VRT Ireland
Calculate Vehicle Registration Tax OnlineInstantly check your VRT status and estimate your import costs. Receive a complete tax breakdown with OMSP valuation and NOx levy included.
If you are importing or registering a vehicle in Ireland for the first time, Vehicle Registration Tax (VRT) is a mandatory step before the vehicle can be used legally. Knowing your VRT in advance helps you budget accurately and avoid costly surprises.
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What is Vehicle Registration Tax (VRT)?
Vehicle Registration Tax (VRT) is a tax charged on new vehicles and used vehicles imported into Ireland. All motor vehicles must have VRT paid before a registration number can be assigned. The total VRT due depends on the vehicle's Open Market Selling Price (OMSP), carbon emissions, and nitrogen oxide (NOx) levy.
Paying vehicle registration tax is mandatory for all cars imported from abroad, whether you're importing vehicles from the UK, Northern Ireland, or any third country. Understanding these costs prevents expensive surprises when bringing foreign registered vehicles into the Irish market.
VRT is calculated using several factors including the market selling price (OMSP) and CO₂ emissions of the vehicle. The Revenue Commissioners determine the correct VRT amount during your VRT inspection at a National Car Testing Service (NCTS) test centre.
Real Import Costs - 2020 BMW 320d from UK
| Cost Component | Calculation | Amount |
|---|---|---|
| UK Purchase Price | - | €16,520 |
| Customs Duty | 10% on vehicle value | €1,652 |
| Subtotal for VAT | €16,520 + €1,652 | €18,172 |
| VAT | 23% on subtotal | €4,180 |
| Transport to Ireland | Ferry + delivery | €600 |
| Landed Cost | Before VRT | €22,952 |
| Open Market Selling Price | Revenue determines this | €28,500 |
| VRT Base | 21% of €28,500 | €5,985 |
| NOx Levy | 68 mg/km diesel | €680 |
| NCTS Inspection | Fixed fee | €55 |
| Total Import Cost | - | €29,672 |
Irish Dealer Price: €32,500
Your Actual Saving: €2,828
Why This Matters
The OMSP is determined by the Revenue system and includes VAT, based on the vehicle's age, mileage, condition, and optional extras - NOT your £14,000 purchase price. Revenue Commissioners value this M Sport variant at €28,500 in the Irish market, which is €11,980 more than you paid. This gap is normal and expected.
Critical Insight: You must pay customs duty of 10% on vehicles imported from the UK or Japan. You must pay VAT of 23% on all used cars and new cars imported from Great Britain. The final VRT payment is made after the vehicle is inspected at an NCTS centre.
Northern Ireland Import - Same BMW, Different Costs
| Cost Component | Amount |
|---|---|
| Purchase Price (NI) | €17,200 |
| Customs Duty | €0 |
| VAT | €0 |
| Transport | €350 |
| OMSP (same as GB) | €28,500 |
| VRT + NOx | €6,665 |
| Total Cost | €24,215 |
Saving vs GB Import: €5,457
Saving vs Irish Dealer: €8,285
The Northern Ireland Advantage
Vehicles imported from Northern Ireland may qualify for VAT/duty exemptions under certain circumstances, saving you €5,832 in tax liabilities. However, you must have proof that customs duties were paid on arrival into Northern Ireland if the vehicle was previously registered in Great Britain.
This isn't automatic - proper foreign registration documents proving the vehicle's history in NI are essential for the registration process.
Electric Vehicles - 2021 Nissan Leaf 40kWh
| Cost Component | Amount |
|---|---|
| UK Purchase | €19,470 |
| Customs Duty | €1,947 |
| VAT (23%) | €4,926 |
| Transport | €600 |
| Landed Cost | €26,943 |
| OMSP | €26,000 |
| VRT Relief | -€3,640 |
| Final VRT | €0 |
| Total Cost | €26,943 |
Irish Dealer Price: €31,000
Saving: €4,057
Understanding Electric Vehicle Relief
Electric vehicles may qualify for up to €5,000 in VRT relief under certain circumstances. This Leaf's OMSP of €26,000 triggers full relief, eliminating the €3,640 VRT that would normally be VRT payable at the 14% CO₂ band rate (for comparison purposes).
