Motor tax ranges from €120/year (EVs) to €2,400/year (highest CO₂). Your rate depends on when the car was first registered — pre-2008 pays by engine size, post-2008 by CO₂ emissions. Always pay annually — quarterly costs ~13% more. Renew at motortax.ie with your VRC PIN, valid insurance and NCT. There is no grace period — driving untaxed from day one is an offence.
What is motor tax?
Motor tax is an annual charge on every motor vehicle used in a public place in Ireland. It is collected by local authorities (county and city councils) and the revenue goes to the Local Government Fund and the Exchequer.
Motor tax was first introduced in Ireland in 1921. You must have valid motor tax to legally drive on public roads — there is no grace period after expiry.
Two tax systems: which applies to your car?
The rate you pay depends on when your car was first registered in Ireland:
Tax is based on engine size in cubic centimetres. Larger engines pay more. Rates range from €199 to €1,809.
Tax is based on CO₂ emissions measured under the older NEDC test cycle. Lower emissions pay less.
Tax is based on CO₂ emissions under the newer, more realistic WLTP test cycle. More granular bands.
Your Vehicle Registration Certificate (VRC) shows both the registration date and the CO₂ value. You can also enter your reg number at motortax.ie to see your exact rate.
CO₂ emission rates: NEDC (July 2008 – Dec 2020)
Cars first registered between 1 July 2008 and 31 December 2020 are taxed on NEDC CO₂ emissions. These are the annual rates:
| CO₂ (g/km) | Annual rate |
|---|---|
| 0–1 (EV/PHEV) | €120 |
| 2–80 | €170 |
| 81–100 | €180 |
| 101–110 | €190 |
| 111–120 | €200 |
| 121–130 | €270 |
| 131–140 | €280 |
| 141–155 | €400 |
| 156–170 | €600 |
| 171–190 | €790 |
| 191–225 | €1,250 |
| 226+ | €2,400 |
CO₂ emission rates: WLTP (January 2021 onwards)
Cars registered from 1 January 2021 are taxed under WLTP emissions values. The bands are more granular because WLTP produces higher CO₂ readings than the old NEDC cycle:
| CO₂ (g/km) | Annual rate |
|---|---|
| 0 (BEV) | €120 |
| 1–50 | €140 |
| 51–80 | €150 |
| 81–90 | €160 |
| 91–100 | €170 |
| 101–110 | €180 |
| 111–120 | €190 |
| 121–130 | €200 |
| 131–140 | €210 |
| 141–150 | €270 |
| 151–160 | €280 |
| 161–170 | €420 |
| 171–190 | €600 |
| 191–200 | €790 |
| 201–225 | €1,250 |
| 226+ | €2,400 |
Budget 2026 left all motor tax rates unchanged. There were no increases or decreases for any band.
Engine capacity rates (pre-July 2008)
Cars first registered before 1 July 2008 are taxed by engine size. These rates also apply to older imported vehicles. Here is the full table:
| Engine size (cc) | Annual rate | Half-year |
|---|---|---|
| Up to 1,000 | €199 | €110 |
| 1,001–1,100 | €299 | €165 |
| 1,101–1,200 | €330 | €183 |
| 1,201–1,300 | €358 | €198 |
| 1,301–1,400 | €385 | €213 |
| 1,401–1,500 | €413 | €229 |
| 1,501–1,600 | €514 | €285 |
| 1,601–1,700 | €544 | €301 |
| 1,701–1,800 | €636 | €352 |
| 1,801–1,900 | €673 | €373 |
| 1,901–2,000 | €710 | €394 |
| 2,001–2,100 | €906 | €502 |
| 2,101–2,200 | €951 | €527 |
| 2,201–2,300 | €994 | €551 |
| 2,301–2,400 | €1,034 | €573 |
| 2,401–2,500 | €1,080 | €599 |
| 2,501–2,600 | €1,294 | €718 |
| 2,601–2,700 | €1,345 | €746 |
| 2,701–2,800 | €1,391 | €772 |
| 2,801–2,900 | €1,443 | €800 |
| 2,901–3,000 | €1,494 | €829 |
| 3,001+ | €1,809 | €1,003 |
Electric vehicle rate
Battery electric vehicles (BEVs) with 0 g/km CO₂ pay a flat rate of €120 per year — the lowest motor tax band available. This applies regardless of which tax system your car falls under.
Battery electric vehicles (BEV)
6-month payment option
Plug-in hybrid electric vehicles (PHEVs) are taxed on their CO₂ emissions, not at the flat EV rate. Most PHEVs fall into the 1–50 g/km band at €140/year (WLTP) or the 0–1 g/km band at €120/year (NEDC), depending on registration date.
3, 6, or 12 months — and why annual is cheapest
You can pay motor tax for 3 months, 6 months, or 12 months. But shorter periods cost more overall due to surcharges:
| Period | What you pay | Annual equivalent | Surcharge |
|---|---|---|---|
| 12 months | Base rate | 100% | None |
| 6 months | 55.5% of annual × 2 | ~111% | ~11% |
| 3 months | 28.25% of annual × 4 | ~113% | ~13% |
Irish motorists paid over €100 million in motor tax surcharges over the last three years by choosing quarterly or half-yearly payments instead of annual. If you can afford the lump sum, the 12-month option always saves you money.
How to pay your motor tax
Online (recommended)
- Go to motortax.ie
- Enter your vehicle registration number
- Enter your PIN — the last 6 digits on your Vehicle Registration Certificate (VRC)
- Confirm your insurance and NCT are valid
- Choose 3, 6, or 12 months
- Pay by debit or credit card
In person or by post
Visit your local motor tax office (usually at your county council) or post the RF100 form with:
- Completed RF100 form
- Current insurance certificate or cover note
- Valid NCT certificate (if car is 4+ years old)
- Cheque, bank draft, or postal order
If your car is 4 or more years old, you cannot renew motor tax without a valid NCT certificate. The online system checks this automatically and will block renewal if the NCT is expired.
What's happening to the tax disc?
The paper motor tax disc has been displayed on Irish windscreens since 1921 — but that era is coming to an end.
Approved by Cabinet on 15 April 2025. This legislation abolishes the legal requirement to display a paper motor tax disc.
Gardai will verify motor tax status via Automatic Number Plate Recognition (ANPR) cameras linked to the National Driver File — no physical disc needed.
Until the bill is fully enacted, you should continue to display your tax disc. The exact go-live date has not yet been confirmed.
Penalties for driving untaxed
Fixed charge notice issued by Gardai.
If expired by 2+ months, Gardai can seize your car until arrears are paid.
Maximum fine on court prosecution for untaxed driving.
If your motor tax lapses, you will be required to pay arrears for the full period it was untaxed before you can renew. This applies even if the car was not driven. Declaring a vehicle off the road (SORN) before expiry avoids arrears.
Track your motor tax with odo.ie
odo.ie tracks your motor tax expiry date and sends you email reminders at 30, 14, 7 and 1 day before renewal is due. You can also log each renewal payment so you have a complete history of what you've spent on tax over the years — completely free.