What has changed, what is coming, and what is only proposed. Each entry names its source.
Rules 2026.10.4Last verified 7 October 2026
A proposed measure is never applied by the calculator until it is enacted. Until then the calculator uses the rates in force.
Scheduled
The VRT relief is for pure electric cars registered before 31 December 2026, unless it is extended. Whether the Budget extends it is not yet known.
Source: Revenue, Electric vehicles, 9 July 2026 (opens in a new tab)
Coming up
The Budget may change VRT bands or the electric vehicle relief. Nothing has been announced. Any measure announced on the day is a proposal until it is enacted, and the calculator will not apply it before then.
In force
VRT is charged on WLTP CO2 figures. A used car that has only a figure from the older NEDC test has it recalculated before the band is chosen: for diesel, the figure times 1.1405 plus 12.858; for other fuels, the figure times 0.9227 plus 34.554. A petrol car at 110 g/km NEDC is treated as 136 g/km. The calculator applies this from 29 September 2026, when you say the figure is NEDC. Estimates made before that date for cars with an NEDC figure were too low.
Source: Revenue, Applying the tax, published 21 July 2026 (opens in a new tab)
In forceNot yet confirmed
Under the EU and Japan Economic Partnership Agreement, a car built in Japan can enter at 0% duty with a statement on origin from the exporter. A car built elsewhere and bought in Japan pays the standard rate. This comes from secondary sources and is being confirmed in TARIC and with a customs agent.
Source: EU Access2Markets, EU and Japan Economic Partnership Agreement (opens in a new tab)
In force
Category B commercial vehicles pay 8% up to 120 g/km and 13.3% above. The calculator does not cover Category B yet.
Source: Revenue, Applying the tax, published 21 July 2026 (opens in a new tab)
In force
The 20 CO2 bands for passenger cars, from 7% to 41%, have applied since 1 January 2022. These are the rates the calculator uses.
Source: Revenue, Applying the tax, published 21 July 2026 (opens in a new tab)
These are the rules behind every estimate on the site. Proposed measures are not among them: nothing is applied until it is enacted. A rule marked not yet confirmed comes from secondary sources, so confirm it with Revenue or a customs agent before you rely on it.
20 CO2 bands, from 7% to 41% of the open market selling price. Applying since 1 January 2022.
The charge is in whole euro, the cent dropped. Revenue's VRT calculator showed 41% of 60,831 euro as 24,940 euro on 29 September 2026; the sum is 24,940.71.
Last verified
Source: Revenue, Applying the tax, published 21 July 2026 (opens in a new tab)
Charged per mg/km, capped at €4,850 for diesel and €600 for other fuels.
Last verified
Source: Revenue, NOx charge, 9 July 2026 (opens in a new tab)
Up to €5,000 off VRT for a pure electric car valued at €40,000 or less, and none above €50,000. Expires 31 December 2026.
Revenue's page gives the relief to vehicles registered before 31 December 2026, so the calculator applies none on that day. The three tiers are section 135C(3)(b)(ii) of the Finance Act 1992 as substituted by section 34 of the Finance Act 2020: €5,000 at an OMSP of €40,000 or less, a formula between €40,000 and €50,000, and nil at €50,000 or more. The formula takes the relief down by half of the amount by which the OMSP exceeds €40,000, a straight line from €5,000 to nil, as the Society of the Irish Motor Industry states it. Revenue's calculator shows the exact figure for a car in that range.
Last verified
Source: Revenue, Electric vehicles, 9 July 2026; Finance Act 2020, section 34 (opens in a new tab)
Import VAT at 23%.
The standard rate of 23% is on Revenue's Current VAT rates page, effective 1 January 2026, and Revenue's manual on importing motor vehicles from the UK (April 2024) charges it on the customs value plus the duty. The new means of transport test is on Revenue's VAT and customs duty page.
Last verified
Standard rate 10%. A lower rate can apply, depending on where the car was built, when the seller supplies proof of origin.
Revenue's manual on importing motor vehicles from the UK (April 2024): customs duty of 10% on the customs value, which is the price plus transport, insurance and handling; 0% for a vehicle of UK origin under the EU-UK Trade and Cooperation Agreement, claimed on a statement on origin or importer's knowledge, and not for a car of EU origin that was in use in the UK. For Japan: the EU's 10% duty on cars is eliminated in eight equal annual stages from 1 February 2019 under the EU-Japan Economic Partnership Agreement (Japan Customs, outline of the agreement), so it is nil from 1 February 2026; Revenue's EU-Japan preferential origin page (17 October 2025) takes a statement on origin made out by the Japanese exporter on the invoice or another commercial document, or importer's knowledge. Neither agreement treats a used car differently from a new one: origin follows where the car was built.
Last verified
Book the NCTS appointment within 7 days of arrival and complete registration within 30 days.
Revenue, Vehicle Registration Tax (VRT) and registration (10 July 2026): make an appointment with the NCTS within seven days of bringing the vehicle into the State and register it within 30 days; additional VRT is charged on a vehicle registered late.
Last verified
Source: Revenue, VRT and registration, 10 July 2026 (opens in a new tab)
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