VRT explained: rates, bands and how the figure is built

Vehicle Registration Tax is charged when a car is registered in Ireland. For passenger cars, which Revenue calls Category A, it has two parts: a charge based on CO2 emissions and a charge based on NOx emissions. Pure electric cars may also get a relief.

This guide explains how the figure is built. It cannot tell you what Revenue will charge, because Revenue sets the figure when the car is presented.

The CO2 bands

There are 20 CO2 bands for Category A. The lowest is 7%, for cars from 0 to 50 g/km, with a minimum charge of €140. The highest is 41%, for cars over 190 g/km, with a minimum of €820. These rates have applied since 1 January 2022 and are set out on Revenue's page "Applying the tax", published 21 July 2026.

The band rate is applied to the car's open market selling price. If the result is less than the minimum for that band, the minimum is charged instead.

What the rate is applied to

The open market selling price, or OMSP, is Revenue's opinion of what the car would sell for at retail in Ireland. It is not the purchase price. A car bought cheaply abroad is taxed on its Irish value.

Revenue uses trade guides, advertisements and experts to reach its figure. It assumes 1,500 km a month for petrol cars and 2,100 km a month for diesel, and it rates condition as good, fair or poor.

Revenue will not confirm the OMSP before the car is presented.

Estimating the OMSP

Start with Revenue's own figures. For most cars it holds a price when new and a depreciation table for each version, and takes the price down by the car's age, the month it is registered and any distance over the norm. Camber's calculator offers Revenue's versions where it lists the car and does that working. Revenue's own VRT calculator does the same.

The result can be a long way from the price in the adverts. Revenue values a 2019 Toyota Aqua registered in September 2026 at €8,512, where the same car is advertised here for about €15,000. VRT is charged on Revenue's figure.

Where Revenue lists no version, find three comparable cars advertised in Ireland and take the median price. Then work out the VRT at a tenth below and a tenth above that figure.

For a car in the 10.5% band, with the cent dropped as Revenue drops it:

If the purchase only makes sense at the lowest of the three, the margin is too thin to rely on.

CO2 figures for Japanese cars

Japanese documents carry CO2 figures measured on the Japanese test cycle, not the EU's WLTP cycle. Revenue's rate page says the bands use "WLTP CO2 data or calculated CO2 figures".

For a car it lists, Revenue does not use that figure. It keeps its own for each version of a car first registered in Japan, as an NEDC or a WLTP figure, and recalculates an NEDC one as it does for any other car. Versions of one model differ, so the version has to match the car exactly. Camber's calculator offers Revenue's versions where it lists the car.

For a car Revenue does not list, how it derives the figure is not yet confirmed. Ask Revenue or NCTS how the CO2 figure for your car will be established. In the meantime, look at the result one band higher than the one you expect, and check that the purchase still makes sense there.

The NOx charge

The NOx charge is tiered by mg/km and capped by fuel type. If no evidence of the NOx figure is supplied, the cap applies, which matters for Japanese cars. Pure electric cars pay no NOx charge. See the NOx charge.

Electric cars

Pure electric cars fall in the lowest CO2 band and may qualify for a relief of up to €5,000. The relief is for cars registered before 31 December 2026. See electric cars and VRT relief.

Adding it up

The total is the CO2 charge plus the NOx charge, less any electric vehicle relief. It cannot go below zero.

Here is a 2019 Volkswagen Golf 1.4 from Camber's worked examples, first registered in Japan in January 2019 and registered here in September 2026. Revenue lists the version at 128 g/km, which it recalculates as 152 g/km, and values it at €11,447: €27,166 when new, 43% of that at seven years, and 2% less for a September registration.

VRT is one part of the landed cost. Customs duty, import VAT, shipping and preparation are separate. Camber's calculator shows every line.

Other vehicle categories

Camber's calculator covers Category A only for now. The other categories are charged differently.

If you are not sure which category a vehicle falls into, confirm it with Revenue before you buy.

When the rules change

The Budget on 6 October 2026 may change VRT. Anything announced is proposed, not law, until it is enacted. Camber records confirmed changes on its rule tracker.

The figures in this guide reflect rules version 2026.10.4, last verified on 7 October 2026.