The VRT rate for cars (Category A vehicles) ranges from 7% to 37% based on the OMSP and CO₂ emissions. Electric vehicles with 0g/km CO₂ benefit from the lowest rates plus additional VRT relief schemes.
Commercial Vehicles - Category B Qualification
2020 Ford Transit Custom Panel Van from Northern Ireland
| Component | Details |
|---|---|
| Purchase (NI) | €18,500 |
| Taxes | €0 (NI exemptions) |
| Transport | €280 |
| OMSP | €22,000 |
| VRT Rate | 13.3% (Category B) |
| VRT Payable | €2,926 |
| Total Cost | €21,706 |
Category B vs Category A - €3,694 Difference
If this small commercial vehicle was Category A (passenger vehicle): VRT would be €6,620 (30% CO₂ band) - that's €3,694 more.
Small Commercial Vehicle Criteria
To qualify as a small commercial vehicle in vehicle category B:
- No rear passenger seats whatsoever
- No rear side windows (panel van only)
- Permanently fitted payload area with bulkhead
- Commercial insurance documentation
- Business use registration with local authority
Common Mistake: Crew cab "Kombi" versions with rear seats are Category A, not B. Small vans like a VW Transporter Kombi pay €3,500+ more in VRT than the identical panel van version.
Classic and Collectable Vehicles - 1987 Porsche 911
| Detail | Value |
|---|---|
| Year Manufactured | 1987 (37 years old) |
| Import Cost | €35,000 |
| OMSP (If Taxed) | €42,000 |
| VRT Payable | €0 |
| Exemption | Full |
Classic and Collectable Vehicles Rules
Classic and collectable vehicles over 30 years old maintained in original or authentically restored condition qualify for full VRT exemption. An exemption certificate issued by Revenue Commissioners confirms this relief. If this 911 were taxed normally at 37% (high emissions band), VRT would be €15,540.
Qualification Requirements:
- 30+ years from date of manufacture
- Original or period-correct specification
- Not for daily commuting use
- Historical significance or collector value
- Evidence of maintenance in authentic condition
VRT reliefs and exemptions may be granted under certain circumstances such as transferring residence, inheritance, and diplomatic arrangements.
How OMSP Actually Works - Real Example
Scenario: You buy a 2019 Audi A4 in UK for £11,000 (€12,980)
- You Expect: VRT calculated on €12,980
- Revenue Determines: OMSP of €24,000
- Gap: €11,020 difference
Why Revenue's Number Is Higher
The Revenue system uses statistical codes matching your exact vehicle model with Irish market comparables. They're not interested in your bargain purchase - they use standardized values based on the recommended retail price and current market conditions.
Your A4 Details:
- Model: A4 2.0 TDI 150bhp
- Trim: Sport (not base SE)
- Optional extras: Navigation, leather, parking sensors
- Age: 4 years old
- Mileage: 72,000 km
Revenue's Database Shows:
- Irish dealer prices: €25,500-€26,000
- Recent auction sales: €23,000-€24,500
- Private sales: €22,000-€25,000
- Statistical Code OMSP: €24,000 (weighted average)
Your VRT Payment: €24,000 × 19% (CO₂ band) = €4,560 + €780 NOx = €5,340 total
Not €2,466 based on what you paid.
CO₂ Emissions - WLTP vs NEDC Confusion
The CO₂ emissions of the vehicle are measured using the Worldwide Harmonised Light-Duty Vehicles Test Procedure (WLTP) for registrations from 2020 onwards.
Example - 2020 VW Golf 1.5 TSI:
- NEDC (Old Test): 98 g/km → 14% VRT rate
- WLTP (New Test): 112 g/km → 18% VRT rate
On €18,500 OMSP:
- NEDC calculation: €2,590 VRT
- WLTP calculation: €3,330 VRT
- Difference: €740 more
Which Applies?
