Vehicle Registration Tax
Vehicle Registration Tax is chargeable on 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 the Revenue Commissioners. A vehicle must be registered before it can be licensed for road tax purposes.
Since July 1st 2008, Vehicle Registration tax is calculated by reference to the Co2/km of a passengar car.
VRT Rates on Passenger Cars
To be paid on all cars, new or used, first registered in the State from July 1st 2008 onwards.
Co2 Emissions
Bands |
g Co2/km |
VRT Rates |
| A |
0 – 120g |
14% |
| B |
121 – 140g |
16% |
| C |
141 – 155g |
20% |
| D |
156 – 170g |
24% |
| E |
171 – 190 g |
28% |
| F |
191 – 225g |
32% |
| G |
226g and over |
36% |
Hybrid, electric and flexible fuel vehicles get relief from VRT of up to €2,500 on the VRT payable.
VRT Rates on Commercial Vehicles
VRT Category B – Light commercial Vehicles
The rate of VRT applicable to Category B vehicles, subject to a minimum VRT of €125, is 13.3% of the Open Market Selling Price (OMSP).
VRT Category C – Heavy Commercial Vehicles
The VRT rate applicable to Category C vehicles is a flat rate of €50.