What Is Vehicle Registration Tax in Ireland & How Is It Calculated?

This guide explains Ireland’s Vehicle Registration Tax — what it is, how it's calculated, and how to reduce what you pay. Use our calculator to get an instant estimate.

What is VRT?

Vehicle Registration Tax  (VRT) is a one-time charge you pay when importing and registering a car in Ireland. It’s based on the car’s estimated market value (called the Open Market Selling Price or OMSP) and its CO₂ emissions, the higher the emissions, the more tax you’ll pay.

As of 2025, Ireland uses the Worldwide Harmonised Light-Duty Vehicles Test Procedure (WLTP) to measure emissions. This updated testing method better reflects real-world driving and helps reward cleaner, more efficient vehicles.

By linking VRT to WLTP CO₂ ratings, Ireland’s system encourages drivers to choose lower-emission models — helping the environment while potentially lowering your tax bill. Understanding how VRT works lets you budget with confidence and avoid unexpected costs.

How VRT Is Calculated in Ireland

When a car is brought into Ireland, Revenue calculates the Vehicle Registration Tax using a few key factors. First, they estimate the OMSP, which is what the vehicle might sell for new in Ireland. Then, the car’s CO₂ emissions measured using the WLTP standard. This determines which tax band it falls into, with rates ranging from 7% to 41%. Additional charges like the NOₓ levy may apply for certain fuel types or emission levels. The final VRT amount is paid at the point of registration through the National Car Testing Service (NCTS), making it a critical step in getting your vehicle legally on Irish roads.

How to Calculate VRT on a Car

1. Find the OMSP (Open Market Selling Price)

This is the estimated Irish market value of your car, as set by Revenue. It includes VAT and is based on the car’s age, mileage, condition, and any optional extras. You can’t choose this yourself, Revenue provides the value based on their internal data.

2. Identify the CO₂ Emissions

Check your car’s WLTP-certified CO₂ emissions figure (in grams per kilometre). This determines which VRT band your car falls into. Cleaner cars are charged less; high emitters are charged more.

3. Apply the VRT Rate

Once you know your emissions, apply the relevant percentage to the OMSP. Example: If your car’s OMSP is €20,000 and the VRT rate is 18%, you’d pay €3,600 in tax, plus any NOₓ levy.

4. Add the NOₓ Levy (if required)

This extra charge applies if your car emits nitrogen oxides. It’s based on the NOₓ value in mg/km and can range from €5 to €25 per mg, depending on how high the emissions are. Petrol and hybrids are capped at €600; diesels at €4,850.

5. Apply Reliefs (if eligible)

Electric vehicles may qualify for up to €5,000 in VRT relief (valid through 2025). Plug-in hybrids or specially adapted vehicles might also receive reductions.

Save Time: Use Our VRT Calculator

Instead of crunching the numbers yourself, use Motorcheck’s VRT Calculator to get a quick and accurate estimate. Just enter your car’s details and let the tool do the work.

Tips to Lower Your VRT Bill

There are opportunities to lower your VRT bill. VRT is charged as a percentage of your car’s value so even small tweaks to its CO₂ band or declared value can save you money.

• Choose a Low-Emission Model
  Swapping from 105 g/km (16% VRT) to 95 g/km (14% VRT) saves €500 on a €25K OMSP car.

  Opt for Hybrid or Plug-in Hybrid Electric
  Many hybrid cars slot into the lower 14% band (80–100 g/km) yet still deliver performance.

• Verify the Official CO₂ Rating
  Check the manufacturer’s CO₂ certificate or EU Type-Approval database as an inflated rating can push you into a higher band.
• Keep Your Car Well Maintained
  Simple things like clean filters, correct oil, and tyre pressure can reduce emissions slightly — helping you stay in a lower VRT band.
• Reduce Weight & Drag
  Remove roof racks, heavy accessories or cargo. Each extra 20 kg increases the CO₂ levels. Lightening your load helps you stay below band thresholds.

• Time Your Registration
  Revenue occasionally tweaks bands. Register before a planned CO₂ target change to lock in today’s lower rates.

Understanding how VRT is calculated can help you make smarter decisions when buying or importing a car. By using trusted tools like the Motorcheck VRT Calculator and applying the tips above, you can register your car confidently without overpaying.