Calculator
Pick the engine capacity in cc and the date of first registration. The calculator applies the Cat M €2/cc to 350cc / €1/cc above formula, then deducts Revenue's age-based percentage reduction. At 30+ years the vintage flat-rate €200 path takes over.
How Cat M VRT works in 2026
Category M is the simplest VRT category — a per-cc tariff with two slabs and a published age relief schedule. There's no OMSP component, no CO₂ banding, no NOx levy. The base charge is:
Worked through:
- 50cc moped: 50 × €2 = €100 base
- 125cc commuter: 125 × €2 = €250 base
- 350cc: 350 × €2 = €700 base (the slab boundary)
- 600cc sportsbike: (350 × €2) + (250 × €1) = €700 + €250 = €950 base
- 1000cc superbike: (350 × €2) + (650 × €1) = €700 + €650 = €1,350 base
- 1300cc tourer: (350 × €2) + (950 × €1) = €700 + €950 = €1,650 base
From these base figures, Revenue applies an age-based percentage reduction (the schedule below) to give the final VRT payable. A 5-year-old 600cc bike sees the €950 base reduced by 60% to €380. A 12-year-old 1000cc bike sees the €1,350 reduced by 80% to €270.
Don't confuse Cat M (the VRT classification) with the AM / A1 / A2 / A motorcycle licence categories. They are entirely separate systems — VRT is about how much tax you pay on registration; the licence categories are about what you're allowed to ride. A 35cc moped pays Cat M VRT regardless of whether the rider holds an AM licence or a full A licence. See our motorcycle licence guide for the licence side.
Capacity charge — full reference table
Base Cat M VRT (before any age reduction) for common engine sizes:
| Capacity | Calculation | Base VRT |
|---|---|---|
| 50cc | 50 × €2 | €100 |
| 80cc | 80 × €2 | €160 |
| 125cc | 125 × €2 | €250 |
| 150cc | 150 × €2 | €300 |
| 200cc | 200 × €2 | €400 |
| 250cc | 250 × €2 | €500 |
| 300cc | 300 × €2 | €600 |
| 350cc | 350 × €2 | €700 |
| 400cc | (350 × €2) + (50 × €1) | €750 |
| 500cc | (350 × €2) + (150 × €1) | €850 |
| 600cc | (350 × €2) + (250 × €1) | €950 |
| 650cc | (350 × €2) + (300 × €1) | €1,000 |
| 750cc | (350 × €2) + (400 × €1) | €1,100 |
| 800cc | (350 × €2) + (450 × €1) | €1,150 |
| 900cc | (350 × €2) + (550 × €1) | €1,250 |
| 1000cc | (350 × €2) + (650 × €1) | €1,350 |
| 1200cc | (350 × €2) + (850 × €1) | €1,550 |
| 1300cc | (350 × €2) + (950 × €1) | €1,650 |
| 1800cc (Goldwing) | (350 × €2) + (1,450 × €1) | €2,150 |
These are pre-age-reduction figures — the actual VRT payable is base × (1 − age relief %). Apply the schedule in the next section.
Revenue's age reduction schedule
| Age at registration | Reduction | VRT as % of base |
|---|---|---|
| New (under 3 months) | 0% | 100% |
| 3–12 months | 10% | 90% |
| 1–2 years | 20% | 80% |
| 2–3 years | 40% | 60% |
| 3–4 years | 50% | 50% |
| 4–5 years | 60% | 40% |
| 5–7 years | 70% | 30% |
| 7–10 years | 80% | 20% |
| 10–30 years | 90% | 10% |
| 30+ years (vintage) | 100% reduction → vintage path | Flat €200 |
The schedule rewards owning bikes longer (or buying them used). A 7-year-old 600cc bike attracts only 30% of the base VRT — €285 vs €950 for a brand-new equivalent. At 10 years that drops further to €190; at 30+ years the bike falls into the vintage flat €200 path regardless of capacity.
Worked examples — eight 2026 scenarios
1. New 600cc Yamaha MT-07 (under 3 months old)
Base €950, no age reduction. VRT €950.
2. 1-year-old 125cc Honda CB125F (commuter)
Base €250, 10% reduction = VRT €225. Cheap entry into Cat M.
3. 5-year-old 600cc Kawasaki Z650
Base €950, 60% reduction = VRT €380. The age relief biting heavily.
4. 8-year-old 1000cc BMW S1000RR
Base €1,350, 80% reduction = VRT €270. Older big-bore bikes are the sweet spot for Cat M economy.
5. 12-year-old 1300cc Suzuki Hayabusa
Base €1,650, 90% reduction = VRT €165. The 10–30 year band rewards long ownership / used import shopping.
6. 25-year-old 600cc Honda CBR600F
Base €950, 90% reduction = VRT €95. Five more years to vintage at €200 — but in this case the 90% relief actually beats the vintage rate. Worth registering before vintage if importing now.
