VRT rates in Ireland by CO₂ band
Vehicle Registration Tax on a passenger car (Category A) is a percentage of the car's Open Market Selling Price (OMSP)— the Irish market value Revenue assigns to the car, not the price you paid for it in the UK. The percentage is set by the car's WLTP CO₂ figure using the bands below. The table is current for 2026 — the bands have been unchanged since January 2022 — and it is the same table our pricing engine applies to every car on the site.
| Band | CO₂ (g/km, WLTP) | VRT rate |
|---|---|---|
| 1 | 0 – 50 | 7% |
| 2 | 51 – 80 | 9% |
| 3 | 81 – 85 | 9.75% |
| 4 | 86 – 90 | 10.5% |
| 5 | 91 – 95 | 11.25% |
| 6 | 96 – 100 | 12% |
| 7 | 101 – 105 | 12.75% |
| 8 | 106 – 110 | 13.5% |
| 9 | 111 – 115 | 15.25% |
| 10 | 116 – 120 | 16% |
| 11 | 121 – 125 | 16.75% |
| 12 | 126 – 130 | 17.5% |
| 13 | 131 – 135 | 19.25% |
| 14 | 136 – 140 | 20% |
| 15 | 141 – 145 | 21.5% |
| 16 | 146 – 150 | 25% |
| 17 | 151 – 155 | 27.5% |
| 18 | 156 – 170 | 30% |
| 19 | 171 – 190 | 35% |
| 20 | 191 and over | 41% |
Older cars tested under NEDC
Cars first tested under the older NEDC emissions cycle (broadly, pre-September 2018) don't have a WLTP figure, so Revenue uplifts the NEDC value to a WLTP equivalent before applying the bands: petrol NEDC × 0.9227 + 34.554, and dieselNEDC × 1.1405 + 12.858. For example, a petrol car recorded at 110 g/km NEDC uplifts to 136 g/km, which falls in band 14 at 20%.
The NOx levy
On top of the CO₂-based charge, a NOx levy is added per mg/km of nitrogen oxide emissions: €5 per mg/km for the first 40, €15 per mg/km from 41 to 80, and €25per mg/km above 80. Where satisfactory evidence of a car's NOx emissions cannot be produced, Revenue charges the maximum instead: €4,850 for diesel, €600 for all other vehicles.
You never need to work this out yourself on our cars. Every price on the site is all-in — the exact VRT for that car, the NOx levy, VAT, customs duty and transport are already included in the figure you see.
Verified against Revenue's published tables on 26 August 2026, and re-checked monthly. Official sources: Revenue — calculating VRT, Revenue — the NOx charge and the official ROS VRT enquiry tool.
Browse the cars — or see how the import process works.