Ireland's #1 VRT Calculator
Calculate your Vehicle Registration Tax (VRT) before importing a car to Ireland. Get accurate estimates including NOx levy and all applicable charges.
€5.5M+
VRT Calculated
15K+
Users Monthly
98%
Accuracy Rate
What Is Vehicle Registration Tax (VRT)?
Vehicle Registration Tax (VRT) is a mandatory tax applied at the first registration of a vehicle that becomes officially registered in Ireland. Every vehicle newly imported and assigned an Irish vehicle registration number must pay VRT before it can be insured, taxed, or legally driven.
Who Must Pay VRT?
You are generally liable for VRT if you:
- Import vehicles from abroad
- Purchase cars imported from the UK, EU, or elsewhere
- Bring a vehicle into Ireland for permanent use
- Change the purpose of a vehicle (e.g., commercial to private)
Vehicles Subject to VRT
This applies to all types of vehicles registered:
- Passenger cars and diesel cars
- High-emission diesel vehicles
- Commercial vehicles (light and heavy)
- Motor caravans and agricultural tractors
How Is VRT Calculated?
The official VRT calculation uses data from the Revenue database including OMSP, emissions, and vehicle details.
Key Factors in VRT Calculation
- OMSP Open Market Selling Price determined by Revenue
- CO₂ Emissions WLTP measured emissions determine the VRT rate
- NOx Emissions Nitrogen oxide levels determine the NOx levy
- Vehicle Category A (cars), B (commercial), or C (heavy)
- Condition & Mileage Affects the OMSP valuation
VRT Formula (Simplified)
VRT = OMSP × VRT Rate + NOx Levy
Real Example
2020 Audi A4 2.0 TDI (Diesel)
OMSP: €24,000
CO₂ Band Rate: 20%
NOx Emissions: 75 mg/km → €750 levy
VRT = €24,000 × 20% = €4,800
NOx Levy = €750
Total VRT ≈ €5,550
VRT Rates by CO₂ Band (Category A)
Passenger-car VRT runs from 7% to 41% of the OMSP, set by the car's WLTP CO₂ figure. The lower the emissions, the lower the rate.
| CO₂ emissions (WLTP, g/km) | VRT rate (% of OMSP) |
|---|---|
| 0 – 50 | 7% |
| 51 – 80 | 9% |
| 81 – 85 | 9.75% |
| 86 – 90 | 10.5% |
| 91 – 95 | 11.25% |
| 96 – 100 | 12% |
| 101 – 105 | 12.75% |
| 106 – 110 | 13.5% |
| 111 – 115 | 15.25% |
| 116 – 120 | 16% |
| 121 – 125 | 16.75% |
| 126 – 130 | 17.5% |
| 131 – 135 | 19.25% |
| 136 – 140 | 20% |
| 141 – 145 | 21.5% |
| 146 – 150 | 25% |
| 151 – 155 | 27.5% |
| 156 – 170 | 30% |
| 171 – 190 | 35% |
| 191+ | 41% |
Category B (light commercials) is charged at 13.3% of OMSP (8% for certain low-CO₂ N1 vans), and Category C (large/heavy vehicles and vehicles over 30 years) at a flat €200. A separate NOx levy is added on top for cars. Figures are indicative for 2026 — confirm your exact rate with the calculator above or the official Revenue VRT enquiry.
VRT Categories Explained
Understanding which category your vehicle falls into is essential for calculating VRT accurately.
Category A
Passenger Cars
This category produces the highest tax liabilities. VRT is calculated as a percentage of OMSP based on CO₂ emissions plus NOx levy.
Example: 2019 BMW 320d
OMSP: €26,000 | CO₂ Rate: 21% | NOx: €800
Total VRT ≈ €6,260
Category B
Commercial Vehicles
Covers most small vans and work vehicles. Many are subject to a flat rate or reduced percentage depending on CO₂ emissions.
Example: 2021 Ford Transit Custom
OMSP: €22,000 | CO₂: 135 g/km | Rate: 13.3%
Total VRT ≈ €2,926
Category C
Heavy & Special Vehicles
Includes large trucks, buses, agricultural tractors, and motor caravans. Usually pay a fixed VRT charge of €200.
