VRT rates and bands
For cars, VRT is a percentage of Revenue’s valuation set by the car’s CO₂ emissions (WLTP), with a minimum in each band. A NOx charge is added on top.
CO₂ bands
| CO₂ (g/km) | Rate 2026 | Minimum | Proposed from 1 Jan 2027 |
|---|---|---|---|
| 0–50 | 7% | €140 | 7% |
| 51–80 | 9% | €180 | 9% |
| 81–85 | 9.75% | €195 | 10.75% |
| 86–90 | 10.5% | €210 | 11.5% |
| 91–95 | 11.25% | €225 | 12.25% |
| 96–100 | 12% | €240 | 13% |
| 101–105 | 12.75% | €255 | 13.75% |
| 106–110 | 13.5% | €270 | 14.5% |
| 111–115 | 15.25% | €305 | 16.25% |
| 116–120 | 16% | €320 | 17% |
| 121–125 | 16.75% | €335 | 17.75% |
| 126–130 | 17.5% | €350 | 18.5% |
| 131–135 | 19.25% | €385 | 20.25% |
| 136–140 | 20% | €400 | 21% |
| 141–145 | 21.5% | €430 | 22.5% |
| 146–150 | 25% | €500 | 26% |
| 151–155 | 27.5% | €550 | 28.5% |
| 156–170 | 30% | €600 | 31% |
| 171–190 | 35% | €700 | 36% |
| Over 190 | 41% | €820 | 42% |
The 2027 column is proposed in the Finance (No. 2) Bill 2026 (published 19 October 2026), not yet law. Source: Revenue: Applying VRT (rates and bands).
NOx charge
- €5 per mg/km for the first 40 mg/km
- €15 per mg/km from 40 to 80 mg/km
- €25 per mg/km above 80 mg/km
- Capped at €4,850 for diesel cars and €600 for all others, and charged at that maximum if you can’t show the car’s NOx figure.
Electric cars
Battery electric cars get up to €5,000 off VRT if Revenue values them at €40,000 or less, reducing to nothing at €50,000. The relief runs to 31 December 2026; Budget 2027 proposes extending it to 2028. Plug-in hybrids get no relief.