Understanding Vehicle Registration Tax Across Categories (2025)
Prepared on: [Date]
VRT Rates by Vehicle Category
Vehicle Category
VRT Calculation Method
Typical VRT Range
Special Features
Passenger Cars (A)
Percentage of OMSP based on CO₂ emissions
€140 - €20,000+
EV relief available, NOx levy applies to diesels
Vans (B)
8% or 13.3% of OMSP based on CO₂
€160 - €5,000+
Simplified rates, NOx levy applies to diesels
Motorcycles (M)
Fixed rates based on engine size
€35 - €200
Age-based reductions, EV relief available
Trucks/Buses (C)
Flat rate
€200
Regardless of value, NOx levy does not apply
Special Vehicles (D)
Variable treatment
€200 - €200
Mostly flat rate, some exemptions
Note: OMSP (Open Market Selling Price) is Revenue's assessment of a vehicle's value in the Irish market, which may differ from purchase price.
Passenger Car VRT Rates by CO₂ Emissions (2025)
CO₂ Range (g/km)
VRT Rate
Minimum VRT (€)
Example: €30,000 Car
0 - 50
7%
€140
€2,100
51 - 80
9%
€180
€2,700
81 - 120
9.75% - 16%
€195 - €320
€2,925 - €4,800
121 - 150
16.75% - 25%
€335 - €500
€5,025 - €7,500
151 - 190
27.5% - 35%
€550 - €700
€8,250 - €10,500
> 190
41%
€820
€12,300
Note: For vehicles in ranges with variable rates, the rate increases incrementally with emissions. Minimum VRT applies if calculated amount is lower.
Electric Vehicle Relief Comparison
Vehicle Type
OMSP Range
Relief Amount
Example Savings
BEV Car
Up to €40,000
Up to €5,000
Up to €5,000
BEV Car
€40,001 - €50,000
Tapered relief
Up to €2,500
BEV Car
Over €50,000
No relief
€0
PHEV Car
All ranges
No relief
€0
HEV Car
All ranges
No relief
€0
BEV Motorcycle
All qualifying ranges
Up to €5,000
Most pay €0 VRT
Note: BEV = Battery Electric Vehicle, PHEV = Plug-in Hybrid Electric Vehicle, HEV = Hybrid Electric Vehicle. Relief is automatically applied during registration.
Van vs Car VRT Comparison
How vehicle category affects VRT costs for similar vehicles
Vehicle Value
CO₂ Emissions
Car VRT
Van VRT
Savings with Van
€20,000
50 g/km
€1,400 (7%)
€1,600 (8%)
-€200
€20,000
100 g/km
€2,700 (13.5%)
€1,600 (8%)
€1,100
€20,000
150 g/km
€5,000 (25%)
€2,660 (13.3%)
€2,340
€35,000
50 g/km
€2,450 (7%)
€2,800 (8%)
-€350
€35,000
100 g/km
€4,725 (13.5%)
€2,800 (8%)
€1,925
€35,000
150 g/km
€8,750 (25%)
€4,655 (13.3%)
€4,095
Note: These comparisons assume the vehicle qualifies for the appropriate category. Vans have simplified VRT rates that can result in significant savings for higher-emission vehicles.