Details of Vehicle Registration Tax in Ireland. (VRT Rates)
(Valid for cars in 2022)
VRT on cars in Ireland is calculated as a percentage of the estimated selling price of the car. (As calculated by Revenue). The rate of tax chargeable is based on the level of CO2 emissions and, since 1 January 2020, also the car’s nitrogen oxide (NOx) emissions.
VRT – CO2 Tax rates in Ireland
| CO2 emissions levels | VRT rates |
| 0 – 50 grams per kilometre | 7% of OMSP (minimum €140) |
| 50 – 80 grams per kilometre | 9% of OMSP (minimum €180) |
| 80 –85 grams per kilometre | 9.75% of OMSP (minimum €195) |
| 85 –90 grams per kilometre | 10.5% of OMSP (minimum €210) |
| 90 –95 grams per kilometre | 11.25% of OMSP (minimum €225) |
| 95 – 100 grams per kilometre | 12% of OMSP (minimum €240) |
| 100 –105 grams per kilometre | 12.75% of OMSP (minimum €255) |
| 105 – 110 grams per kilometre | 13.5% of OMSP (minimum €270) |
| 110 – 115 grams per kilometre | 15.25% of OMSP (minimum €305) |
| 115 – 120 grams per kilometre | 16% of OMSP (minimum €320) |
| 120 – 125 grams per kilometre | 16.75% of OMSP (minimum €335) |
| 125 – 130 grams per kilometre | 17.5% of OMSP (minimum €350) |
| 130 – 135 grams per kilometre | 19.25% of OMSP (minimum €385) |
| 135 – 140 grams per kilometre | 20% of OMSP (minimum €400) |
| 140 – 145 grams per kilometre | 21.5% of OMSP (minimum €430) |
| 145 – 150 grams per kilometre | 25% of OMSP (minimum €500) |
| 150 – 155 grams per kilometre | 27.5% of OMSP (minimum €550) |
| 155 – 170 grams per kilometre | 30% of OMSP (minimum €600) |
| 170 – 190 grams per kilometre | 35% of OMSP (minimum €700) |
| More than 190 grams per kilometre | 41% of OMSP (minimum €820) |
NOx VRT Charges
| NOx emissions (NOx mg/km or mg/kWh) | Amount payable per mg/km or mg/kWh |
| The first 0-40 mg/km or mg/kWh | €5 |
| The next 40 mg/km or mg/kWh up to 80 mg/km or mg/kWh | €15 |
| The rest above 80 mg/km or mg/kWh | €25 |