7. 35-year-old 750cc Suzuki GSX-R750 (vintage)
Vintage flat €200. Plus €56 motor tax (lowest band, same as EVs). Iconic 1990s sportsbike now firmly in the vintage path.
8. 50cc Vespa moped, brand new
Base €100, no age reduction. VRT €100. Mopeds get the same Cat M structure as bigger bikes — just at a tiny absolute scale.
Cat M VRT vs A1 / A2 / A licence categories
Two completely separate systems that often confuse new riders:
| Category | What it controls | Authority |
|---|---|---|
| Cat M (VRT) | Tax on registration — €2/cc to 350cc, €1/cc above, with age relief | Revenue |
| AM (licence) | Mopeds up to 50cc / 45 km/h. Minimum age 16. | RSA / NDLS |
| A1 (licence) | Up to 125cc / 11 kW / 0.1 kW per kg. Minimum age 16. | RSA / NDLS |
| A2 (licence) | Up to 35 kW / 0.2 kW per kg. Minimum age 18 (or after 2 yrs on A1). | RSA / NDLS |
| A (licence) | Unrestricted. Minimum age 24 (or after 2 yrs on A2 by progressive access). | RSA / NDLS |
A 600cc bike pays €950 Cat M VRT (less age relief) regardless of whether the rider holds an A1, A2 or A licence — but the rider needs A2 (with restrictions) or A (unrestricted) to legally ride it on Irish roads. See our motorcycle licence guide for the full licence progression including IBT, theory, practical tests and the 2026 fee structure.
Importing a motorcycle — the process
- Pre-purchase research: confirm capacity (cc) and date of first registration. Run the figures through the calculator above for an estimate.
- Customs and VAT apply the same way as for cars. UK origin (TCA, 0% customs); non-UK origin via UK (10% customs); EU origin (0% customs); USA / China (10% customs); Japan and Korea (0% from 2026). VAT only if the bike is "new" (under 6 months OR under 6,000 km). See our Total Import Cost calculator.
- Book NCTS VRT inspection within 7 days of arrival. Larger NCTS centres (Dublin, Cork, Limerick) have dedicated motorcycle bays.
- Within 30 days: present the bike at NCTS with foreign registration, invoice, ID, address proof, customs declaration (UK only), shipping documentation. NCTS confirms cc and first-reg date, applies the Cat M formula and age relief, processes the registration.
- Receive Irish reg number. Tax it within 10 days at motortax.ie (cc-band motor tax — €35 / €50 / €67 / €88 depending on capacity, or €56 vintage rate at 30+).
- Insurance: arrange Irish motorcycle insurance before riding. Motorcycle insurance is competitively priced for full-licence holders with experience; A2-restricted riders typically pay more.
- NCT: motorcycles are NOT subject to NCT in Ireland (unlike the UK MOT). They have no roadworthiness inspection regime apart from the original CoC verification at first Irish registration. Roadworthiness is an ongoing legal obligation under the Road Traffic Acts.
Vintage motorcycles (30+ years)
Motorcycles 30+ years old from first registration fall under the same vintage flat-rate path as cars: €200 VRT, €56 motor tax, NOx-exempt (which is moot for Cat M anyway since there's no NOx levy). They can optionally display ZV-series plates and qualify for specialist classic-motorcycle insurance with agreed value. Pre-1980 bikes are NCT-exempt — but motorcycles are NCT-exempt anyway across the board, so this rule has no effect.
In practice, the vintage flat €200 is sometimes worsethan the Cat M 90% age relief. A 25-year-old 350cc bike pays €70 (90% off €700 base); the same bike at 30+ years pays €200 (vintage flat). This is a quirk of the schedule — once a bike crosses the 30-year line the vintage path becomes the only option, and small- capacity bikes end up paying more than they did at 25–29 years old. For 600cc+ bikes the vintage rate is clearly cheaper.
See our vintage car VRT calculator for the full vintage rules — the bike side is identical except for the cc-based vs CO₂-based base charge under 30 years.
Track your bike, your trips and your fuel.
Motorcycles need the same admin discipline as cars — annual motor tax, insurance renewal, service intervals (chain, oil, brake fluid, tyres, valve clearances). odo.ie tracks all of it in one place. Free for one bike, Family €4/mo for up to three vehicles.
Sources
- Revenue VRT Manual — Cat M structure, age reduction schedule, vintage flat rate.
- Finance Acts 1992–2025 — underlying VRT framework.
- Motor Tax (Goods and Vehicles) Regulations — motorcycle motor tax bands.
- Road Traffic (Licensing of Drivers) Regulations — AM / A1 / A2 / A licence categories.
- citizensinformation.ie — motorcycle and licence overview.