Irish money
VRT and motor tax calculator
CO2 and NOx on the price you enter, plus the motor tax band.
Last updated: October 2026
How to use it
- Enter the open market selling price. This page cannot look an OMSP up.
- Enter CO2. Tick NEDC if the figure is the old test, and choose petrol, diesel or electric.
- Enter NOx in mg/km, or tick that there is no satisfactory evidence.
- Choose 2026 or 2027 for the CO2 percentages, then read the motor tax band underneath.
Category A VRT
For a passenger car, VRT is the CO2 component plus the NOx charge. The CO2 component is the band percentage times the OMSP, or the euro minimum for that band if that is higher. The bands on this page are Revenue’s Category A table since 1 January 2022. Revenue’s own examples put 130 g/km at 17.5%, 148 g/km at 25% and 255 g/km at 41%.
OMSP is the price the vehicle would fetch in the State. Use Revenue’s VRT calculator and the valuation guidance, then type the figure here. This page does not subtract electric-vehicle relief. Budget 2027 extends that relief to 31 December 2028 and does not restate the euro amount, so no relief is applied.
A used car with an NEDC CO2 figure is converted before the band is chosen. Diesel uses (NEDC × 1.1405) + 12.858. Any other fuel uses (NEDC × 0.9227) + 34.554. An electric car is treated as 0 g/km and has no NOx charge.
NOx, and the 2027 percentages
NOx is €5 per mg/km for the first 40 mg, €15 for the next 40 mg, and €25 above 80 mg. A diesel, including a diesel hybrid, is capped at €4,850. Any other Category A vehicle is capped at €600. Revenue’s manual works a diesel at 150 mg/km as €2,550. With no satisfactory evidence the charge is the cap: €4,850 for diesel and €600 otherwise.
From 1 January 2027, Budget 2027 increases the Category A percentage rates for bands 3 to 20, which are cars over 80 g/km, by 1 per cent. This page reads that as one percentage point, so 10.5% becomes 11.5%. Bands 1 and 2 stay at 7% and 9%. The euro minimums are not mentioned in the Budget paper and stay as published. The 2027 button is pending the Finance Act. Categories B, C and motorcycles are not calculated.
Motor tax
Motor tax uses the Department of Transport rate card effective 1 January 2021, which is still the file linked from the Department’s motor tax rates page. A car first registered from 1 January 2021 uses the WLTP CO2 table. A car first registered from 1 July 2008 to 31 December 2020 uses the NEDC CO2 table. A car registered before 1 July 2008 uses engine size. A battery electric private car is €120 a year. Half-year and quarterly amounts are the euros printed on the card.
Budget 2027 does not publish a new motor-tax table. The calculator keeps the 2021 card. Goods vehicles, taxis and vintage rates are not included.
Sources
Revenue: applying VRT, Revenue: NOx charge, Revenue: assessing the OMSP, Revenue’s VRT calculator, motor tax rates from 1 January 2021, and Budget 2027 tax policy changes.
How it's calculated
Category A VRT is the CO2 component plus the NOx charge. The CO2 component is the band percentage times the open market selling price, or the euro minimum for that band if the percentage is lower. NOx is €5 per mg/km for the first 40 mg, €15 for the next 40 mg, and €25 above 80 mg, with the diesel cap at €4,850 and the other-fuel cap at €600. An electric car is treated as 0 g/km and has no NOx charge.
Worked examples
A petrol car with an OMSP of €25,000 and WLTP CO2 of 70 g/km is band 2 at 9%. The CO2 component is €2,250.00. NOx of 20 mg/km adds €100.00. The total is €2,350.00.
A diesel with an OMSP of €35,000 and 130 g/km is band 12 at 17.5% in 2026. The CO2 component is €6,125.00. NOx of 150 mg/km is €2,550.00, which is Revenue’s diesel example of €2,550. The total is €8,675.00.
The same diesel in 2027 uses 18.5%, one point higher, because bands 3 to 20 rise in the Budget 2027 paper. The CO2 component becomes €6,475.00 and the total is €9,025.00. That 2027 percentage is pending the Finance Act. The euro minimums are unchanged.
I check these figures after each Budget or Finance Act and when a rate changes. The calculation runs in this browser. Nothing you type is stored or uploaded. Corrections: [email protected].
Questions
Why do I have to type the OMSP?
Revenue values the vehicle. This page multiplies the figure you supply by the published CO2 band and then adds NOx. It does not hold a price list.
Does 2027 raise the euro minimums?
The Budget paper increases the percentage rates for bands 3 to 20. It does not mention the minimum charges, so those stay at the Revenue table.
Has motor tax changed for 2026 or 2027?
No new private-car table was published in Budget 2027. The amounts are the Department of Transport card effective 1 January 2021.
Where is the CO2 table from?
Revenue’s “Applying the tax” page, the Category A bands in force since 1 January 2022. The NOx steps are Revenue’s NOx charge page, and the 150 mg diesel example is the VRT manual.
Is the price I type uploaded?
No. The OMSP, CO2 and NOx stay in this browser. The page cannot look up a valuation.