What car has the lowest VRT in Ireland?

Electric vehicles have the lowest VRT in Ireland, paying just 7% on OMSP with up to €5,000 relief. Most EVs under €40,000 pay only the €140 minimum. Among petrol and diesel cars, low-emission vehicles in Band A or B (0-80 g/km CO2) pay the lowest rates of 0% to 11%.

Electric car VRT vs diesel

Electric cars pay 7% VRT with up to €5,000 relief, typically costing €140 to €1,000 total. Diesel cars pay higher rates based on CO2 (up to 41%) plus a NOx levy of up to €4,850. A diesel car with a €30,000 OMSP could cost €6,000 to €10,000 in VRT, while an equivalent EV costs €140 to €2,000.

Hybrid vs petrol VRT cost

Hybrids generally pay less VRT than pure petrol cars because they have lower CO2 emissions. A typical hybrid with 80-100 g/km CO2 falls in Band B (11-13.3% VRT), while an equivalent petrol car with 130-150 g/km CO2 falls in Band D-E (20.2-24.8% VRT). The hybrid could save €2,000 to €4,000 in VRT on a €30,000 car.

New car vs used car VRT

New cars pay full VRT on their OMSP. Used cars receive an age reduction of up to 50% on the base VRT amount, making them significantly cheaper. However, used cars are often older models with higher emissions, which could push them into higher VRT bands. The net effect depends on the specific vehicle's age, emissions, and value.

SUV vs hatchback VRT cost

SUVs typically cost more in VRT than hatchbacks because they have higher OMSPs and often higher CO2 emissions. A family hatchback (e.g., Volkswagen Golf) might cost €3,000 to €5,000 in VRT, while a comparable SUV (e.g., Volkswagen Tiguan) could cost €5,000 to €8,000 due to higher value and emissions.

Cheapest Cars to VRT in Ireland — Comparison Guide 2026

How VRT Costs Compare Across Cars

VRT varies enormously between different cars. A small electric city car can have VRT of under €200, while a high-performance sports car can have VRT of over €15,000. The difference comes down to three main factors: CO2 emissions, OMSP, and the NOx levy. Cars that excel in all three areas — low emissions, low value, low NOx — have the lowest VRT. Cars that are bad in all three areas have the highest VRT.

The cheapest cars to VRT in Ireland are electric vehicles, small petrol hatchbacks, and plug-in hybrids with low CO2. The most expensive are high-performance sports cars, full-size luxury SUVs, and older diesel cars with high NOx emissions. The VRT comparison below gives typical ranges, but use our calculator for an exact estimate on a specific vehicle.

Top 10 Cheapest Cars to VRT in Ireland

These models typically have the lowest VRT in Ireland, based on typical 2026 values:

Electric cars (any model): VRT typically €200-€800 after EV relief. Examples: Tesla Model 3, Nissan Leaf, MG4, Volkswagen ID.3, Renault Zoe, Hyundai Kona Electric.
Toyota Yaris Hybrid: Low CO2 (under 100 g/km) and moderate OMSP. Estimated VRT €300-€600.
Renault Zoe (electric): Zero CO2 emissions, low OMSP. Estimated VRT €200-€400.
Hyundai i10 / Kia Picanto (petrol): Small engines, low OMSP, low CO2. Estimated VRT €300-€600.
Dacia Sandero (petrol): Very low OMSP, moderate CO2. Estimated VRT €400-€700.
Toyota Corolla Hybrid: Low CO2, moderate OMSP. Estimated VRT €500-€900.
Honda Jazz / Fit Hybrid: Low CO2, moderate OMSP. Estimated VRT €400-€800.
Mazda MX-5 (1.5L petrol): Moderate OMSP, moderate CO2. Estimated VRT €600-€1,000.
Suzuki Swift (petrol): Low OMSP, moderate CO2. Estimated VRT €400-€700.
Peugeot 208 / 2008 (electric): Zero CO2, moderate OMSP. Estimated VRT €300-€700.

These are indicative ranges. Actual VRT depends on the specific year, trim, mileage, and condition. Electric vehicles dominate the cheapest list because they benefit from both the zero CO2 band and the EV relief.

Top 10 Most Expensive Cars to VRT in Ireland

These models typically have the highest VRT:

Ferrari / Lamborghini / McLaren (any model): Very high OMSP, very high CO2. VRT can exceed €20,000.
Porsche 911 Turbo S / GT3 RS: High OMSP (€150,000+), high CO2. VRT €10,000-€18,000.
Bentley Continental GT / Flying Spur: Very high OMSP, high CO2. VRT €8,000-€15,000.
Mercedes-AMG G63 / G-Class: High OMSP, very high CO2. VRT €8,000-€14,000.
Range Rover SVR / Autobiography: High OMSP, high CO2. VRT €6,000-€12,000.
BMW M5 / M8 Competition: High OMSP, high CO2. VRT €5,000-€10,000.
Audi RS6 / RS7: High OMSP, high CO2. VRT €5,000-€9,000.
Mercedes-Benz S-Class (high-end): Very high OMSP. VRT €5,000-€10,000.
Large diesel SUVs (BMW X5 xDrive40d, Mercedes GLE 400d): High OMSP plus NOx levy. VRT €4,000-€8,000.
Porsche Cayenne Turbo / Lamborghini Urus: High OMSP, high CO2. VRT €6,000-€12,000.

