Calculating Vehicle Registration Tax (VRT)

Electric vehicles

Different levels of Vehicle Registration Tax (VRT) reductions apply to electric vehicles, including motorcycles. These vehicles are powered exclusively from a battery.

The reliefs outlined below are applied automatically by Revenue at the point of registration in a National Car Testing Service (NCTS) centre or on ROS. No additional application forms or requests are required to avail of them. Similarly the VRT calculator incorporates the relief automatically when calculating the estimated tax, if you are researching a qualifying vehicle.

Series production passenger cars or commercial vehicles (VRT categories A and B) that are:

• powered only by an electric motor
• and
• registered before 31 December 2025

are eligible for relief from VRT up to a maximum amount of €5,000.

Vehicles with an Open Market Selling Price (OMSP) of up to €40,000 will be granted relief of up to €5,000. Vehicles with an OMSP of greater than €40,000 but less than €50,000 will receive a reduced level of relief. Reliefs have been removed for any electric vehicles above €50,000.

Series production electric motorcycles are exempt from VRT until 31 December 2025.

Sample calculations of the VRT chargeable for electric vehicles

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