Vehicle registration tax (Ireland)

Vehicle registration tax (VRT; Irish: Cáin Chláraithe Feithiclí, CCF) is a tax that is chargeable on registration of a motor vehicle in Ireland.^[1]

Every motor vehicle brought into the country, other than temporarily by a visitor, must be registered with Revenue and must have VRT paid for it by the end of 30 days of arrival in the country.^[2]

The tax is paid to the Revenue in two ways:

• VRT is included in the retail price of a new motor vehicle purchased from a dealership
• The tax is paid by the owner of a motor vehicle imported from abroad upon applying for registration (subject to exemptions, below).

The vehicle must be presented at a National Car Test centre within 30 days of importation into Ireland.^[3]

Calculation

The VRT rate is a percentage of the open market selling price (OMSP; Irish: Praghas Díolta Margaidh Oscailte, PDMO) of the vehicle. The OMSP is the "expected retail price" and includes all taxes (Including VAT). The OMSP is the sum of the vehicle pre-tax price, VRT and VAT.

The total effective tax rate of a vehicle purchased in Ireland is the sum of the VRT and VAT paid divided by the pre-tax price of the vehicle.

Current VRT rates^[4]

VRT is currently applied based on a vehicle's CO2 emissions.

CO2 emissions (CO2g/km)	VRT rate	Minimum VRT	Total effective tax rate
0g/km up to and including 50g/km	7% of OMSP	€140	32%
More than 50g/km up to and including 80g/km	9% of OMSP	€180	35%
More than 80g/km up to and including 85g/km	9.75% of OMSP	€195	36%
More than 85g/km up to and including 90g/km	10.5% of OMSP	€210	37%
More than 90g/km up to and including 95g/km	11.25% of OMSP	€225	39%
More than 95g/km up to and including 100g/km	12% of OMSP	€240	40%
More than 100g/km up to and including 105g/km	12.75% of OMSP	€255	41%
More than 105g/km up to and including 110g/km	13.5% of OMSP	€270	42%
More than 110g/km up to and including 115g/km	15.25% of OMSP	€305	45%
More than 115g/km up to and including 120g/km	16% of OMSP	€320	46%
More than 120g/km up to and including 125g/km	16.75% of OMSP	€335	48%
More than 125g/km up to and including 130g/km	17.5% of OMSP	€350	49%
More than 130g/km up to and including 135g/km	19.25% of OMSP	€385	52%
More than 135g/km up to and including 140g/km	20% of OMSP	€400	54%
More than 140g/km up to and including 145g/km	21.5% of OMSP	€430	57%
More than 145g/km up to and including 150g/km	25% of OMSP	€500	64%
More than 150g/km up to and including 155g/km	27.5% of OMSP	€550	70%
More than 155g/km up to and including 170g/km	30% of OMSP	€600	76%
More than 170g/km up to and including 190g/km	35% of OMSP	€700	89%
More than 190g/km	41% of OMSP	€820	108%

VRT rates before 1 January 2021

Band	CO2 emissions (/km)	VRT rate
A1	0 – 80g	14% of OMSP
A2	81 – 100g	15% of OMSP
A3	101 – 110g	16% of OMSP
A4	111 – 120g	17% of OMSP
B1	121 – 130g	18% of OMSP
B2	131 – 140g	19% of OMSP
C	141 - 155g	23% of OMSP
D	156 - 170g	27% of OMSP
E	171 - 190g	30% of OMSP
F	191 - 225g	34% of OMSP
G	226g and over	36% of OMSP

VRT rates before January 2013

Band	CO2 emissions (/km)	VRT rate
A	0 – 120g	14% of OMSP
B	121 – 140g	16% of OMSP
C	141 – 155g	20% of OMSP
D	156 – 170g	24% of OMSP
E	171 – 190g	28% of OMSP
F	191 – 225g	32% of OMSP
G	226g and over	36% of OMSP

VRT rates before July 2008

Vehicle	Engine size	VRT
Cat. A: Cars	< 1400 cc	22.5% of OMSP, (subject to a min. tax of €315)
Cat. A: Cars	1401-1900cc	25% of OMSP (subject to a min. tax of €315)
Cat. A: Cars	> 1900cc	30% of OMSP (subject to a min. tax of €315)
Cat. B: Car-based commercial vehicles	N/A	(Pre 2011: €50 flat rate). Post 2011: 13.3% of OMSP (subject to a min tax of €125)
Cat. C: Commercial vehicles	N/A	A flat rate of €50.
Cat. D: Emergency and construction vehicles	N/A	N/A
Hybrid vehicles	as per cars	50% of VRT payable may be rebated in respect of some hybrid vehicles.