Quick answer
- Category M covers motorcycles and e-mopeds in European categories L1 to L7.
- The base VRT is €2 per cc up to 350cc and €1 per cc above 350cc.
- Revenue then reduces the base charge according to the motorcycle’s age at Irish registration.
- Series-production electric motorcycles and e-mopeds are exempt through 31 December 2026.
- Use the month and year the motorcycle first entered service, not the date you bought it.
Estimate Vehicle Registration Tax
Use the VRT Calculator Ireland page to estimate OMSP-based VRT, CO₂ component, NOx charge, EV relief and category-specific results.
On this page
Motorcycle VRT formula
Motorcycles do not use the car OMSP, CO₂ and NOx formula. Category M starts with engine cubic capacity and then applies the Revenue age reduction.
| Engine size portion | Rate | Example |
|---|---|---|
| First 350cc | €2 per cc | 350cc × €2 = €700 |
| Any capacity above 350cc | €1 per cc | A 650cc bike adds 300cc × €1 = €300 |
Revenue motorcycle age-reduction table
| Age at registration | VRT reduction | Percentage of base left to pay |
|---|---|---|
| Up to 3 months | 0% | 100% |
| More than 3 months, up to 1 year | 10% | 90% |
| More than 1 year, up to 2 years | 20% | 80% |
| More than 2 years, up to 3 years | 40% | 60% |
| More than 3 years, up to 4 years | 50% | 50% |
| More than 4 years, up to 5 years | 60% | 40% |
| More than 5 years, up to 7 years | 70% | 30% |
| More than 7 years, up to 10 years | 80% | 20% |
| More than 10 years, up to 30 years | 90% | 10% |
| More than 30 years | 100% | 0% |
The calculator determines the age band from the entered month/year and today’s date. A bike exactly on a boundary remains in the Revenue band that includes that age.
125cc, 650cc and 1,000cc examples
| Motorcycle | Base VRT | Illustrative age reduction | Estimated payable |
|---|---|---|---|
| 125cc | 125 × €2 = €250 | 50% for a bike over 3 and up to 4 years old | €125 |
| 650cc | 350 × €2 + 300 × €1 = €1,000 | 70% for a bike over 5 and up to 7 years old | €300 |
| 1,000cc | 350 × €2 + 650 × €1 = €1,350 | 90% for a bike over 10 and up to 30 years old | €135 |
These examples demonstrate the formula. The actual age band depends on the first-registration date and the Irish registration date.
Electric motorcycles and e-mopeds
Revenue states that series-production electric motorcycles, including e-mopeds, are exempt from VRT until 31 December 2026. The vehicle must qualify as a series-production electric motorcycle; selecting “electric” in a planning calculator does not establish eligibility.
| Motorcycle type | 2026 planning treatment | Check before import |
|---|---|---|
| Combustion motorcycle | cc base charge less age reduction | Engine size and first-registration date |
| Series-production electric motorcycle | VRT exempt through the published deadline | Production status, electric power and registration date |
| Electric e-moped | Included in the published exemption | Category L1 classification and supporting documents |
Motorcycle import and registration checklist
- Confirm the VIN, make, model, engine capacity and exact first-registration month/year.
- Obtain the original foreign registration certificate, purchase invoice and identity/ownership documents.
- Check customs and VAT treatment for the country and route of purchase.
- Keep evidence of the date the motorcycle entered Ireland.
- Make the NCTS appointment within seven days of arrival.
- Present the motorcycle and required documents, and complete registration within 30 days.
- Arrange registration plates, insurance and motor tax after registration.
Revenue’s official VRT enquiry can also estimate a motorcycle where the model is listed. The Irish Calculators Category M route is useful for transparently testing cc and age assumptions.
Common motorcycle VRT mistakes
- Applying €2 per cc to the entire engine size above 350cc.
- Using the purchase date instead of the first date the bike entered service.
- Subtracting the age percentage from the engine capacity instead of from the base VRT.
- Assuming every electric conversion qualifies as a series-production electric motorcycle.
- Ignoring VAT, customs, transport, registration plates, insurance and motor tax.
- Waiting beyond the seven-day appointment or 30-day registration deadlines.
Should you import the motorcycle?
Category M VRT is often easier to estimate than car VRT because it does not depend on OMSP or NOx. The buying decision still needs a total landed-cost comparison.
| Compare | Include |
|---|---|
| Foreign purchase cost | Price, exchange rate, transfer fee and travel |
| Import cost | Transport, customs duty and VAT where applicable |
| Irish registration | Category M VRT, plates and deadlines |
| Ownership risk | Insurance, parts, warranty, compliance and resale market |
If the motorcycle is close to an age-band boundary, the amount can change depending on when it is presented and registered. Do not delay registration merely to chase a reduction; statutory deadlines still apply.
Frequently asked questions
How much is VRT on a motorbike in Ireland?
Motorcycle VRT depends on engine capacity and age. For example, a 650cc motorcycle has a €1,000 base charge: €700 for the first 350cc and €300 for the remaining 300cc, before the applicable age reduction.
Is motorcycle VRT based on value?
Category M is based on engine capacity and age rather than OMSP.
What age date should I enter?
Use the month and year the motorcycle was first registered or entered service in any country.
Is an electric motorcycle VRT exempt in 2026?
Revenue states that qualifying series-production electric motorcycles and e-mopeds are exempt until 31 December 2026.
Does a motorcycle pay NOx VRT?
The Category M calculation described by Revenue uses cc and age rather than the Category A NOx charge.
When must I register an imported motorcycle?
Make the NCTS appointment within seven days of arrival and complete registration within 30 days.
Sources & references
- Revenue/ROS: official VRT calculator
- Revenue.ie: calculating Vehicle Registration Tax
- Revenue.ie: applying VRT categories and CO₂ rates
- Revenue.ie: assessing OMSP value
- Revenue.ie: NOx charge
- Revenue.ie: electric vehicle VRT relief
- Revenue.ie: VRT registration deadlines
- Revenue.ie: procedure and documents at the NCTS centre
- Revenue.ie: vehicle conversions and motor caravans
- Revenue.ie: importing vehicles from Great Britain and Northern Ireland
Related calculators
Use these tools for the numbers behind this guide.