How motor tax is calculated in Ireland
Every car registered in Ireland must be taxed to be driven on a public road. The rate you pay depends on when your car was first registered, the July 2008 changeover is the thing most people don't know about, and it catches people out regularly.
Cars registered from July 2008 onward are taxed based on their CO2 emissions per kilometre. Lower emissions = lower tax. An electric car in the lowest band pays €120 a year. A large petrol engine in the highest band pays €2,400 a year.
Cars registered before July 2008 are taxed based on engine size (cc). A 1.2-litre engine pays a different rate to a 2.0-litre engine.
This creates an odd situation: a 2007 car and a 2008 car of the same make and model can be in completely different tax bands. If you're buying a car and the registration year straddles July 2008, check which band it falls into before you commit.
€120/year
Electric vehicle rate
Flat rate for EVs and zero-emission cars. Verify at motortax.ie.
July 2008
The changeover date
CO2-based tax for cars registered after this. Engine CC for cars before.
motortax.ie
Where to pay online
Renew in minutes, you need your vehicle registration number and PIN.
CO2 emissions bands, for cars registered July 2008 onward
The rate your car falls into is fixed at the point of registration and based on its declared CO2 emissions in grams per kilometre (g/km). You can find your car's CO2 figure on the vehicle registration certificate (VRC) or the manufacturer's specification.
These are the current annual motor tax rates. Six-month and three-month options are available at a slightly higher cost per period. Verify current rates at motortax.ie as rates may be updated in the annual Budget.
CO2 band rates, post-July 2008 cars
| Band | CO2 emissions (g/km) | Annual rate | 6-month rate |
|---|---|---|---|
| A (EV/zero emission) | 0 g/km | €120 | €67 |
| A0 | 1–80 g/km | €170 | €95 |
| A1 | 81–100 g/km | €180 | €100 |
| A2 | 101–110 g/km | €190 | €106 |
| A3 | 111–120 g/km | €200 | €111 |
| B1 | 121–130 g/km | €270 | €150 |
| B2 | 131–140 g/km | €280 | €156 |
| C | 141–155 g/km | €390 | €217 |
| D | 156–170 g/km | €540 | €300 |
| E | 171–190 g/km | €760 | €422 |
| F | 191–225 g/km | €1,050 | €583 |
| G | 226+ g/km | €2,400 | €1,333 |
Verify rates at motortax.ie
Motor tax rates can change with the annual Budget. The figures above are based on the most recently published schedule, but check motortax.ie for the current official rates before paying. The rates table at motortax.ie is always authoritative.
Engine CC bands, for cars registered before July 2008
Pre-2008 cars are taxed on engine displacement (cubic centimetres). The larger the engine, the higher the rate. Engine size is on your vehicle registration certificate (VRC).
A selection of the most common engine sizes and their current annual rates is below. For the complete table covering all CC bands, check motortax.ie.
Engine CC band rates, pre-July 2008 cars (selected)
| Engine size | Annual rate | 6-month rate |
|---|---|---|
| Up to 1,000 cc | €199 | €111 |
| 1,001–1,200 cc | €325 | €181 |
| 1,401–1,500 cc | €421 | €234 |
| 1,501–1,600 cc | €505 | €281 |
| 1,701–1,800 cc | €594 | €330 |
| 1,901–2,000 cc | €717 | €398 |
| 2,501–3,000 cc | €1,296 | €720 |
| Over 3,000 cc | €1,451 | €807 |
Full CC table at motortax.ie
The table above covers the most common engine sizes. If your engine size falls between listed bands, check the complete CC rate table at motortax.ie for your exact band. As with CO2 rates, verify against the current official schedule.
How to pay motor tax
Online, motortax.ie is the quickest way. You need your vehicle registration number (VRN), your PIN (printed on the renewal reminder from Motor Tax Office), and a payment card. Renewals typically process within a few days and your new disc or confirmation is sent by post.
In person at your Motor Tax Office, each county has a motor tax office. Bring your completed application form (RF100A for renewal), insurance certificate, and NCT certificate if applicable. You can also pay at An Post (post offices), which accepts motor tax renewals on behalf of the Motor Tax Office.
By post, send the completed RF100A form with a cheque or postal order and the required supporting documents to your local motor tax office.
