Vehicle Registration Tax (VRT)
- Paid when first registering in Ireland.
- Based on Open Market Selling Price (OMSP).
- Category A (cars): CO2-based, with an additional NOx charge.
- Categories B/C/D: Flat rates or percentage of OMSP.
- Electric vehicles and motorcycles: Partial VRT relief until 31 December
2025.
CO2 examples (Category A)
- 0–50 g/km → 7% of OMSP (minimum €140)
- 150–155 g/km → 27.5% of OMSP (minimum €550)
- 190 g/km → 41% of OMSP (minimum €820)
NOx charges
- 0–40 mg/km → €5 per mg/km
- 40–80 mg/km → €15 per mg/km
- Above 80 mg/km → €25 per mg/km
- Maximum: Diesel €4,850; others €600