VRT Calculator Ireland 2026 (CO2 + NOx)
VRT (Vehicle Registration Tax) is the registration tax Ireland charges when you register a car, whether new or imported.
- Official Revenue.ie 2026 table: 20 CO2 bands (7%-41% of OMSP)
- Banded NOx levy: EUR 5/15/25 per mg/km
- NOx cap EUR 600 petrol / EUR 4,850 diesel; electric exempt
VRT Calculator Ireland 2026 (CO2 + NOx)
Enter your numbers and press Calculate
How Irish VRT is calculated in 2026
VRT for a passenger car (Category A) has two components that are added together:
CO2 component = max(OMSP, 2,000) x rate% / 100
The rate% comes from Revenue.ie's official 20-band table by CO2 (WLTP) in g/km: 7% (0-50), 9% (51-80), 9.75% (81-85), 10.5% (86-90), 11.25% (91-95), 12% (96-100), 12.75% (101-105), 13.5% (106-110), 15.25% (111-115), 16% (116-120), 16.75% (121-125), 17.5% (126-130), 19.25% (131-135), 20% (136-140), 21.5% (141-145), 25% (146-150), 27.5% (151-155), 30% (156-170), 35% (171-190) and 41% (191+). Each band has a minimum (the rate applied to EUR 2,000: 7% -> EUR 140, 41% -> EUR 820), which is why max(OMSP, 2,000) is used.
NOx levy = EUR 5 x min(NOx, 40) + EUR 15 x max(0, min(NOx, 80) - 40) + EUR 25 x max(0, NOx - 80)
NOx is charged in cumulative bands and is capped: EUR 600 for petrol/hybrids, EUR 4,850 for diesel. Pure electric cars (BEVs) are exempt from the NOx levy.
Total VRT = CO2 component + NOx levy
Worked example: OMSP of EUR 30,000, CO2 of 120 g/km, NOx of 50 mg/km, petrol. The 116-120 band gives 16%. CO2 component = 30,000 x 0.16 = EUR 4,800. NOx levy = 40 x 5 + 10 x 15 = 200 + 150 = EUR 350 (below the EUR 600 cap). Total VRT = 4,800 + 350 = EUR 5,150.
Source: Revenue.ie Category A VRT rate table and NOx levy table, in force in 2026 (no band changes in Budget 2026).
VRT examples with the 2026 table
Three scenarios computed with the exact same formula the tool uses:
- Clean imported hybrid: OMSP EUR 25,000, CO2 45 g/km (7% band), NOx 20 mg/km, petrol. CO2 component = 25,000 x 0.07 = EUR 1,750. NOx = 20 x 5 = EUR 100. Total VRT = EUR 1,850. Low emissions keep the tax modest.
- Diesel family car: OMSP EUR 35,000, CO2 135 g/km (131-135 band = 19.25%), NOx 90 mg/km, diesel. CO2 component = 35,000 x 0.1925 = EUR 6,737.50. NOx = 40 x 5 + 40 x 15 + 10 x 25 = 200 + 600 + 250 = EUR 1,050 (below the EUR 4,850 diesel cap). Total VRT = EUR 7,787.50. The NOx levy weighs far more on diesel.
- Pure electric (BEV): OMSP EUR 40,000, CO2 0 g/km (7% band), NOx 0 mg/km, electric. CO2 component = 40,000 x 0.07 = EUR 2,800. NOx = 0 (BEVs are exempt). Total VRT = EUR 2,800 (also subject to the separate EV VRT relief Revenue applies).
The pattern is clear: VRT rises with CO2 (higher-rate band) and NOx punishes high-emission diesels far more, while pure electrics avoid the NOx levy entirely.
How to use the calculator step by step
Step 1: enter the OMSP (Open Market Selling Price) in euros. It is the open-market value Revenue sets, not the price you paid; for imports you can estimate it from listings of equivalent models in Ireland.
