• All new and used cars registered in Ireland have their VRT rate calculated based on the CO2 emissions of their vehicle.
• Since January 2021 new vehicle registration tax (VRT) rates use the CO2 values from a new EU emissions test for passenger cars, known as “WLTP”. This replaced the NEDC rates previously used.
• The rates can be seen below and the percentage refers to a percentage of the OMSP (Open Market Selling Price) of the vehicle being registered.
• The rates only apply to Category A vehicles.

Examples of Category A vehicles include cars (saloons, estates, hatchbacks, convertibles, coupes, MPVs, Jeeps etc.) and minibuses with less than 12 permanently fitted passenger seats.

• For more information about VRT rates and categories click here

VRT Rates based on on WLTP CO2 emissions

While the VRT regime uses WLTP emissions test, it is still the case that used imports pre September 2018 will have been subject to the old and discredited NEDC emissions test. An ‘WLTP equivalent’ CO2 value will be calculated for cars subject to the NEDC test.

The ‘WLTP equivalent’ is different for petrol and diesel casts as shown below with an illustration.

Non-Diesel VRT Rates based on NEDC CO2 emissions

Diesel VRT Rates based on NEDC CO2 emissions