How much of the price is tax?
In the European Commission's 21 Sept 2026 Ireland data, tax and levies made up 44.6% of the average petrol price, 36.9% of diesel, and 24.3% of heating gasoil.
Each share is the gap between the Commission's paired prices with and without tax. The Commission tracks heating gasoil; most Irish homes burn kerosene.
Petrol · 50 litres
44.6%
tax + levies
€43.38 of €97.23
Diesel · 50 litres
36.9%
tax + levies
€37.81 of €102.49
Heating gasoil comparison · 1,000 litres
24.3%
tax + levies
€380.65 of €1,568.70
The sums
Check the calculation
Both prices come from the Commission's paired Ireland series, observed 21 Sept 2026.
Petrol · 86.8c/L · 44.6%
- Price date:
- 21 Sept 2026
- Tax and levies per litre:
- €1.944600 − €1.077096 = €0.867504
- Share of final price:
- €0.867504 ÷ €1.944600 = 44.6%
Diesel · 75.6c/L · 36.9%
- Price date:
- 21 Sept 2026
- Tax and levies per litre:
- €2.049700 − €1.293573 = €0.756127
- Share of final price:
- €0.756127 ÷ €2.049700 = 36.9%
Heating gasoil · 38.1c/L · 24.3%
- Price date:
- 21 Sept 2026
- Tax and levies per litre:
- €1.568700 − €1.188055 = €0.380645
- Share of final price:
- €0.380645 ÷ €1.568700 = 24.3%
Source data
Ireland price split per litre
National averages, observed 21 Sept 2026.
Open the European Commission source| Fuel | With tax | Without tax | Taxes + levies | Share of total |
|---|---|---|---|---|
| PetrolEuro-super 95 | €1.9446/L | €1.07710/L | 86.8c/L | 44.6% |
| DieselAutomotive diesel | €2.0497/L | €1.29357/L | 75.6c/L | 36.9% |
| Heating gasoilEC heating-gasoil series | €1.56870/L | €1.18805/L | 38.1c/L | 24.3% |
What the tax is made of
Mineral Oil Tax and the NORA levy are fixed amounts per litre. VAT is charged on the VAT-exclusive subtotal: 23% on petrol and diesel, 13.5% on heating fuel. At 23%, VAT is 18.7% of what you pay.
Carbon tax is part of Mineral Oil Tax, so it is already inside the figures below.
Current Mineral Oil Tax · cents per litre
Carbon tax sits inside MOT
Also charged
VAT
23.0% on petrol and diesel; 13.5% on heating fuel.
NORA levy
0.1c/L through 31 Oct 2026; 2.0c/L from 1 Nov.
MOT and NORA stay the same per litre whatever the fuel costs. VAT rises and falls with the price.
What happens next
Budget 2027 moved the increases to 2027
Status checked 10 Oct 2026 against the Budget 2027 tax policy document and S.I. No. 446/2026.
Home heating oil gets cheaper, road fuel rises from February
Budget 2027 (6 October) cut the carbon tax on kerosene and natural gas to €48.50 a tonne, so the 14 October increase no longer applies to home heating oil. The petrol and diesel increases move to 2027. The only change before then is the NORA levy returning to 2c a litre on 1 November.
Budget 2027 Tax Policy Changes · checked 10 Oct 2026
From 1 Nov 2026
NORA levy returns to 2c a litre
The 0.1c/L NORA rate in S.I. No. 446/2026 ends on 31 October, and the levy returns to 2.0c/L. Budget 2027 did not change it.
From 28 Feb 2027
Road-fuel excise restoration begins
Budget 2027 deferred the November restoration. Petrol and diesel excise rise in four steps from 28 February to 30 June 2027 (25c and 30c a litre in total). Marked gas oil's 5.4c is restored in full on 28 February.
Key dates
- 28 Feb 2027
- 8 Apr 2027
- 1 May 2027
- 30 Jun 2027
From 1 May 2027
Deferred carbon-tax increase on road fuels
The petrol and diesel carbon-tax increase to €78.50 a tonne, due on 14 October 2026, moves to 1 May 2027. Kerosene instead drops to €48.50 a tonne until 2030, from a date Revenue has not yet set.
What the rest of the price pays for
The pre-tax price pays for the fuel and for getting it to you. It can move when tax rates don't.
How much tax is on heating oil?
Less than on road fuel. Kerosene carries Mineral Oil Tax, the NORA levy and 13.5% VAT.
Our guide to tax on home heating oil in Ireland gives each charge per litre, the Budget 2027 carbon tax cut and how much of a typical 500-litre order is tax.
Official comparison: 24.3% tax and levies
The Commission's heating-gasoil series shows 38.1c/L, or €380.65 on 1,000 litres, for 21 Sept 2026. Household kerosene quotes vary by county, order size and delivery.
How the figure is calculated
Tax share = (price with tax − price without tax) ÷ price with tax, using the Commission's official figures for each fuel.
Petrol example
(€1.944600 − €1.077096) ÷ €1.944600 = 44.6%
Price observation: 21 Sept 2026. Sources checked: 10 Oct 2026. The price split comes from the European Commission; current rates and change dates come from Revenue, Government and Oireachtas records.
FAQ
How much of petrol prices in Ireland is tax?
In the European Commission Ireland data for 21 Sept 2026, taxes and levies were 86.8c/L, or 44.6% of the average petrol pump price.
How much of diesel prices in Ireland is tax?
In the same 21 Sept 2026 data, taxes and levies were 75.6c/L, or 36.9% of the average diesel pump price.
Is heating oil taxed in Ireland?
Yes. Kerosene carries Mineral Oil Tax, the NORA levy and VAT. The Commission's heating-gasoil comparison was 24.3% tax and levies in the 21 Sept 2026 data.
Why does the VAT amount rise when fuel prices rise?
VAT is charged on the VAT-exclusive subtotal, so a higher fuel price means more VAT in euro. At 23% VAT, VAT is 18.7% of the VAT-inclusive total.
What is the current NORA levy rate?
The approved operating rate is 0.1c/L through 31 Oct 2026. It is scheduled to return to 2.0c/L on 1 Nov 2026.
Related guides
Next step
Check heating-oil prices in your county
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Sources and legal references (19)
- European Commission Weekly Oil Bulletin and price history workbook
- Revenue Mineral Oil Tax rates
- Mineral Oil Tax primary-law schedule
- Revenue eBrief 078/26
- Revenue current VAT rates
- SEAI Interim National Energy Balance 2025
- Budget 2027 Tax Policy Changes
- Government announcement on excise-rate and NORA reductions
- Government decision extending reduced petrol and diesel excise rates
- Dáil debate and vote on the fuel excise extension
- Seanad debate record on the fuel-support extension
- S.I. No. 374/2026 NORA levy order
- S.I. No. 446/2026 NORA levy order (No. 3)
- NORA Amendment Act 2026
- NORA levy and oil-stock information
- Government fuel-support guidance page
- Whitegate refinery operations overview
- NORA oil stocks
- NORA Renewable Transport Fuel Obligation background