Vehicle registration tax (Ireland) explained

Vehicle registration tax (VRT; Irish: Cáin Chláraithe Feithiclí, CCF) is a tax that is chargeable on registration of a motor vehicle in Ireland.[1]

Every motor vehicle brought into the country, other than temporarily by a visitor, must be registered with Revenue and must have VRT paid for it by the end of 30 days of arrival in the country.[2]

The tax is paid to the Revenue in two ways:

The vehicle must be presented at a National Car Test centre within 30 days of importation into Ireland.[3]

Calculation

The VRT rate is a percentage of the open market selling price (OMSP; Irish: Praghas Díolta Margaidh Oscailte, PDMO) of the vehicle. The OMSP is the "expected retail price" and includes all taxes (Including VAT). The OMSP is the sum of the vehicle pre-tax price, VRT and VAT.

The total effective tax rate of a vehicle purchased in Ireland is the sum of the VRT and VAT paid divided by the pre-tax price of the vehicle.

Current VRT rates[4]

VRT is currently applied based on a vehicle's CO2 emissions.

CO2 emissions (CO2g/km)VRT rateMinimumVRTTotal effective tax rate
0g/km up to and including 50g/km7% of OMSP€14032%
More than 50g/km up to and including 80g/km9% of OMSP€18035%
More than 80g/km up to and including 85g/km9.75% of OMSP€19536%
More than 85g/km up to and including 90g/km10.5% of OMSP€21037%
More than 90g/km up to and including 95g/km11.25% of OMSP€22539%
More than 95g/km up to and including 100g/km12% of OMSP€24040%
More than 100g/km up to and including 105g/km12.75% of OMSP€25541%
More than 105g/km up to and including 110g/km13.5% of OMSP€27042%
More than 110g/km up to and including 115g/km15.25% of OMSP€30545%
More than 115g/km up to and including 120g/km16% of OMSP€32046%
More than 120g/km up to and including 125g/km16.75% of OMSP€33548%
More than 125g/km up to and including 130g/km17.5% of OMSP€35049%
More than 130g/km up to and including 135g/km19.25% of OMSP€38552%
More than 135g/km up to and including 140g/km20% of OMSP€40054%
More than 140g/km up to and including 145g/km21.5% of OMSP€43057%
More than 145g/km up to and including 150g/km25% of OMSP€50064%
More than 150g/km up to and including 155g/km27.5% of OMSP€55070%
More than 155g/km up to and including 170g/km30% of OMSP€60076%
More than 170g/km up to and including 190g/km35% of OMSP€70089%
More than 190g/km41% of OMSP€820108%

VRT rates before 1 January 2021

BandCO2 emissions (/km)VRT rate
A10 – 80g14% of OMSP
A281 – 100g15% of OMSP
A3101 – 110g16% of OMSP
A4111 – 120g17% of OMSP
B1121 – 130g18% of OMSP
B2131 – 140g19% of OMSP
C141 - 155g23% of OMSP
D156 - 170g27% of OMSP
E171 - 190g30% of OMSP
F191 - 225g34% of OMSP
G226g and over36% of OMSP

VRT rates before January 2013

BandCO2 emissions (/km)VRT rate
A0 – 120g14% of OMSP
B121 – 140g16% of OMSP
C141 – 155g20% of OMSP
D156 – 170g24% of OMSP
E171 – 190g28% of OMSP
F191 – 225g32% of OMSP
G226g and over36% of OMSP

VRT rates before July 2008

VehicleEngine sizeVRT
Cat. A: Cars< 1400 cc22.5% of OMSP, (subject to a min. tax of €315)
Cat. A: Cars1401-1900cc25% of OMSP (subject to a min. tax of €315)
Cat. A: Cars> 1900cc30% of OMSP (subject to a min. tax of €315)
Cat. B: Car-based commercial vehiclesN/A(Pre 2011: €50 flat rate). Post 2011: 13.3% of OMSP (subject to a min tax of €125)
Cat. C: Commercial vehiclesN/AA flat rate of €50.
Cat. D: Emergency and construction vehiclesN/AN/A
Hybrid vehiclesas per cars50% of VRT payable may be rebated in respect of some hybrid vehicles.

External links

Notes and References

  1. Web site: Áireamhán CCF. www.ros.ie.
  2. Web site: Guide to Vehicle Registration Tax (VRT). www.revenue.ie.
  3. Web site: Vehicle Registration Tax Process | Full Guide & Helpful Resources. 18 March 2019.
  4. Web site: Irish Tax & Customs . 2023-05-22 . Vehicle Registration Tax, Manual Section 1A, Vehicle Classification and Tax Categories .