Calculator
Pick the regime your car falls under (set by date of first registration), then enter the CO₂ figure or engine cc. The result shows annual, half-yearly × 2 and quarterly × 4, plus the saving you make by paying annually.
Three parallel rate systems by date
Ireland's motor tax has three concurrent rate tables, each set by the date of first registration of the vehicle:
- 1 January 2021 onwards: WLTP CO₂ in g/km. Sixteen bands from €120 (BEV) to €2,400 (226+ g/km).
- 1 July 2008 to 31 December 2020: NEDC CO₂ in g/km. Twelve bands from €120 (0–1 g/km, EV/PHEV in NEDC) to €2,400 (226+ g/km).
- Before 1 July 2008: engine cc. Twenty-two bands from €199 (under 1,000cc) to €1,809 (3,001cc+).
The regime is fixed by first-reg date and does not change for the life of the car. A 2018 diesel published with both NEDC (165 g/km) and WLTP (180 g/km) figures pays NEDC-table rates because it was first registered in 2018. A 2010 petrol pays NEDC even if it has been re-registered after a major modification — the original first-reg date governs.
Each transition was driven by EU type-approval changes. Pre-2008, Irish motor tax was engine-size-based (matching older UK road fund licence). Post-2008 the EU type- approved every car for NEDC CO₂, so Ireland switched to emissions banding. From 1 January 2021, WLTP became mandatory for all type-approval — Ireland kept NEDC rates for older cars but applied a fresh WLTP table to new registrations. The WLTP figures are typically 15–25% higher than NEDC for the same engine, hence the slightly different banding.
WLTP rates — registered 1 January 2021 onwards
| WLTP CO₂ (g/km) | Annual | Half-yearly | Quarterly |
|---|---|---|---|
| 0 (BEV) | €120 | €67 | €34 |
| 1–50 g/km | €140 | €78 | €39 |
| 51–80 g/km | €150 | €83 | €42 |
| 81–90 g/km | €160 | €89 | €45 |
| 91–100 g/km | €170 | €94 | €48 |
| 101–110 g/km | €180 | €100 | €50 |
| 111–120 g/km | €190 | €105 | €53 |
| 121–130 g/km | €200 | €111 | €56 |
| 131–140 g/km | €210 | €117 | €59 |
| 141–150 g/km | €270 | €150 | €76 |
| 151–160 g/km | €280 | €155 | €78 |
| 161–170 g/km | €420 | €233 | €118 |
| 171–190 g/km | €600 | €333 | €168 |
| 171–200 g/km | €790 | €438 | €221 |
| 201–225 g/km | €1,250 | €694 | €350 |
| 226+ g/km | €2,400 | €1,332 | €672 |
Half-yearly figures are paid twice in a year (annualised at ~111% of the annual figure); quarterly four times (annualised at ~113%). The premium funds Revenue's higher administrative cost on more frequent transactions.
NEDC rates — registered 1 July 2008 to 31 December 2020
| NEDC CO₂ (g/km) | Annual |
|---|---|
| 0–1 g/km (EV/PHEV) | €120 |
| 2–80 g/km | €170 |
| 81–100 g/km | €180 |
| 101–110 g/km | €190 |
| 111–120 g/km | €200 |
| 121–130 g/km | €270 |
| 131–140 g/km | €280 |
| 141–155 g/km | €400 |
| 156–170 g/km | €600 |
| 171–190 g/km | €790 |
| 191–225 g/km | €1,250 |
| 226+ g/km | €2,400 |
The NEDC table has fewer (12) bands than WLTP (16). Because NEDC tests systematically under-stated real-world emissions on the older cycle, even a "low-CO₂" diesel from 2014 often registered around 110–130 g/km NEDC — the equivalent WLTP figure would be 135–160 g/km. So mid-range NEDC bands at €270–€600 are densely populated.
