Vehicle Registration Tax Rates


This page describes how the VRT rates for a vehicle are calculated.

How is VRT calculated?

VRT is calculated based on the Open Market Selling Price (OMSP) of the vehicle as determined by the revenue commissioners. The rate at which it is charged depends on the type of vehicle being registers. For standard passengers cars the rate of VRT is based on the CO2 emissions of the car. Depending on the commercial vehicle the tax rate is either 13.3% or €200. Some vehicles are exempt from VRT such as ambulances and fire engines. Finally motorcycles are taxed at a rate based on engine size in cc’s.

How can I calculate how much VRT I will be charged?

You can use our VRT calculator to estimate how much VRT you will be charged.

What are the different VRT rates?

Cars, VRT Category A (EU Classification M1)

Most cars fit into category A and minibuses with less that 10 seats. VRT is charges based on the CO2 emissions of the vehicle when it was manufactured. The VRT rates are as follows:

VRT Category A Rates
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

Car-derived vans and Jeep-derived vans, VRT Category B (EU Classification N1)

Most car-derived vans and jeep-derived vans are category B. It also includes N1 light Commercial
Vehicles less than 3.5 tonnes and motor caravans. The VRT rate is 13.3% of the Open Market Selling Price (OMSP) and a minimum of €125.

A light commercial vehicle is considered category C if at all stages of manufacture it is classified as a category N1 vehicle with less than 4 seats, and has, at any stage of manufacture, its technically permissible maximum laden mass is greater than 130 per cent of the mass in service of the vehicle with body work in running order. This does not apply to Motor Caravans.

VRT Category B Rates
VRT Rate Minimum VRT
13.3% €125

Larger commercial vehicles, agricultural tractors and buses, VRT Category C (EU Classification M2, M3, N2, N3, T1 – T5)

Larger commercial vehicles, some light commercial vehicles, agricultural tractors and buses with a minimum of 10 seats are category C.
Vintage vehicle are also considered category C if they are more than 30 years old at the time of registration. These vehicles, on request, can be issued with a “ZV” licence number.

VRT Category C Rates
VRT Rate Minimum VRT
€200 €200

Ambulances, Fire Engines, VRT Category D

Ambulances, fire engines, vehicles used exclusively for the transportation of road construction machinery are considered category D. How to vehicle will be used is taken into consideration when classifying category D vehicles.

VRT Category D Rates
VRT Rate Minimum VRT
0% 0%

Motorcycles, VRT Category M (EU Classification L1 – L7)

Motorcycle, scooters and certain all terrain vehicles VRT is charged based on engine size. The rate is €2 per cc up to 350 cc and €1 per cc above 350. It reduces depending on the age of the motorcycle as detailed below.

VRT Category M Rates
Engine Size (cc) VRT rate
0-350 €2 per cc
350+ €2 per cc up to 350, €1 per cc above 350
VRT Category M, Age Reduction
Age VRT reduction
3 months to 1 year 10%
1 to 2 years 20%
1 to 2 years 30%
2 to 3 years 40%
3 to 4 years 50%
4 to 5 years 60%
5 to 7 years 70%
7 to 10 years 80%
10 to 30 years 90%
over 30 years 100%

Hybrid Electric Vehicles, Repayment Rates

Category A or B Hybrid Electric vehicles registered before 31 December 2018 may qualify for a repayment of up to a maximum of €1,500.

Category A or B Plug-in Hybrid Electric vehicles registered before 31 December 2018 may qualify for a remission/repayment of up to a maximum of €2,500

Hybrid Vehicle Repayment Rates
Vehicle Age Hybrid Electric Repayment/th>

Plug-in Hybrid Electric Repayment/th>

New €1500 €2500
Not new to 2 years €1350 €2250
2 to 3 years €1200 €2000
3 to 4 years €1050 €1750
4 to 5 years €900 €1500
5 to 6 years €750 €1250
6 to 7 years €600 €1000
7 to 8 years €450 €750
8 to 9 years €300 €500
9 to 10 years €150 €250
Over 10 years €0 €0

Electric Vehicles, Repayment Rates

Category A or Category B electric vehicles registered before 31 December 2021, are eligible for relief from VRT up to a maximum amount of €5,000.

Vehicle Registration Tax Rates was last modified: May 28th, 2017 by admin