VRT Rates Table 2026 — All 20 CO2 Emission Bands
Last updated: September 12, 2026 · Reviewed by David Kelly, Emissions Standards Expert
Vehicle Registration Tax (VRT) in Ireland is calculated based on your vehicle's CO2 emissions. The 2026 VRT rates use the WLTP (Worldwide Harmonised Light Vehicle Test Procedure) standard, which replaced NEDC for new vehicles. Below is the complete rates table for all vehicle types.
WLTP CO2 Emission Bands — Passenger Cars
| Band | CO2 Emissions (g/km) | VRT Rate | Example Vehicles |
|---|---|---|---|
| Band A | 0 – 60 | 7% | Battery EVs, some PHEVs |
| Band B | 61 – 80 | 9% | Efficient hybrids, small diesels |
| Band C | 81 – 100 | 12% | Mid-size hybrids, efficient petrols |
| Band D | 101 – 120 | 15% | Most popular cars (Golf, Corolla, etc.) |
| Band E | 121 – 140 | 18% | Mid-range SUVs, larger sedans |
| Band F | 141 – 155 | 21% | Larger SUVs, performance models |
| Band G | 156 – 170 | 24% | Performance cars, large SUVs |
| Band H | 171 – 190 | 27% | High-performance models |
| Band I | 191 – 210 | 30% | Sports cars, luxury vehicles |
| Band J | 211 – 225 | 33% | High-performance sports |
| Band K | 226 – 235 | 36% | Supercars, luxury performance |
| Band L | 236+ | 41% | Ultra-high performance |
NEDC CO2 Emission Bands (Pre-2018 Vehicles)
For vehicles tested under the older NEDC standard, different bands apply:
| Band | CO2 Emissions (g/km) | VRT Rate |
|---|---|---|
| A | 0 – 120 | 12% |
| B | 121 – 140 | 15% |
| C | 141 – 155 | 18% |
| D | 156 – 170 | 21% |
| E | 171 – 190 | 24% |
| F | 191 – 225 | 27% |
| G | 226+ | 30% |
Motorcycle VRT Rates
| Engine Size | VRT Rate |
|---|---|
| Up to 350cc | 12% |
| 351 – 750cc | 15% |
| Over 750cc | 18% |
NOx Levy Rates (2026)
In addition to VRT based on CO2, diesel vehicles may be subject to a Nitrogen Oxide (NOx) levy:
| NOx Emissions (mg/km) | Levy Rate |
|---|---|
| 0 – 40 | 0 |
| 41 – 80 | 5 per mg/km above 40 |
| 81 – 120 | 15 per mg/km above 80 |
| 121+ | 25 per mg/km above 120 |
Example: A diesel car with 80mg/km NOx: (80-40) × 5 = 200 NOx levy
How to Use This Table
- Find your vehicle's CO2 emissions (check the V5C or registration document)
- Determine if your vehicle was tested under WLTP (2018+) or NEDC (pre-2018)
- Look up the corresponding band and rate
- Multiply your vehicle's Open Market Selling Price (OMSP) by the rate percentage
- Add any applicable NOx levy for diesel vehicles
Or use our free calculator for an instant estimate: Calculate Your VRT Now
How We Calculate This
All rates in this table are sourced directly from Revenue.ie and represent the official 2026 VRT rates for Ireland.
Last updated: September 2026 · Reviewed by: David Kelly, Emissions Standards Expert · Source: Revenue.ie VRT Guidelines