Car tax in Ireland falls into two categories: purchase taxes (VRT and VAT, paid when you buy or import a vehicle) and motor tax (an annual charge for using your car on the road). Motor tax rates depend on when your car was first registered, with three parallel systems currently in operation: one based on WLTP CO2 emissions (post-2021), one on NEDC CO2 emissions (2008–2020), and one on engine capacity (pre-2008). An electric car pays the lowest motor tax at €120 per year, while a high-emission petrol or diesel car can cost over €2,400 annually. Below, this guide breaks down every rate band for motor tax for cars registered from 2008, VRT and VAT rates, explains how each system works, and covers the practical steps for paying your motor tax.
What Are the Motor Tax Rates in Ireland?
Motor tax is the annual charge every vehicle owner must pay to drive on Irish public roads. The rate depends entirely on when your car was first registered in Ireland, and there are three separate systems running in parallel. This guide focuses on cars registered from 2008.
Cars Registered from 1 January 2021 (WLTP CO2 Emissions)
Cars first registered from 1 January 2021 onwards are taxed based on CO2 emissions measured under the WLTP (Worldwide Harmonised Light Vehicle Test Procedure) standard. WLTP generally produces higher and more realistic CO2 figures than the older NEDC test, so the bands are more graduated.
Cars Registered Between 1 July 2008 and 31 December 2020 (NEDC CO2 Emissions)
Cars registered during this period are taxed based on CO2 emissions measured under the older NEDC (New European Driving Cycle) test. The bands differ from the WLTP system and use letter-code labels.
Find out more about how to check your car motor tax status with our FAQ guide on 'How do I check if a car is taxed in Ireland?
How much is VRT in Ireland?
VRT (Vehicle Registration Tax) is separate from motor tax. Motor tax is the annual charge covered above, paid every year to use a vehicle on Irish roads. VRT is a one-off purchase tax, paid only once, when a vehicle is first registered in Ireland. The two are entirely different charges, administered by different bodies, and every vehicle owner will encounter both: VRT at the point of purchase or import, and motor tax annually thereafter.
How VRT Works
VRT applies whether a vehicle is bought new from an Irish dealer or personally imported from abroad. It is calculated as a percentage of the OMSP (Open Market Selling Price) which, for new cars, is essentially the wholesale price set by the manufacturer. For imports, the OMSP is the price the Revenue Commissioners calculate the car would have sold for had it been purchased in Ireland.
VRT has its origins in pre-EU import duties. Before EU membership, Ireland charged significant import duties on new cars unless they were manufactured domestically. This is why major manufacturers including Ford, Fiat, Toyota, Renault, Volkswagen, and Mercedes maintained assembly operations in Ireland until the mid-1980s, assembling kits of parts shipped from other factories (known as CKD, or Completely Knocked Down parts). When EU rules made traditional import duties impermissible, the Government restructured them as a registration tax. Originally based on engine size, VRT has been calculated on CO2 emissions since 2008.
You can estimate your VRT using MotorCheck's VRT calculator.
VAT on Cars in Ireland
In addition to VRT, new cars attract the standard 23% VAT rate, the same Value Added Tax charged on any qualifying purchase. VAT is included in the showroom price for new cars bought in Ireland.
You can estimate your VRT using MotorCheck's VRT calculator or the official Revenue VRT calculator.
Motor Tax Exemptions
Some vehicles in Ireland are exempt from motor tax or qualify for reduced rates.
- Electric vehicles pay the lowest motor tax rate at €120 per year, regardless of which emissions system applies. This represents the single largest motor tax saving available.
- Disabled drivers and passengers may qualify for full exemption from motor tax under the Disabled Drivers and Disabled Passengers scheme, provided the vehicle's engine capacity does not exceed 2,000cc and the owner meets the qualifying medical criteria.
- Vehicles on offshore islands may qualify for reduced motor tax rates.
- Vintage vehicles (over 30 years old) qualify for a reduced rate which is typically €56 per year.
- State-owned and diplomatic vehicles are also exempt.
If a vehicle is off the road, the owner must submit a Declaration of Non-Use (Form RF150) to the local motor tax office before the current tax disc expires. This declaration cannot be backdated. The minimum non-use period is three months.
How Do I pay Motor Tax in Ireland?
There are three ways to pay motor tax in Ireland.
1 . Online at motortax.ie: This is the fastest and most widely used option. You will need your vehicle registration number, your PIN (printed on your motor tax renewal notice), and a valid NCT certificate if your car is four or more years old. Payment is by debit or credit card.
2. In person at your local Motor Tax Office: Bring your completed RF100A form, your current motor tax disc (or renewal notice), your insurance certificate, your NCT certificate (if applicable), and the appropriate fee. Payment can be made by cheque, bank draft, postal order, or card (card acceptance varies by office).
3. By post: Send your completed RF100A form and documentation to your local Motor Tax Office with payment by cheque, bank draft, or postal order. Allow 3–5 working days for processing.
Motor tax can be paid for 3, 6, or 12 months. Paying annually is the most cost-effective option, quarterly and half-yearly payments carry surcharges that add up significantly over time.
Frequently Asked Questions on Motor Tax
How much is motor tax for an electric car in Ireland?
Electric vehicles (fully battery-electric) pay €120 per year in motor tax, the lowest rate available. Plug-in hybrids (PHEVs) are taxed on their CO2 emissions, not at the flat EV rate. Most PHEVs fall into the 1–50 g/km band, paying €140 per year on the WLTP system.
What happens if I do not pay motor tax?
Driving without valid motor tax is an offence. A fixed charge notice can be issued by the Gardaí. If the motor tax has expired for more than two months, the vehicle can be seized. On court prosecution, the maximum fine is €2,000. If motor tax lapses, arrears must be paid for the full period it was untaxed before renewal is possible, even if the car was not driven during that period.
Can I pay motor tax monthly?
No. Motor tax in Ireland can only be paid for 3, 6, or 12 months. There is no monthly payment option. The 12-month payment is the most cost-effective, as quarterly and half-yearly options carry surcharges.
Can I pay motor tax monthly?
Visit motortax.ie, enter your vehicle registration number and PIN (from your renewal notice), verify the details, and pay by debit or credit card. If the car is four or more years old, a valid NCT certificate is required, the system checks this automatically and will block renewal if the NCT has expired.
Last updated: April 2026. Motor tax and VRT rates confirmed unchanged in Budget 2026.
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