Is there VRT on electric cars in Ireland?

Yes, but pure electric cars fall in the lowest CO2 band, pay no NOx charge and may qualify for a relief of up to €5,000, depending on Revenue's valuation of the car.

When does the electric car VRT relief end?

The relief is for cars registered before 31 December 2026. The Budget may extend it, but anything announced is proposed and not law until it is enacted.

Do hybrids get the VRT relief?

No. The relief applies to pure electric cars only.

Does the relief cover customs duty and VAT?

No. It reduces VRT only. Customs duty and import VAT are charged separately on cars from outside the EU.

Guides

Electric cars and VRT relief

Rules 2026.10.4Last verified 7 October 2026

Pure electric cars are treated differently from other cars at registration. They fall in the lowest CO2 band, they pay no NOx charge, and they may qualify for a relief that reduces the VRT further. The relief is for cars registered before 31 December 2026.

How the VRT is built

The lowest CO2 band covers cars from 0 to 50 g/km. The rate is 7% of the open market selling price, with a minimum of €140. The open market selling price, or OMSP, is Revenue's opinion of the car's retail value in Ireland. It is not the price you paid.

The NOx charge is zero for a pure electric car.

The relief is then taken off. The total cannot go below zero, so if the relief is larger than the VRT, the VRT is nil and nothing is paid back.

The relief

This is from Revenue's electric vehicles page dated 9 July 2026.

OMSP	Relief
Up to €40,000	Up to €5,000
Between €40,000 and €50,000	Reduced
Above €50,000	None

The relief applies to pure electric cars only. Hybrids and plug-in hybrids do not qualify, and they pay the NOx charge in the usual way.

How the taper works

Revenue's page says only that the relief is reduced between €40,000 and €50,000. The law is section 34 of the Finance Act 2020, which set three tiers from 1 January 2021: €5,000 at an OMSP of €40,000 or less, a formula between, and nothing 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, which is how the Society of the Irish Motor Industry states it too. Camber's calculator applies that line, and Revenue's own calculator shows the figure for a car in the range.

Three examples

The OMSP figures here are assumptions for illustration.

Assumed OMSP	VRT at 7%	Relief	VRT after relief
€30,000	€2,100	Covers the full amount	€0
€45,000	€3,150	€2,500, half of the €5,000 over the threshold taken off	€650
€55,000	€3,850	None	€3,850

The OMSP decides which row you are in, and Revenue will not confirm the OMSP before the car is presented. Find three comparable cars advertised in Ireland, take the median, and see what happens a tenth below and a tenth above. If that range crosses one of the thresholds, the relief you get could change with Revenue's valuation.

The relief does not touch duty or VAT

The relief reduces VRT. It does nothing to customs duty or import VAT.

An electric car bought outside the EU pays customs duty according to where it was built, and import VAT at 23% on the customs value plus the duty. On an electric car these can be much larger than the VRT.

As an illustration, take a customs value of €20,000 on a car that pays duty at 10%. The duty is €2,000 and the import VAT is €5,060. That is €7,060 before VRT is considered.

See import duty on cars from Japan for how the duty rate is decided and what proof it needs.

The dates that matter

The relief is for cars registered before 31 December 2026.

The Budget on 6 October 2026 may change VRT or extend the relief. Anything announced on the day is proposed, not law, until it is enacted. Do not plan a purchase on an announcement.

If your car is likely to be presented close to the end date, ask Revenue which date decides whether the relief applies. Shipping and registration both take time, and Camber cannot tell you which step counts.

Camber records confirmed changes on its rule tracker.

Other things to check

Insurance applies to electric imports as it does to any other. Get a quote on the exact model and chassis details before you bid. See insurance for Japanese imports.

A car built for the Japanese market may also need a radio conversion and EU-marked tyres, and its menus are often in Japanese. See what to fix on arrival.

Estimating yours

Camber's calculator shows the CO2 charge, the NOx charge and the relief as separate lines. Its results are estimates for planning. Revenue sets the figure when the car is presented.

Sources

Questions

Is there VRT on electric cars in Ireland?: Yes, but pure electric cars fall in the lowest CO2 band, pay no NOx charge and may qualify for a relief of up to €5,000, depending on Revenue's valuation of the car.
When does the electric car VRT relief end?: The relief is for cars registered before 31 December 2026. The Budget may extend it, but anything announced is proposed and not law until it is enacted.
Do hybrids get the VRT relief?: No. The relief applies to pure electric cars only.
Does the relief cover customs duty and VAT?: No. It reduces VRT only. Customs duty and import VAT are charged separately on cars from outside the EU.

Every figure is an estimate. Revenue sets the figure when the car is presented. Camber is an independent site, not affiliated with Revenue, NCTS or any government body.