Payment periods, annual, 6-month, and 3-month
You can pay motor tax for 3 months, 6 months, or 12 months at a time. Annual payment is the cheapest per month, the 6-month and 3-month rates carry a small surcharge above the pro-rata annual figure.
The 6-month rate is approximately 55.5% of the annual rate. The 3-month rate is approximately 28.25% of the annual rate.
If you're on a tight budget, paying 3-monthly is fine, but if you can, annual is better value.
Declaration of non-use (DNOU)
If your car is off the road (stored in a garage, SORN'd, temporarily non-operational) you can declare it as off the road with a Declaration of Non-Use. This means you don't pay motor tax for the period it's declared off-road, but you also can't legally drive it on a public road during that period.
How to file: at motortax.ie or at your local motor tax office. The declaration must be made at the start of the month you want it to take effect from, you can't backdate it. A declaration not made in time means you're liable for tax for that month.
What it means legally: the car cannot be driven on a public road for any reason during the non-use period, even for short journeys. Gardaí can check motor tax status at the roadside.
Selling a car, motor tax does not transfer
When you sell a car, the motor tax does not transfer to the new owner. The seller is entitled to a refund of any full unexpired months of tax. The buyer must tax the car in their own name before driving it.
For the seller: apply for a refund of unexpired tax at your motor tax office. You can only claim for full calendar months, the current month is not refunded.
For the buyer: tax the car immediately before driving it. You can't legally drive an untaxed car even for a short journey home after purchase. Tax it online at motortax.ie or at the motor tax office.
Both parties also need to complete their side of the change of ownership notification through the NDLS/gardaí registration system, this is separate from the motor tax transfer.
Exemptions
Some vehicles are exempt from motor tax entirely or taxed at a reduced rate:
- Disabled drivers, vehicles adapted and used exclusively by a driver with a qualifying disability may be exempt. The Disabled Drivers and Disabled Passengers Scheme is administered through the Revenue Commissioners.
- Agricultural vehicles, tractors and certain farm vehicles are taxed at a different rate or may be exempt depending on use. Check with your motor tax office.
- Classic vehicles, vehicles that are 30 years old or older are taxed at a flat reduced rate (vintage tax class).
For exemption claims, contact your local motor tax office directly, the online system handles standard renewals only.
I'll let you know if the motor tax bands or rates change — usually announced in the budget.
Common questions about Irish motor tax
How is motor tax calculated in Ireland?▾
It depends on when the car was first registered. Cars registered from July 2008 onward are taxed based on their CO2 emissions (g/km), the lower the emissions, the lower the tax. Cars registered before July 2008 are taxed based on engine displacement (cc). Electric vehicles pay a flat rate of €120 per year. Check the band tables above or at motortax.ie for your specific car.
How much is motor tax for an electric car in Ireland?▾
Electric vehicles (zero CO2 emissions) are in Band A and pay €120 per year. The 6-month rate is €67. Verify current rates at motortax.ie as rates can change with the Budget.
Can I pay motor tax online in Ireland?▾
Yes, motortax.ie is the quickest and easiest way. You need your vehicle registration number (VRN) and the PIN printed on your renewal reminder. Renewals are processed within a few days. You can renew for 3 months, 6 months, or 12 months.
What is a declaration of non-use for motor tax in Ireland?▾
A Declaration of Non-Use (DNOU) means you're formally declaring that your vehicle is off the road and won't be driven on public roads. During a DNOU period, you don't pay motor tax, but you can't legally drive the car. It must be filed at the start of the month it takes effect. It cannot be backdated. File at motortax.ie or your local motor tax office.
Does motor tax transfer when I sell my car in Ireland?▾
No. Motor tax does not transfer to the new owner when a car is sold. The seller can claim a refund for full unexpired months of tax. The buyer must tax the car in their own name before driving it, driving an untaxed car is an offence. Both parties must also complete the change of ownership notification separately.
What's the difference between motor tax for a 2007 and a 2008 car?▾
A car registered before July 2008 is taxed based on engine cc. A car registered from July 2008 onward is taxed based on CO2 emissions. A 2007 and a 2008 version of the same model can be in completely different tax bands, and the CO2-based system can be cheaper or more expensive depending on the specific car. If you're choosing between a pre- and post-2008 car, check the actual band for each before buying.