Engine-cc rates — registered before 1 July 2008
| Engine size | Annual | Half-yearly | Quarterly |
|---|---|---|---|
| Up to 1,000cc | €199 | €110 | €56 |
| 1,001–1,100cc | €299 | €165 | €84 |
| 1,101–1,200cc | €330 | €183 | €93 |
| 1,201–1,300cc | €358 | €198 | €100 |
| 1,301–1,400cc | €385 | €213 | €108 |
| 1,401–1,500cc | €413 | €229 | €116 |
| 1,501–1,600cc | €514 | €285 | €145 |
| 1,601–1,700cc | €544 | €301 | €153 |
| 1,701–1,800cc | €636 | €352 | €179 |
| 1,801–1,900cc | €673 | €373 | €190 |
| 1,901–2,000cc | €710 | €394 | €200 |
| 2,001–2,100cc | €906 | €502 | €256 |
| 2,101–2,200cc | €951 | €527 | €269 |
| 2,201–2,300cc | €994 | €551 | €281 |
| 2,301–2,400cc | €1,034 | €573 | €292 |
| 2,401–2,500cc | €1,080 | €599 | €305 |
| 2,501–2,600cc | €1,294 | €718 | €366 |
| 2,601–2,700cc | €1,345 | €746 | €380 |
| 2,701–2,800cc | €1,391 | €772 | €393 |
| 2,801–2,900cc | €1,443 | €800 | €408 |
| 2,901–3,000cc | €1,494 | €829 | €422 |
| 3,001cc+ | €1,809 | €1,003 | €511 |
Engine-cc rates step every 100cc — so a 1,499cc petrol pays €413 while a 1,501cc petrol pays €514, a €101 jump for two cubic centimetres. Pre-2008 used cars are increasingly into vintage territory (a 1996 car turned 30 in 2026 and qualifies for the €56 vintage rate instead). Anything 30+ years old should be on the vintage path; see our vintage car VRT calculator for the eligibility check.
Worked examples — six common 2026 cases
1. New EV (2026) — Hyundai Kona Electric
WLTP, 0 g/km. €120/year. Half-yearly €67 × 2 = €134. Quarterly €34 × 4 = €136. Annual saves €14–€16.
2. New petrol family car — VW Golf 1.5 TSI
WLTP, 130 g/km. Band €200/year. Half-yearly €111 × 2 = €222. Quarterly €56 × 4 = €224. Annual saves €22–€24.
3. New petrol HEV — Toyota Corolla 1.8 Hybrid
WLTP, 100 g/km. Band €170/year. Half-yearly €94 × 2 = €188. Quarterly €48 × 4 = €192. Annual saves €18–€22.
4. Used 2018 diesel — Skoda Octavia 2.0 TDI
NEDC, 117 g/km. Band €200/year (NEDC table). Half-yearly €111 × 2 = €222. Quarterly €56 × 4 = €224.
5. Older 2012 diesel — BMW 320d
NEDC, 165 g/km. Band €600/year. Half-yearly €333 × 2 = €666. Quarterly €168 × 4 = €672. Annual saves €66–€72 — meaningful on a higher-band car.
6. Pre-2008 — 2005 Toyota Corolla 1.4
Engine cc 1,398. Band €385/year. Half-yearly €213 × 2 = €426. Quarterly €108 × 4 = €432. Pre-2008 cc-based rates have a slightly larger premium baked in.
How to pay — motortax.ie step by step
- Have your reminder letter with the PIN, or your car's last 6 VIN digits if you don't have the letter.
- Go to motortax.ie and pick "Renew motor tax".
- Enter the registration number and PIN (or last 6 of VIN). The system pulls your car's tax band.
- Confirm vehicle details, including current insurance details (insurer name and policy number for the renewal date).
- Pick frequency: annual / half-yearly / quarterly. The system shows all three prices side by side.
- Pay by debit/credit card. Receive an email confirmation immediately.
- Tax disc arrives by post within 5–7 working days. Display in the windscreen.
For the full screen-by-screen including common errors (wrong PIN, wrong insurance details, expired NCT blocking renewal), see our motor tax online guide.
Missed your renewal? — the arrears formula
If you miss the renewal date, motor tax accrues at 1/10 of the annual rate per month for the missed months — even though there are 12 months in a year. The 1/10 (rather than 1/12) is a long-standing penalty rate baked into the system. Worked examples and the RF150 off-road declaration path that pauses arrears mid-stream are in our motor tax arrears guide.
Never miss a tax renewal again.
Motor tax is annual; insurance is annual; NCT is biennial. odo.ie sends email reminders 30 / 14 / 7 / 1 days before each one expires, with a calendar feed that drops the dates straight into Google or Apple Calendar. Solo free for one car, Family €4/mo for three.
Sources
- motortax.ie — official online motor tax service and current rates.
- Department of Transport — motor tax legislation and Budget changes.
- Revenue's Motor Tax — calculation rules and rate tables.
- Budget 2026 documentation on gov.ie — confirmed motor tax rates unchanged.
- citizensinformation.ie — motor tax overview.
- SIMI — industry reference rates.