Step 2: enter the CO2 in g/km on the WLTP cycle, as shown on the vehicle's Certificate of Conformity (CoC). It determines the rate band (from 7% to 41%).
Step 3: enter the NOx in mg/km, also from the CoC. It is the figure that triggers the nitrogen-oxide levy.
Step 4: choose the fuel type. Petrol/hybrid applies the EUR 600 NOx cap; diesel applies the EUR 4,850 cap; pure electric is NOx-exempt.
Step 5: review the results: the applied VRT rate, the CO2 component, the NOx levy and the total VRT due. Compare them against your import budget.
Important notice: this calculator provides an indicative estimate for informational and educational purposes only. It is not tax advice nor an official valuation. The final OMSP and exact VRT are set by Revenue at registration, and reliefs (EV), exemptions or adjustments may apply that are not reflected here. For binding figures, consult revenue.ie and the official VRT calculation system.
About this calculator
For passenger cars (Category A) it is calculated on the OMSP (Open Market Selling Price, the open-market value Revenue sets) by applying a percentage that rises with CO2 emissions: from 7% for the cleanest cars (0-50 g/km) up to 41% for the most polluting (over 190 g/km), spread across 20 official bands. On top sits a NOx levy, charged in bands (EUR 5/mg for the first 40 mg/km, EUR 15/mg from 41 to 80, and EUR 25/mg above 80), capped at EUR 600 for petrol/hybrids and EUR 4,850 for diesel; pure electric cars are NOx-exempt. This calculator applies the current 2026 Revenue.ie table: enter the OMSP, the CO2 in g/km, the NOx in mg/km and the fuel type, and you instantly get the applied VRT rate, the CO2 component, the NOx levy and the total VRT due. This is an indicative estimate: the exact OMSP is set by Revenue at registration.
Frequently asked questions
What is VRT and when is it paid in Ireland?
VRT (Vehicle Registration Tax) is the registration tax paid when you register a vehicle in Ireland, whether new or imported. For passenger cars (Category A) it is based on the OMSP and on CO2 and NOx emissions. An imported vehicle must normally be registered and have the VRT paid within 30 days of entering the State. This calculator estimates the CO2 component, the NOx levy and the total VRT using Revenue.ie's 2026 table.
What is the OMSP and why is it not the price I paid?
The OMSP (Open Market Selling Price) is the estimated open-market selling price in Ireland for a vehicle of that model, age and condition. Revenue sets it, not the buyer, so it can differ from what you paid for an imported car. The CO2 VRT is a percentage of the OMSP, so the higher the OMSP, the higher the tax. To estimate it, look at listings of equivalent models in Ireland.
How does the NOx levy work and what are the 2026 caps?
The NOx levy is charged in cumulative bands on emissions in mg/km: EUR 5 per mg up to 40, EUR 15 per mg from 41 to 80, and EUR 25 per mg above 80. It is capped at EUR 600 for petrol, hybrid and other non-diesel vehicles, and at EUR 4,850 for diesel. Pure electric vehicles (BEVs) produce zero NOx and are exempt. For example, 50 mg/km = 40 x 5 + 10 x 15 = EUR 350. Source: Revenue.ie 2026 NOx levy table.
How much VRT does an electric car pay in Ireland?
A pure electric car (BEV) has 0 g/km CO2, so it falls in the 7% OMSP band, and 0 mg/km NOx, so it is exempt from the NOx levy. In this tool its VRT is just 7% of the OMSP. Separately, Revenue applies an EV VRT relief for eligible electric vehicles (up to a yearly maximum), which this calculator does not deduct automatically. Check revenue.ie for the current EV relief amount in 2026.
Is this calculator's result exact?
It is an indicative estimate, not an official valuation. It correctly applies Revenue.ie's 2026 table (20 CO2 bands and the banded NOx levy), but the final VRT depends on the exact OMSP Revenue assigns at registration, which this tool does not know. It also does not apply the EV VRT relief or special exemptions. For a binding figure, use the official VRT calculation system on revenue.ie or consult a registered agent.