For light passenger cars first registered from July 2007 (Category B). The amount depends on engine displacement, CO₂ emissions, the registration year and the fuel. 2026 tables.
| Displacement component | €63.74 |
| CO₂ component | €65.15 |
| Sum of components | €128.89 |
| × Year coefficient (1.15) | €148.22 |
| = Annual IUC | €148.22 |
Educational estimate, not financial advice. Covers Category B (light passenger cars registered from July 2007); it does not cover Category A (earlier cars) or motorcycles, goods vehicles, boats or aircraft.