Registration date determines this, not manufacture date. A 2019 car registered in 2020 uses WLTP. A 2020 car registered in 2019 uses NEDC.
Always verify which test result appears on your vehicle's registration certificate showing emissions data or Certificate of Conformity.
NOx Emissions Levy - The Hidden Diesel Tax
If you do not provide evidence of the vehicle's NOx emissions, you will be charged a fixed VRT charge - typically €1,200-€1,500 for most diesel vehicles.
Real NOx Costs by Vehicle Model
| Vehicle | NOx Level | Actual Levy | Flat Rate | Overpay |
|---|---|---|---|---|
| 2020 VW Passat TDI | 54 mg/km | €540 | €1,200 | €660 |
| 2021 BMW 320d | 68 mg/km | €680 | €1,200 | €520 |
| 2020 Audi A4 TDI | 82 mg/km | €820 | €1,350 | €530 |
| 2019 Range Rover SDV8 | 142 mg/km | €2,130 | €2,500 | €370 |
How to Avoid Flat Rate:
- Request NOx certificate from manufacturer before shipping
- Check electronic Certificate of Conformity (e-CoC)
- Provide Type Approval documents at NCTS
- Download data from manufacturer website using vehicle identification number (VIN)
Timing: Provide this BEFORE the vehicle inspector conducts your VRT inspection. Afterward is too late.
The 30-Day Registration Clock
You must register your vehicle in Ireland within 30 days of its arrival and pay any VRT due at that time. Failure to register a vehicle within 30 days can result in fines or seizure of the vehicle by Revenue Commissioners.
Timeline Breakdown
- Day 1: Vehicle arrives at Irish port
- Days 1-2: Pay customs charge and VAT (if GB import)
- Days 2-7: Book NCTS appointment (you must book within 7 days)
- Days 7-21: Gather documents, attend inspection
- Days 21-28: Pay VRT after calculation
- Day 29-30: Receive vehicle registration certificate
- Day 30+: Penalties begin
What "30 Days" Actually Means
You have 30 days from the date of the vehicle's arrival in Ireland to complete the registration process and to pay VRT. This is from when it physically enters Ireland (ferry arrival date), not purchase date or UK collection date.
Proof Required: Shipping details, ferry ticket, or customs entry date. Keep all receipts.
7-Day NCTS Booking Requirement
You must book an appointment at an NCTS test centre to have your vehicle inspected within 7 days of the vehicle arriving in Ireland.
Why This Deadline Exists:
Current NCTS wait times: 2-4 weeks depending on location and season. If you wait until day 20 to book, your appointment might be day 35 - you've missed the 30-day VRT payment deadline.
Best Practice:
- Book appointment BEFORE vehicle ships
- Estimate arrival date + 3-5 days for customs
- Schedule inspection for day 10-15 window
- Allows time for payment before day 30
Busy Periods: September-December (pre-January registration plate change). Book 4-6 weeks ahead during these months.
Essential Documents - What Gets Refused
You must present the relevant foreign registration certificate to register a vehicle in Ireland. If you do not present the relevant foreign registration documents, registration will be refused.
Common Refusal Scenarios
Scenario 1: UK V5C logbook in seller's name, not yours
Result: Refused. Must show registered keeper transfer to you showing private ownership.
Scenario 2: Missing section of V5C (buyer kept only part)
Result: Refused. Need complete original document with correct contact details.
Scenario 3: Certificate of Conformity is photocopy
Result: Refused. You must have an electronic Certificate of Conformity (e-CoC) before registering your vehicle in Ireland - original or manufacturer-certified digital copy only.
Scenario 4: No PPS Number yet
Result: Refused. You must have a Personal Public Service Number (PPS number) and proof of identity to register a vehicle in Ireland. Apply for PPS first.
The MOT/NCT Requirement
Vehicles previously registered in Ireland over 4 years old must have a current EU roadworthiness certificate or valid MOT from their country of origin.
