🚗 VRT Rates 2026 Complete Table
Every VRT rate for 2026 in one place — all 20 WLTP bands, NEDC rates, Cat B, motorcycle, and commercial rates.
Table of Contents
Complete WLTP VRT Band Table (2026)
The following table shows the complete VRT band structure for vehicles registered from 2021 onwards, based on WLTP CO2 emissions.
| Band | CO2 Emissions (g/km WLTP) | Rate (Petrol/Hybrid) | Rate (Diesel) |
|---|---|---|---|
| Band 1 | 0 | 0% | 0% |
| Band 2 | 1 – 50 | 10% | 10% |
| Band 3 | 51 – 75 | 14% | 14% |
| Band 4 | 76 – 90 | 18% | 18% |
| Band 5 | 91 – 100 | 20% | 20% |
| Band 6 | 101 – 110 | 22% | 22% |
| Band 7 | 111 – 120 | 24% | 24% |
| Band 8 | 121 – 130 | 26% | 26% |
| Band 9 | 131 – 140 | 28% | 28% |
| Band 10 | 141 – 150 | 30% | 30% |
| Band 11 | 151 – 165 | 32% | 32% |
| Band 12 | 166 – 175 | 34% | 34% |
| Band 13 | 176 – 185 | 36% | 36% |
| Band 14 | 186 – 195 | 37% | 37% |
| Band 15 | 196 – 205 | 38% | 38% |
| Band 16 | 206 – 215 | 39% | 39% |
| Band 17 | 216 – 225 | 40% | 40% |
| Band 18 | Over 225 | 41% | 41% |
Important: The rates above are the base VRT band rates. For diesel vehicles, the NOx levy is added on top. The NOx levy ranges from €0 to €4,500 depending on emissions levels.
NEDC Rates for Older Vehicles
For vehicles registered before 2021 tested under the NEDC cycle, a separate set of VRT bands applies. NEDC CO2 figures are typically 10–30% lower than WLTP for the same vehicle.
| Band | CO2 Emissions (g/km NEDC) | Rate |
|---|---|---|
| Band A | 0 | 0% |
| Band 1 | 1 – 120 | 10% |
| Band 2 | 121 – 140 | 14% |
| Band 3 | 141 – 155 | 18% |
| Band 4 | 156 – 170 | 22% |
| Band 5 | 171 – 185 | 26% |
| Band 6 | 186 – 200 | 30% |
| Band 7 | 201 – 210 | 32% |
| Band 8 | 211 – 225 | 35% |
| Band 9 | Over 225 | 41% |
Note: The NEDC structure uses 9 bands vs 18 for WLTP, with wider CO2 ranges. Vehicles tested under NEDC may fall into a lower band than the same vehicle under WLTP.
Cat B Vehicle Rates
Category B (Cat B) vehicles are small commercial vehicles with unladen weight not exceeding 2,000kg. These include small vans, pick-ups, and light commercial vehicles.
Cat B vehicles are taxed at a flat rate of 12.5% of OMSP, regardless of CO2 emissions. This is significantly lower than passenger car rates in higher CO2 bands.
Eligibility: The vehicle must be type-approved as a small commercial vehicle. Passenger cars with a commercial conversion do not automatically qualify.
Use our Commercial Vehicle VRT Calculator for Cat B estimates.
Motorcycle VRT Rates
Motorcycles are taxed based on engine capacity rather than CO2 emissions.
| Engine Capacity | VRT Rate |
|---|---|
| Up to 125cc | €2 flat rate |
| 126 – 350cc | €9 + 1% of OMSP |
| 351 – 750cc | €18 + 2% of OMSP |
| Over 750cc | €30 + 3% of OMSP |
See our Motorcycle VRT Calculator for detailed estimates.
Commercial Vehicle Rates
Commercial vehicles over 2,000kg unladen weight are taxed at flat rates:
- Large commercial vehicles (trucks, buses): 12.5% of OMSP
- Vans (new, under 2 years): 13.3% of OMSP
- Vans (used, over 2 years): 13.3% of age-depreciated OMSP
- Motorhomes: Varies by chassis type
Commercial vehicles do not attract the NOx levy. See our Commercial Vehicle VRT Calculator.
Historical Rates Comparison
VRT rates have evolved significantly over the years:
- Pre-2008: Based on engine size, not CO2 emissions
- 2008: CO2-based bands introduced with 11 bands
- 2009–2020: NEDC testing cycle used, rates 0–36%
- 2021: WLTP testing introduced, NOx levy added, 18 bands
- 2022–2024: Transition period, NEDC vehicles grandfathered
- 2025–2026: Full WLTP adoption, minor rate adjustments
The trend has been toward higher rates for higher-emitting vehicles and lower rates for cleaner vehicles.
How Rates Affect Your Calculation
For a vehicle with an OMSP of €30,000, the VRT can range dramatically:
| Vehicle Type | Band | Base VRT | NOx | Total |
|---|---|---|---|---|
| Electric (BEV) | Band 1 | €0 | N/A | €0 |
| Hybrid (PHEV) | Band 2 | €3,000 | N/A | €3,000 |
| Petrol | Band 8 | €7,800 | N/A | €7,800 |
| Diesel (new) | Band 10 | €9,000 | €0 | €9,000 |
| Diesel (older) | Band 13 | €10,800 | €3,500 | €14,300 |
| High-emission | Band 18 | €12,300 | €4,500 | €16,800 |
The same €30,000 OMSP can result in VRT from €0 to €16,800. Vehicle choice is the single biggest factor in your VRT liability.
Frequently Asked Questions
What are the VRT rates for 2026?
Ireland uses 20 VRT bands based on WLTP CO2 emissions. Band 1 (0g/km) is 0%, rising to Band 18 (over 225g/km) at 41%. Diesel vehicles may have an additional NOx levy up to €4,500.
What is the difference between WLTP and NEDC?
WLTP rates apply from 2021 onwards with more realistic test conditions. NEDC applies to pre-2021 vehicles. WLTP CO2 figures are typically 10–30% higher than NEDC.
What is the Cat B VRT rate?
Cat B vehicles (small commercials under 2,000kg) pay a flat 12.5% of OMSP regardless of CO2 emissions.
How are motorcycles taxed?
Motorcycles are taxed by engine capacity: €2 flat (up to 125cc) to €30 + 3% of OMSP (over 750cc).
What is the commercial vehicle rate?
New commercials pay 13.3% of OMSP. Cat B vehicles pay 12.5%. Used vehicles receive age depreciation first.
Do electric vehicles pay VRT?
EVs in Band 1 pay 0% base VRT plus up to €5,000 relief for OMSP up to €40,000. Relief tapers between €40,001–€50,000.
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Written by David Kelly
VRT Calculator Editorial Team
David Kelly is a motoring journalist with over 10 years of experience covering the Irish automotive market, vehicle taxation, and emissions standards.