VRT Comparison Charts: Understanding Vehicle Registration Tax Across Categories
Detailed comparisons of VRT rates, savings opportunities, and category differences for 2026
VRT Rates by Vehicle Category
Passenger Cars (Category A)
Vans (Category B)
Motorcycles (Category M)
Trucks/Buses (Category C)
| 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.
Motorcycle VRT by Engine Size with Age Reductions
| Engine Size | Base VRT | 10-15 Years Old | 15-20 Years Old | 20+ Years Old |
|---|---|---|---|---|
| Under 125cc | 35 | 18 (50%) | 9 (75%) | 4 (90%) |
| 125cc to 300cc | 60 | 30 (50%) | 15 (75%) | 6 (90%) |
| 301cc to 600cc | 120 | 60 (50%) | 30 (75%) | 12 (90%) |
| Over 600cc | 200 | 100 (50%) | 50 (75%) | 20 (90%) |
Note: Age reductions apply to motorcycles over 10 years old, making older bikes notably cheaper to register.
VRT Comparison: Importing from Different Countries
Additional costs beyond VRT when importing from different origins
| Country of Origin | Customs Duty | VAT | VRT | Additional Notes |
|---|---|---|---|---|
| EU Countries | 0% | 23% (on value) | Standard rates | Most cost-effective option |
| UK | 10% (on value) | 23% (on value + duty) | Standard rates | Post-Brexit costs apply |
| USA | 10% (on value) | 23% (on value + duty) | Standard rates | Conversion costs may apply |
| Japan | 10% (on value) | 23% (on value + duty) | Standard rates | Right-hand drive suitable |
| Other Non-EU | 10% (on value) | 23% (on value + duty) | Standard rates | Varies by country |
Note: These are additional import costs beyond the vehicle's purchase price. VRT is payable regardless of origin but is based on Revenue's OMSP assessment.