Irish motor tax is a CO2-band system — the lower your car's emissions, the less you pay each year. Most mid-range petrol and diesel cars fall in the €210-a-year band, but the cheapest car tax Ireland offers can be far less, and the most polluting cars pay significantly more.
This guide explains how the bands work, what the typical figures look like in 2026, and how electric and hybrid cars are treated under the system.
Motor tax Ireland: how the CO2 bands work
Motor tax Ireland divides cars into CO2-emission bands measured in grams per kilometre. Cars emitting 111–120 g/km pay around €210 a year; the band below that is cheaper and the bands above ramp up progressively.
The system is designed to encourage lower-emission vehicles: a car at the bottom of the scale pays a fraction of what a high-emission SUV does. Your bill is set when you tax the car for the first time and renewed annually (or in some cases every six months).
Your motor tax is based on the CO2 figure from the car's official test, not your real-world driving.
Car tax cost Ireland: what the typical bands look like
The central bands around 111–120 g/km carry an annual charge of roughly €210. Cars under 100 g/km — most small city cars, many hybrids and efficient diesels — pay less. As emissions rise past 130 g/km, the annual bill climbs steadily and plateaus at the high end.
Electric cars are in a separate category. Zero-emission vehicles pay a reduced rate that is lower than the bottom petrol/diesel band, though not zero. Hybrids pay the same rate as their combustion-only equivalents based on their official CO2 figure.
| CO2 band (g/km) | Typical annual cost | Notes |
|---|---|---|
| 0–50 (electric) | Reduced rate | Lower than petrol/diesel bands |
| Up to 90 | Below €150 | Small city cars, hybrids |
| 91–100 | Below €180 | Efficient small petrol/diesel |
| 101–110 | Around €200 | Most mid-range compact cars |
| 111–120 | ~€210 | The common mid band for average cars |
| 121–130 | Above €210 | Larger engines, compact SUVs |
| 131+ | Higher | High-performance and large-engined cars |
The exact figure for your car depends on its specific CO2 rating and the year it was first registered. Cars registered before 2008 follow an older system based on engine size and may pay less regardless of emissions.
CO2 motor tax: why it rewards clean cars
The rationale behind CO2-based motor tax is straightforward: charge drivers for the pollution their car produces. A car emitting 80 g/km pays roughly half what one emitting 160 g/km does, which incentivises manufacturers to build cleaner engines and buyers to choose them.
From the driver's perspective this means every gram of CO2 matters at purchase time. Two otherwise similar cars with a 20 g/km difference can have a €40–€60 annual gap in motor tax, adding up to €200–€300 over a typical ownership period.
How to check and pay your motor tax Ireland
You can check your motor tax rate before buying a car by looking up its CO2 figure on the motor tax calculator or the official Revenue website. When you purchase, you pay motor tax for the first year at the point of registration and then annually at a tax office or online.
There is a small reduction if you tax online or by direct debit rather than in a branch. If you sell the car, the tax transfers to the new owner — you do not get a refund for the remainder of the year.
Electric and hybrid cars under motor tax Ireland
Zero-emission electric cars pay a reduced motor tax rate that is lower than the bottom petrol or diesel band. Hybrids are taxed according to their official CO2 figure, which for plug-in hybrids is usually in the 50–90 g/km range — putting them in one of the cheapest bands.
This makes hybrids and electric cars some of the cheapest cars to run Ireland offers: low fuel costs at €0.38/kWh electricity, lower motor tax, and typically strong residual value. But remember depreciation still applies — the tax savings are annual, not one-time.
Electric car tax rates are regularly reviewed, so check the latest band before buying.
Motor tax Ireland: when costs go up
If your car's CO2 figure puts it in the higher bands, the annual bill climbs quickly. Cars above 130 g/km face progressively steeper charges, and large-engined or high-performance vehicles sit at the top of the scale.
One thing to remember: your motor tax is fixed at your car's official CO2 figure and does not change with fuel prices or inflation. What you pay is predictable year to year, which helps with budgeting your total car running costs.
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Frequently asked questions
How much is motor tax in Ireland per year?
Motor tax Ireland uses CO2 bands. Cars in the 111–120 g/km band pay around €210 per year. Cars with lower emissions pay less — some small hybrids and city cars pay under €150. Higher-emission vehicles pay progressively more, especially large engines and SUVs.
What CO2 band is the cheapest for motor tax?
The cheapest motor tax Ireland offers is for the lowest CO2 band — electric cars pay a reduced rate below the bottom petrol or diesel band. Hybrids and very efficient small cars (under 90 g/km) also fall into the cheapest annual bands, typically under €180 per year.
How do I check my car's motor tax rate?
Look up your car's official CO2 figure on the Revenue motor tax calculator or our site, then match it to the band table. You can check this before buying — the CO2 number is in the car's registration documents and on the motor tax record. The rate is set by emissions at first registration and does not change.
Do electric cars pay motor tax in Ireland?
Yes, electric cars in Ireland pay motor tax, but at a reduced rate that is lower than the bottom petrol or diesel band. The rate is set by legislation and applies from the car's first registration. Check the latest band before buying, as electric rates are reviewed periodically.
Can I get a motor tax refund if I sell my car early?
No — Irish motor tax is time-based, not distance-based, and it transfers to the new owner when you sell. You do not get a refund for the remainder of the year. That is why some drivers time their purchases and sales to align with the annual renewal.