Vehicle Registration Tax

Vehicle Registration Tax is chargeable on the 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 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 passenger car.

VRT Rates on Passenger Cars

To be paid on all passenger cars, effective from January 1st 2013

VRT Rates for Category A Vehicles

Passenger vehicles (e.g. saloon, estate, hatchback, convertible, coupé, MPV, jeep etc.), designed and constructed for the carriage of passengers and comprising of a maximum of 9 seats including the driver’s seat are classified as EU Category M1. M1 vehicles are classified as Category A for VRT purposes. The rate of VRT applicable is determined by the level of CO2 emissions of the vehicle at the time of manufacture, and the rates are applied to the Open Market Selling Price (OMSP) to calculate the VRT

CO2 Emissions Bands CO2 Range VRT Rates
A1 0 to 80 Gms CO2 14%
A2 81 to 100 Gms CO2 15%
A3 101 to 110 Gms CO2 16%
A4 111 to 120 Gms CO2 17%
B1 121 to 130 Gms CO2 18%
B2 131 to 140 Gms CO2 19%
C 141 to 155 Gms CO2 23%
D 156 to 170 Gms CO2 27%
E 171 to 190 Gms CO2 30%
F 191 to 225 Gms CO2 34%
G 226 Gms CO2 & Above 36%

Nitrogen Oxide (NOx) Levy

There are two components to VRT, the NOx charge and the CO2 component. 
All vehicles (excluding electrics but including hybrids) registered after 31 December 2019 are liable and will be charged Nitrogen Oxide (NOx) emissions as part of the VRT payable. The charge apply to new car purchases and used imports.

The NOx figure is located on the vehicle logbook (V5) if it is not available on this document then the existing Certificate of Conformity (CoC)
should contain a NOx figure. If in doubt a manufacturer may be able to clarify which figure to use. 

Charges are applied on a per-milligramme basis, based on a car’s officially recorded emissions of NOx per kilometre. The scale below outlines the amount payable. 

NOx emissions (NOx mg/km or mg/kWh) Amount payable per mg/km or mg/kWh
The first 0-60 mg/km or mg/kWh, as the case may be            €5
The next 20 mg/km or mg/kWh or part thereof, as the case may be, up to 80 mg/km or mg/kWh, as the case may be            €15
The remainder above 80 mg/km or mg/kWh, as the case may be            €25

The NOx charge will be capped at a maximum of €4,850 for diesel vehicles and €600 for other vehicles.

In order to register a vehicle, a person must first book an appointment at an NCTS centre to have the vehicle examined to ascertain whether or not it meets the definition of mechanically propelled vehicle for VRT purposes. Visit the NCT website  where the have further information on the VRT process in their FAQ section. 

Calculating the NOx charge

Carbon Dioxide charge + NOx Charge = Total VRT payable.

The Revenue Commissioners website provides a calculator that will help determine an estimate of the charge payable, the potential NOx levy for the vehicle. Their spreadsheet may assist to identify the vehicle with its estimated NOx emissions value.

The website also provides information on NOx and examples of  VRT calculations.  

VRT Reliefs

Relief for Hybrid and Plug-In Hybrid Vehicles (PHEVs): 
Relief for hybrid electric vehicles and PHEVs is being extended until 31 December 2020. 
Hybrid electrics with CO2 emissions in excess of 80 g/km and PHEVs with CO2 emissions in excess of 65 g/km do not qualify for the VRT relief from 1 January 2020.

VRT is paid whenever a car is registered for the first time in Ireland. Electric Vehicles receive VRT relief separately to SEAI grant support. 

The VRT reliefs for electric vehicles (up to €5,000) until 2021. Visit http://drivingelectric.ie/  for further grant information

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 €200.