- All new and used cars registered in Ireland have their VRT rate calculated based on the CO2 emissions of their vehicle.
- From January 2021 new vehicle registration tax (VRT) rates are being introduced to use the CO2 values from a new EU emissions test for passenger cars, known as “WLTP”. This replaces the NEDC rates previously used.
- The rates can be seen below and the percentage refers to a percentage of the OMSP (Open Market Selling Price) of the vehicle being registered.
- The rates only apply to Category A vehicles.
Examples of Category A vehicles include cars (saloons, estates, hatchbacks, convertibles, coupes, MPVs, Jeeps etc.) and minibuses with less than 12 permanently fitted passenger seats.
- For more information about VRT rates and categories click here
VRT Rates before 1/1/2021 based on NEDC CO2 emissions
VRT Band | CO2 Emissions (g/km) | VRT Rate | Minimum VRT |
---|---|---|---|
A1 | 0 – 80 | 14% | €280 |
A2 | 81 – 100 | 15% | €300 |
A3 | 101 – 110 | 16% | €320 |
B1 | 111 – 120 | 17% | €340 |
B2 | 121 – 130 | 18% | €360 |
B3 | 131 – 140 | 19% | €380 |
C | 141 – 155 | 23% | €460 |
D | 156 – 170 | 27% | €540 |
E | 171 – 190 | 30% | €600 |
F | 191 – 225 | 34% | €680 |
G | More than 225g/km |
36% | €720 |
VRT Rates from 1/1/2021 based on WLTP CO2 emissions
BAND | FROM | TO | VRT Rate |
---|---|---|---|
1 | 0 | 50 | 7.00% |
2 | 51 | 80 | 9.00% |
3 | 81 | 85 | 9.75% |
4 | 86 | 90 | 10.50% |
5 | 91 | 95 | 11.25% |
6 | 96 | 100 | 12.00% |
7 | 101 | 105 | 12.75% |
8 | 106 | 110 | 13.50% |
9 | 111 | 115 | 14.25% |
10 | 116 | 120 | 15.00% |
11 | 121 | 125 | 15.75% |
12 | 126 | 130 | 16.50% |
13 | 131 | 135 | 17.25% |
14 | 136 | 140 | 18.00% |
15 | 141 | 145 | 19.50% |
16 | 146 | 150 | 21.00% |
17 | 151 | 155 | 23.50% |
18 | 156 | 170 | 26.00% |
19 | 171 | 190 | 31.00% |
20 | >191 | 37.00% |
While the VRT regime is transitioning to the new WLTP emissions test, it is still the case that
used imports pre September 2018 will have been subject to the old and discredited NEDC
emissions test. An ‘WLTP equivalent’ CO2 value will be calculated for cars subject to the NEDC test.
The ‘WLTP equivalent’ is different for petrol and diesel casts as shown below with an illustration.
Diesel: y = x(1.1405)+12.858
A NEDC tested petrol car has a CO2 value of 110 g/km on the vehicle registration documentation which would attract a rate of 16%. Revenue uplifts this CO2 value to a WLTP equivalent value as follows: y = 110(0.9227) + 34.554 y = 136
This car is then subject to an 18% VRT rate.
Compare Non-Diesel VRT Rates from 1/1/2021 to before 1/1/2021 based on NEDC CO2 emissions
BAND | FROM NEDC | TO NEDC | 2021 VRT Rate | 2020 VRT Rate |
---|---|---|---|---|
1 | 0 | 16 | 7.00% | 14.00% |
2 | 17 | 49 | 9.00% | 14.00% |
3 | 50 | 54 | 9.75% | 14.00% |
4 | 55 | 60 | 10.50% | 14.00% |
5 | 61 | 65 | 11.25% | 14.00% |
6 | 66 | 70 | 12.00% | 14.00% |
7 | 71 | 76 | 12.75% | 14.00% |
8 | 77 | 81 | 13.50% | 14.00% |
9 | 82 | 87 | 14.25% | 15.00% |
10 | 88 | 92 | 15.00% | 15.00% |
11 | 93 | 98 | 15.75% | 15.00% |
12 | 99 | 103 | 16.50% | 15.00% |
13 | 104 | 108 | 17.25% | 16.00% |
14 | 109 | 114 | 18.00% | 17.00% |
15 | 115 | 119 | 19.50% | 17.00% |
16 | 120 | 125 | 21.00% | 18.00% |
17 | 126 | 130 | 23.50% | 18.00% |
18 | 131 | 146 | 26.00% | 19.00% to 23.00% |
19 | 147 | 168 | 31.00% | 27.00% |
20 | >169 | 37.00% | 27.00% to 36.00% |
Compare Diesel VRT Rates from 1/1/2021 to before 1/1/2021 based on NEDC CO2 emissions
BAND | FROM NEDC | TO NEDC | 2021 VRT Rate | 2020 VRT Rate |
---|---|---|---|---|
1 | 0 | 32 | 7.00% | 14.00% |
2 | 33 | 58 | 9.00% | 14.00% |
3 | 59 | 63 | 9.75% | 14.00% |
4 | 64 | 67 | 10.50% | 14.00% |
5 | 68 | 72 | 11.25% | 14.00% |
6 | 73 | 76 | 12.00% | 14.00% |
7 | 77 | 80 | 12.75% | 14.00% |
8 | 81 | 85 | 13.50% | 15.00% |
9 | 86 | 89 | 14.25% | 15.00% |
10 | 90 | 93 | 15.00% | 15.00% |
11 | 94 | 98 | 15.75% | 15.00% |
12 | 99 | 102 | 16.50% | 15.00% |
13 | 103 | 107 | 17.25% | 16.00% |
14 | 108 | 111 | 18.00% | 16.00% |
15 | 112 | 115 | 19.50% | 17.00% |
16 | 116 | 120 | 21.00% | 17.00% |
17 | 121 | 124 | 23.50% | 18.00% |
18 | 125 | 137 | 26.00% | 19.00% |
19 | 138 | 155 | 31.00% | 23.00% |
20 | >156 | 37.00% | 27.00% to 36.00% |