Vehicle Details
Important Information
Calculation Results
To calculate the Vehicle Registration Tax (VRT) on electric cars in Ireland, you need to consider the Open Market Selling Price (OMSP) of the car then apply the VRT rate. In 2024, fully electric vehicles (EVs) benefit from a lower VRT rate, typically set at 7%, with a VRT relief of up to €5,000.
In this blog I will guide you step by step how you can easily calculate the VRT for your Electric Vehicle in 2025, also you can use our VRT Calculator which helps you in calculating VRT easily and accurately.
VRT on Electric and Hybrid Vehicles:
VRT is known for Vehicle Registration Tax on Electric or Hybrid Vehicle which you are newly registered in Ireland or importing from outside the EU if your vehicle is importing from other countries then use car import duty calculator. There are some different VRT rates for these vehicles:
Electric vehicles (EVs) that run only on batteries (without a fuel engine) can get up to €5,000 off the standard VRT. If the vehicle’s OMSP is €40,000 or less, the full €5,000 relief applies. If the price falls between €40,001 and €50,000, the relief is reduced, and there is no discount for vehicles priced above €50,000. This benefit is available until 31 December 2025.
Plug-in hybrid vehicles (PHEVs) and standard hybrid vehicles (HEVs), which use both fuel and electricity, no longer receive any VRT relief. The tax incentives for these vehicles ended in 2020, meaning they now have to pay the standard VRT rates without any discount.
Electric motorcycles, however, are fully exempt from VRT until 31 December 2025. This means if you register an electric motorcycle before this date, you don’t have to pay any VRT.
Steps to Calculate VRT:
- Find the Open Market Selling Price of EV.
- Apply the Standard VRT Rate. For Electric cars is 7%.
- Check for VRT Relief
| OMSP Range | Standard VRT Rate | Effective Rate After EV Relief |
|---|---|---|
| €0 – €14,000 | 14% | Often €0 (relief covers full tax) |
| €14,001 – €20,000 | 15% | Reduced or €0 |
| €20,001 – €30,000 | 16% | Partial relief |
| €30,001 – €40,000 | 24% | Relief up to €5,000 |
| €40,001 – €50,000 | 36% | Reduced relief (sliding scale) |
| €50,001+ | 36% | No relief |
FAQs
Q: Do used EVs get VRT relief?
A: Yes, if first registered in Ireland before 2026.
Q: What if I import a used EV from the UK?
A: Revenue assesses OMSP based on Irish prices, not what you paid abroad.
Q: Are Tesla Model 3s exempt?
A: Only if under €50,000—Model 3 Standard Range qualifies, but Long Range may not.
Q: Can I appeal Revenue’s OMSP valuation?
A: Yes, with evidence like dealer quotes or ads for comparable cars.