The FIA World Motor Sport Council approved a €7,500 kit that will allow Rally2 cars to compete in the WRC's top category during 2027 and 2028. Toyota is the only manufacturer that has submitted a programme for the new WRC27 regulations. Project Rally One, an independent project, is working on a car for that regulation but has not made an official entry announcement, and the rest of the manufacturers have not communicated any plans to develop a new vehicle for the top class. The FIA activated a mechanism to ensure the premier category has entries for the first rally of 2027.

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The kit is installed on any Rally2 homologated before December 31, 2026 and includes front fenders, a front bumper, and a rear aerodynamic device. The total weight of the equipped car will be 1,220 kilograms. Only manufacturers registered as constructors in the WRC can homologate it, and they are required to participate in all rounds of the calendar with at least two cars per rally during the first year. Each homologation will have a joker to evolve bodywork parts and a single kit extension during the 2027-2028 period, with the eligibility of these cars expiring on December 31, 2028.

The FIA presented the measure as a tool to increase competition at the top of the championship. Malcolm Wilson, the sporting vice‑president, said that creating a pathway for Rally2 cars to access the top class will allow larger entry lists, greater competitive depth, and a better show for fans. The kit directly benefits manufacturers that already operate in Rally2, such as Škoda, Citroën and Lancia, which will be able to maintain a presence in the top class without paying for the full development of a WRC27. Ford and Hyundai can also take advantage of it through their Rally2 programmes. For private teams competing in the silver category, including Toksport WRT, PH Sport, Teo Martín Motorsport or Printsport, €7,500 is an affordable expense if the reward is competing in the WRC's top category.

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The system raises a coexistence problem, because a Rally2 with a kit and a WRC27 share the same top class but are born from different regulations. The FIA itself left the door open for performance adjustments via weight if the differences between the two specifications require it, meaning the result may depend as much on the development of each car as on how those compensations are calibrated. It is a transitional solution to sustain the premier category, not a fixed scheme, and the limitation to two seasons confirms that. It remains to be seen how many actual WRC27 cars there will be in 2027 and how many manufacturers will join later.

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The WRC27 is the third phase of a simplification that began in 2025, when the FIA removed the hybrid system from Rally1 cars to reduce costs and left the top‑category cars with a 1.6 turbo engine, sustainable fuel, and a weight of 1,180 kilograms. The new regulation introduces a common safety cell, lowers the cost per unit to around €345,000, and allows private teams and smaller manufacturers to compete without the industrial structure required by a Rally1. The lack of new confirmed manufacturers for the WRC27, combined with Ford and Hyundai's decision not to develop a car for that regulation, pushed the FIA to seek an emergency solution for the first two seasons.