaches | €200 |
| Agricultural tractors | €200 |
| Vintage vehicles (>30 years) | €200 |
| Mobile machinery | €200 |
Category M - Motorcycles
VRT for motorcycles, scooters, and electric mopeds is based on engine capacity and age.
Base VRT Rates by Engine Capacity
| Engine Capacity (cc) | Base VRT Rate |
|---|---|
| Up to 125cc | €2 per cc |
| 126cc - 350cc | €1 per cc |
| 351cc - 500cc | €2 per cc |
| 501cc - 600cc | €2 per cc |
| 601cc - 800cc | €2.50 per cc |
| Over 800cc | €3 per cc |
Age Reductions
Motorcycles receive a 10% reduction in VRT for each year of age, up to a maximum of 30% (3 years).
- Less than 1 year old: 100% of base rate
- 1-2 years old: 90% of base rate
- 2-3 years old: 80% of base rate
- 3+ years old: 70% of base rate
Electric Motorcycles
Battery electric motorcycles and e-mopeds are currently exempt from VRT until December 31, 2025. This exemption is subject to annual Budget reviews.
Historical Rate Changes
VRT rates have evolved significantly over the years, with major reforms in recent budgets focusing on emissions-based taxation.
Key Changes in Recent Years
| Year | Major Changes |
|---|---|
| 2025 | Current rates maintained; electric vehicle relief phasing continues |
| 2024 | NOx levy rates adjusted; WLTP conversion formulas updated |
| 2023 | Electric vehicle relief reduced from €5,000 to phased amounts |
| 2022 | Introduction of graduated NOx levy for diesel vehicles |
| 2021 | WLTP emissions testing became mandatory; NEDC conversion introduced |
| 2020 | Major restructuring of CO2 bands and rates |
| 2019 | Expansion of emission bands from 11 to 20 categories |
Budget 2025 Highlights
- No changes to Category A VRT percentage rates (maintained at 7-41%)
- Minimum charges indexed for inflation
- Electric vehicle relief extended to December 2025
- Special N1 van criteria clarified
- NOx levy bands remain unchanged
NEDC to WLTP Conversion
If your vehicle's CO2 emissions are based on the older NEDC testing standard, they must be converted to WLTP using these official formulas:
Conversion Formulas
Petrol, Hybrid, and Electric Vehicles:
WLTP CO2 = NEDC CO2 × 1.2185
Diesel Vehicles:
WLTP CO2 = NEDC CO2 × 1.1706
Example Conversions
| Fuel Type | NEDC CO2 | Conversion | WLTP CO2 |
|---|---|---|---|
| Petrol | 100 g/km | 100 × 1.2185 | 122 g/km |
| Diesel | 100 g/km | 100 × 1.1706 | 117 g/km |
| Hybrid | 50 g/km | 50 × 1.2185 | 61 g/km |
Calculate Your VRT
Now that you understand the rates, use our free VRT calculator to get an instant, accurate estimate for your vehicle.