VRT Changes and Updates 2026
A summary of what changed in Vehicle Registration Tax for 2026 and how it affects Irish importers.
Here is a summary of the key changes that matter most to anyone importing or registering a vehicle in Ireland in 2026.
What Changed in VRT for 2026?
The Irish Government confirmed several updates to VRT in Budget 2025, most of which take effect from January 2026. The CO2 emission bands have been tightened again, pushing more vehicles into higher-percentage brackets. Cars emitting between 121 and 150 g/km now face rates from 16.75% up to 25% of the Open Market Selling Price, while the highest band for vehicles over 190 g/km remains at 41%. The NOx levy for diesel vehicles continues to apply with no reduction in the cap, meaning diesel imports with high nitrogen oxide emissions can still attract surcharges of up to €4,850.
Electric Vehicle Relief Extended
Good news for EV importers: the VRT relief of up to €5,000 for battery electric vehicles has been extended through 2026. To qualify, the vehicle must have an OMSP of up to €40,000. Between €40,000 and €50,000, the relief tapers on a sliding scale. Plug-in hybrids do not qualify for this relief, so check the fuel type carefully before committing to a purchase. This relief has been a major driver of EV adoption in the Irish import market, and the extension gives importers another year to take advantage of the savings.
How These Changes Affect Importers
If you are importing a used car from the UK or EU, the tighter CO2 bands mean that even small differences in emissions can push you into a more expensive bracket. A car that was borderline 120 g/km under the old bands might now fall into a higher tier. Always check the WLTP figure on your vehicle's documentation, not the NEDC value, as Revenue uses the WLTP standard for vehicles registered from 2021 onwards. The OMSP, which Revenue assigns based on Irish market data, continues to be the single biggest factor in your final VRT bill.
Use Our Free Calculator
Our VRT calculator has been updated with the latest 2026 rates. Enter your vehicle details including CO2 emissions, fuel type, and estimated OMSP to get an instant breakdown of your VRT, any applicable NOx levy, and EV relief if your car qualifies. The calculator works for cars, vans, motorcycles, and commercial vehicles across all categories.