VRT Rates 2026 Calculator
Punch in your vehicle's OMSP and CO2 figure and we'll apply the 2026 bands for you. It's a quick estimate, not a final quote, so always double-check the number with Revenue before you buy.
VRT Rates and Bands 2026
In 2026, Irish VRT is a percentage of the Open Market Selling Price (OMSP), scaled by CO2 emissions. The rate rises from 7% for the cleanest cars to 41% for the highest emitters. A separate NOx levy also applies.
2026 VRT CO2 Rate Bands
- 0-50 g/km: 7%
- 51-80 g/km: 9%
- 81-85 g/km: 9.75%
- 86-90 g/km: 10.5%
- 91-95 g/km: 11.25%
- 96-100 g/km: 12%
- 101-105 g/km: 12.75%
- 106-110 g/km: 13.5%
- 111-115 g/km: 15.25%
- 116-120 g/km: 16%
- 121-125 g/km: 16.75%
- 126-130 g/km: 17.5%
- 131-135 g/km: 19.25%
- 136-140 g/km: 20%
- 141-145 g/km: 21.5%
- 146-150 g/km: 25%
- 151-155 g/km: 27.5%
- 156-170 g/km: 30%
- 171-190 g/km: 35%
- 191 g/km and above: 41%
Electric vehicles continue to qualify for up to €5,000 VRT relief in 2026 (tapering to €0 at €50,000 OMSP). Note: PHEV VRT relief ended 31 December 2021.
Example VRT at 2026 Rates
€30,000 | 110g CO2
VRT: €4,050 (13.5%)
€30,000 | 160g CO2
VRT: €9,000 (30%)
€30,000 | 240g CO2
VRT: €12,300 (41%)
Electric €30,000
VRT: €0 (€2,100 relief applied)
How the 20-Band VRT Scale Works
Ireland's VRT system uses 20 CO2-based bands that range from 7% to 41% of the vehicle's Open Market Selling Price (OMSP). The idea is straightforward: the cleaner the car, the lower the tax. A brand-new EV producing 0 g/km CO2 lands in the bottom band at 7%, while a high-emission petrol or diesel gulping out 191+ g/km hits the top band at 41%. Between those two extremes, the rate climbs in small steps — sometimes just 0.75% per band — so even a modest improvement in CO2 can shave a few hundred euro off your bill.
The first band covers vehicles from 0–50 g/km at 7%, which is where most plug-in hybrids and efficient self-charging hybrids sit. From 51 g/km upward the steps get tighter: 51–80 g/km is 9%, 81–85 g/km is 9.75%, and so on through to the 146–150 g/km band at 25%. Once you pass 150 g/km the jumps become steeper — 151–155 is 27.5%, 156–170 is 30%, 171–190 is 35%, and anything above 191 g/km tops out at 41%.
Worked Examples
Take a 2023 Volkswagen Golf with an OMSP of €32,000 and CO2 of 130 g/km. That puts it in the 126–130 band at 17.5%, so the base VRT is €32,000 × 0.175 = €5,600. Now compare that with a BMW 3 Series at €40,000 OMSP and 175 g/km. It falls in the 171–190 band at 35%, giving a base VRT of €14,000 — more than double, just from a higher CO2 figure. Swap the BMW for a Tesla Model 3 (0 g/km, €40,000 OMSP) and the rate drops to 7%, but the EV relief of €5,000 brings the VRT down to just €2,800. The same OMSP, wildly different tax bills.
Old vs New Band Comparison
The current 20-band scale replaced the older, simpler system. Under the previous structure there were fewer bands with wider gaps — for example, 140–155 g/km was a single band at 24%. The 2026 system splits that range into four separate bands (20%, 21.5%, 25%, 27.5%), which means the tax penalty for extra emissions is now more granular. Vehicles in the 100–140 g/km range — the most common Irish imports — see the biggest change, because they now sit across 8 bands instead of 3 or 4. If you're importing a car, knowing exactly which band your CO2 figure lands in can save you €500 or more on a marginal choice between models.
The NOx levy sits on top of the VRT percentage. For diesel cars it can add up to €4,850, and for petrol and other fuel types the cap is €600. Always factor both into your budget when comparing vehicles. Read more in our complete VRT guide or check the full band breakdown.
Frequently Asked Questions
What are the VRT rates for 2026?
VRT in 2026 ranges from 7% to 41% of OMSP based on CO2, with electric cars on the €5,000 relief rate.
Did VRT rates change in the 2026 budget?
Check our VRT changes and updates page for the latest budget changes. CO2-based bands have remained the core structure.
How do I calculate VRT at 2026 rates?
Use our VRT calculator above - enter OMSP and CO2 to apply the current bands automatically.