News · 24 September 2026

Every Irish Motoring Change From 2023 to 2026: VRT, EV Grants, NCT, Speed Limits and Import Rules

Three years of Budget announcements, grant changes and new rules have changed the maths of buying and importing a car in Ireland. Here is everything that matters, in order, with what it means for you.

2026: Japanese cars can now enter Ireland duty-free

Under the EU–Japan Economic Partnership Agreement, which took effect on 1 February 2019, the EU's 10% customs duty on Japanese-made cars was phased out in steps. From 1 February 2026 the preferential duty on Japanese-origin passenger cars reached 0%. It is the biggest change to Japanese import costs in decades.

The catch is that you must prove Japanese origin, using either a statement on origin from the exporter or the importer's own knowledge backed by records. A chamber of commerce certificate of origin is not accepted. Cars built outside Japan, including the German cars that make up most Japanese-sourced imports, still pay 10%. Read our full explainer on the 0% duty.

2025: Japan overtakes the UK as Ireland's used-car supplier

SIMI figures show 71,813 used imports were registered in Ireland in 2025, up 16.6% on 2024. For the first time more came from Japan than from the UK, and by the first half of 2026 Japan supplied 55% of used imports against 14% from the UK. See the full data story.

Budget 2026 (October 2025)

• EV VRT relief extended to 31 December 2026: battery electric cars get up to €5,000 VRT relief where the OMSP is under €40,000, tapering to zero at €50,000.
• Carbon tax rose to €71 per tonne on petrol and diesel from 8 October 2025, adding about 2.5 cent a litre. Changes to biofuel blending rules add a further 2–3 cent.
• The VRT structure itself was unchanged: 20 CO₂ bands from 7% (0–50 g/km) to 41% (over 190 g/km), plus the NOx charge.

2025: NCT fees rise and speed limits fall

• From 1 January 2025 the full NCT fee rose to €60 (from €55), and a paid re-test rose to €40 (from €28). Late cancellations or no-shows cost €24.
• From 7 February 2025 the default speed limit on rural local roads dropped from 80 km/h to 60 km/h. National secondary roads move from 100 km/h to 80 km/h, and many urban 50 km/h roads are being reviewed for 30 km/h by March 2027.
• Speeding on the new limits carries a €160 fine and three penalty points. Budget 2025 funded up to 100 more static speed cameras.

2024: EV grant cut and VRT relief extended

• The SEAI grant for new electric cars was cut from €5,000 to €3,500 from 1 January 2024. It applies to new BEVs priced €14,000–€60,000, not to imports.
• The EV VRT relief, due to end in 2023, was extended, and has since been extended again to the end of 2026.
• Motor tax for a battery electric car remains at the lowest band, €120 a year.
• Benefit-in-kind relief for company EVs tapers: €45,000 for 2025, €20,000 for 2026 and €10,000 for 2027.

What it means if you are importing

The combination of 0% duty on Japanese-built cars, low VRT bands for hybrids and a huge supply of low-mileage cars at Japanese auctions makes 2026 the best year yet to import a Japanese-brand hybrid. For European brands bought in Japan, duty stays at 10%, but high Japanese specifications and low mileage often still make the numbers work. Run your own figures in our import cost calculator.