The most expensive cars to VRT combine a high OMSP with high CO2 emissions and often significant NOx levies. Diesel versions of these cars are particularly expensive due to the NOx levy adding €1,000-€3,000 to the VRT bill.

VRT by Brand — Which Brands Are Cheapest?

Some brands consistently have lower VRT than others because they produce smaller, more efficient cars:

Cheapest brands for VRT: Dacia, Suzuki, Hyundai, Kia, Toyota (hybrid range), Renault (electric range), MG (electric range), Citroen, Fiat, Peugeot (electric range). These brands offer small petrol engines, hybrid options, and electric models that keep VRT low.

Most expensive brands for VRT: Ferrari, Lamborghini, Bentley, Rolls-Royce, Porsche, Range Rover, Mercedes-AMG, BMW M, Audi RS. These brands focus on high-performance and luxury vehicles with high OMSP and CO2 emissions.

Middle ground brands: Volkswagen, Ford, Skoda, Seat, Opel, Nissan, Mazda, Honda, Volvo. These brands offer a mix of economical and higher-end models, so VRT varies significantly within the brand.

Fuel Type VRT Comparison

The fuel type has a major impact on VRT. Here is how they compare:

Electric: Lowest VRT. Zero CO2 band plus up to €5,000 EV relief. Typical VRT is €200-€1,000.
Plug-in hybrid (PHEV): Low CO2 (20-50 g/km), moderate OMSP. VRT €300-€2,000 depending on electric range.
Petrol hybrid (non-PHEV): Low CO2 (80-110 g/km). VRT €400-€1,500.
Petrol (conventional): Moderate CO2, low NOx levy. VRT €500-€3,000 for most models.
Diesel: Higher VRT than petrol equivalent due to NOx levy. Adds €400-€2,000 to VRT. Older diesels worst affected.
Diesel (large engine): Highest VRT among conventional fuels. High CO2 plus high NOx levy. VRT can exceed €5,000 easily.

If you are importing a car, choosing the right fuel type can save you thousands in VRT. Hybrid and electric are the clear winners.

New vs Used Car VRT Comparison

New cars generally have higher VRT than used cars because the OMSP is higher. However, new cars also tend to have lower CO2 emissions, which reduces the VRT rate. With used cars, the OMSP is lower due to age and depreciation, which reduces the VRT base. But older cars often have higher CO2 emissions and may be subject to less favourable VRT bands.

The sweet spot for VRT is typically a used car that is 2-4 years old: it has taken the initial depreciation hit, still has relatively low emissions, and qualifies for age-related depreciation in the OMSP. Cars over 10 years old have very low OMSP but may have high emissions and attract higher VRT bands. Cars over 30 years old may qualify for classic car treatment, which can reduce VRT significantly.

VRT Comparison FAQs

What is the cheapest car to VRT in Ireland?

The cheapest cars to VRT in Ireland are electric vehicles, with some models having VRT as low as €200 after the EV relief. The Nissan Leaf, Renault Zoe, MG4, and Dacia Spring are among the cheapest. Small petrol city cars like the Hyundai i10 and Suzuki Swift are also very cheap. The Toyota Yaris Hybrid is one of the cheapest non-electric options. For an exact comparison, use our VRT calculator with the specific vehicle details.

What car has the highest VRT in Ireland?

The cars with the highest VRT in Ireland are high-end sports cars and luxury vehicles. Ferrari, Lamborghini, and McLaren models can have VRT exceeding €20,000. The Porsche 911 Turbo S, Bentley Continental GT, and Rolls-Royce models are also among the highest. Large luxury SUVs like the Mercedes-AMG G63 and Range Rover SVR have VRT of €8,000+. The highest VRT is always on vehicles that combine a very high market value with very high CO2 emissions.

Is it cheaper to VRT a hybrid or a petrol car?

A hybrid is almost always cheaper to VRT than a conventional petrol car. Hybrids have lower CO2 emissions, which puts them in a lower VRT band. A typical Toyota Corolla Hybrid has VRT of around €500-€900, while a similar petrol-only Corolla has VRT of €800-€1,300. The difference is more pronounced when comparing a hybrid hatchback to a conventional petrol SUV. Plug-in hybrids (PHEVs) with 50+ km electric range have even lower VRT.

Which brand is cheapest for VRT?

Dacia is generally the cheapest brand for VRT because of their low OMSP and moderate CO2 emissions. Suzuki and Hyundai are also consistently cheap. Among mainstream brands, Toyota has the cheapest average VRT because most of their models are available as hybrids with low CO2. For electric vehicles, MG and Renault offer some of the cheapest VRT options. The cheapest brand depends on the specific model, so check individual cars rather than brand averages.

What are the best cars to import to Ireland for low VRT?

The best cars to import to Ireland for low VRT are electric vehicles (Tesla Model 3, Nissan Leaf, MG4, Volkswagen ID.3), small hybrids (Toyota Yaris Hybrid, Honda Jazz Hybrid), small petrol cars (Hyundai i10, Dacia Sandero, Suzuki Swift), and plug-in hybrids with long electric range (BMW 330e, Mercedes C300e, Volkswagen Golf GTE). Avoid importing large diesel SUVs, performance cars, and older high-emission vehicles if VRT is a concern.

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Cheapest and Most Expensive Cars to VRT in Ireland — 2026 Comparison