How VRT is Calculated

1. Open Market Selling Price (OMSP)

The foundation of any VRT calculation is the OMSP. This is not what you paid for the vehicle, but rather the price Revenue determines it would sell for in Ireland. Our calculator uses the OMSP you provide as the basis for the calculation.

2. CO₂ Emissions Charge (For Category A Vehicles)

This is the main component of VRT. The rate is a percentage of the OMSP, determined by the vehicle's CO₂ emissions. Different percentage bands apply depending on whether the emissions are measured by the older NEDC standard or the current WLTP standard.

• WLTP (Worldwide Harmonised Light Vehicle Test Procedure): Used for cars first registered from 2021. It has more bands and generally results in higher CO₂ figures than NEDC.
• NEDC (New European Driving Cycle): Used for older cars. Revenue applies a conversion factor if only NEDC is available for a newer car.

3. The NOx Levy

A levy based on the vehicle's Nitrogen Oxide (NOx) emissions is added to the CO₂ charge. This primarily affects diesel vehicles. The calculation is tiered, with higher rates for higher emissions, and is capped at €4,850 for diesels and €600 for other fuel types.

4. Reliefs and Exemptions

Certain vehicles qualify for reliefs that reduce the final VRT amount.

• Electric Vehicles (EVs): A relief of up to €5,000 is available for EVs with an OMSP up to €40,000. This relief tapers to zero for vehicles with an OMSP between €40,001 and €50,000.
• Historic Vehicles: Vehicles over 30 years old may qualify for a flat VRT rate of €200.

5. Final Calculation

The final VRT payable is calculated as follows:

(OMSP × CO₂ Rate) + NOx Levy - Reliefs = Total VRT Payable

Disclaimer: This calculator provides an indicative figure. The final VRT amount is determined by Revenue at the time of registration.