Example: Importing a used car (2018 model, 6 years old) from UK:
- Must have valid UK MOT dated within last 12 months
- MOT must be current (not expired)
- Certificate must be original or certified copy
- Irish NCT not required until 30 days after registration
New car (2024 or newer): No MOT/test certificate required (under 4 years old).
Customs Declaration Process - GB Imports
All motor vehicles imported from outside the EU must have a valid customs declaration before registration in Ireland. If you import a vehicle from Great Britain, you must make a customs declaration.
DIY Customs (Free but complex):
- Register with Revenue ROS system
- Complete AIS (Automated Import System) form
- Calculate Customs Duty: 10% of vehicle value
- Calculate VAT: 23% of (value + duty + shipping)
- Submit customs declaration electronically
- Pay duties within 10 days
- Receive clearance code
Customs Agent (€100-€200):
- Handles all paperwork
- Guarantees compliance
- Processes in 24-48 hours
- Prevents costly errors
When GB Vehicle Arrives: You must pay a customs charge at the time the vehicle arrives in Ireland from Great Britain. Payment must clear before vehicle released from port/compound.
All vehicles imported from the UK or Japan must have properly imported documentation including a valid customs declaration before registration in Ireland - this includes motorcycles, small vans, motor caravans, and all motor vehicles.
Transfer of Residence Relief - Full Guide
If you are moving to live in Ireland, you must meet specified criteria regarding your vehicle and residency to apply for a VRT exemption.
Residency:
- Lived outside Ireland continuously for 12+ months
- Transferring normal residence to Ireland (permanent move)
- Not just extended working assignment
Vehicle:
- You owned it personally for 6+ months before moving
- Used it regularly in previous country
- For personal/household use only (not business)
- Bringing it with you within 6 months of arrival
What This Saves
Example - 2020 BMW 320d:
- VRT Relief: €6,665
- VAT Relief: €4,180
- Total Saving: €10,845
Important: You must still register your vehicle in Ireland even if you are exempt from paying VRT. Registration is mandatory; VRT payment is what's exempted.
Application: Submit VRT7 form to Revenue with supporting documents before or at NCTS appointment to receive an exemption certificate.
VRT Repayment on Export
You can claim a repayment of previously paid VRT if the vehicle is scheduled for permanent export or removal from Ireland.
Repayment Scale
| Time Registered in Ireland | Refund % | Example €6,000 VRT |
|---|---|---|
| Under 1 year | 80% | €4,800 |
| 1-2 years | 60% | €3,600 |
| 2-3 years | 40% | €2,400 |
| 3-4 years | 20% | €1,200 |
| 4+ years | 0% | €0 |
Quick Reference - All Key Facts
Payment Deadlines
- 7 days: Book NCTS appointment after arrival
- 30 days: Register and pay VRT from arrival date
- Penalties: Fines and possible seizure after day 30
Tax Rates
- Customs Duty: 10% on UK/Japan imports
- VAT: 23% on non-EU private imports (GB)
- VRT: 7-37% of OMSP based on CO₂
- NOx Levy: €100-€2,500 for diesel
Exemptions Available
- Northern Ireland: May qualify for VAT/duty exemption
- Transfer of Residence: 12+ months abroad
- Electric Vehicles: Up to €5,000 relief
- Classic Cars: 30+ years old
Essential Documents
- Personal Public Service Number (PPS)
- Foreign Registration Certificate (original)
- Certificate of Conformity (e-CoC)
- MOT certificate (if 4+ years old)
- Customs declaration (non-EU imports)
Refusal Triggers
- • No Foreign Registration Certificate
- • Certificate not in your name
- • Missing Certificate of Conformity
- • No PPS number
- • Incomplete customs clearance
- • No MOT for 4+ year vehicles
Calculate Your Complete Import Costs
Last Updated: February 2026 | Sources: Revenue Commissioners, NCTS, Finance Acts 2024-2026
Disclaimer: Information provided for general guidance. VRT calculations and requirements verified with official sources. Always confirm current rates with Revenue Commissioners before importing. We are not affiliated with any government authority.