Example: €120,000 Motorhome
Fixed charge regardless of value
Total VRT = €200
Is Importing Worth It After VRT?
Even after paying VRT, importing often offers significant savings compared to buying in Ireland.
| Cost Breakdown | UK Import | Buy in Ireland |
|---|---|---|
| Vehicle Price | €13,000 | €18,500 |
| Transport | €500 | — |
| VRT | €4,000 | — |
| VAT & Customs Duty | €800 | — |
| Total | €18,300 | €18,500 |
Savings: €200 — Even with all fees, importing still offers value!
The VRT Process at NCTS
The VRT process is managed by the National Car Testing Service (NCTS). Most registrations are completed within 5–15 working days.
Book
Schedule NCTS appointment
Prepare
Gather all documents
Inspect
Vehicle examination
Pay
Pay VRT amount
Register
Get Irish plates
Documents Required
To avoid delays at your NCTS appointment, make sure you bring:
Important: Missing documents are the number one cause of registration delays!
Common Mistakes That Increase VRT
Underestimating OMSP
Wrong statistical code
Ignoring NOx levy
Selecting incorrect category
Final Checklist Before You Import
-
✓Calculate VRT using our free calculator
-
✓Estimate total tax costs (VRT + VAT + Customs)
-
✓Check customs & VAT requirements for your origin country
-
✓Pay VRT within 30 days of arrival
-
✓Arrange motor tax after registration
Quick VRT Estimate
Enter your vehicle details below to get an instant estimate.
VRT Calculator
Get your estimate in seconds
The estimated Irish market value of your vehicle
Latest articles
Practical guides on VRT, EV incentives and importing cars to Ireland.
-
16 July 2026 · Commercial vehicles
Crew cab VRT in IrelandA compliant crew cab is Category B — 13.3% of OMSP, or 8% if CO₂ ≤120 g/km, min €125. Without two separate compartments it's taxed as a passenger car (7%–41% + NOx). The classification rule, a worked example and VAT on imports.
-
13 July 2026 · Paying VRT
How to pay VRT in IrelandYou pay VRT in person at the NCTS centre when your car is registered — by card, bank draft, cheque or cash up to €250. Accepted methods, the 7-day and 30-day deadlines, and paying online via ROS.
-
13 July 2026 · Buying tips
Cheapest VRT cars in IrelandEVs under €40,000 are effectively €0 after the relief, classics over 30 years pay €200 flat, and low-emission PHEVs sit at €1,700–€2,500. The low-VRT models to shortlist and why diesels cost the most.
-
6 July 2026 · Importing
VRT form Ireland: which one and whenVRTVPD2 for private buyers, VRTVPD1 for TAN traders — official revenue.ie downloads, the six-step timeline from customs declaration to VRT payment, and the mistakes that get forms rejected.
-
2 July 2026 · Importing
Importing a car from the UK to Ireland: costs and stepsA Great Britain car stacks 10% customs duty, 23% VAT, VRT and a NOx levy — around 40% on top of the price. Worked example to €26,851, the 30-day rule, and why Northern Ireland cars usually pay VRT only.
-
17 June 2026 · Importing
Calculating import car tax in IrelandUp to four charges — customs duty (0% or 10%), VAT at 23%, VRT on the OMSP and the NOx levy. A full worked UK-to-Ireland example and a table of what each import route costs.
-
16 June 2026 · Importing
VRT on importing a car from JapanJapan is non-EU, so you pay customs duty (10%) and VAT (23%) on arrival, then VRT on the OMSP plus the NOx levy. The auction-to-NCTS route and a worked cost example.
-
15 June 2026 · VRT basics
NOx calculator for Irish VRTThe NOx levy is part of your VRT — €5/€15/€25 per mg/km across three bands, capped at €600 (€4,850 for diesel). How to read your NOx figure and estimate the charge.
-
15 June 2026 · VRT basics
OMSP explainedRevenue's tax-inclusive Irish retail value — the base for your VRT, not the price you paid abroad. How it's set, why it's often higher than your invoice, and how to challenge it.
-
15 June 2026 · Hybrids
VRT on hybrid cars in IrelandHybrids and PHEVs pay VRT: a CO₂ band rate (7%–41% of OMSP) plus a NOx levy capped at €600. The dedicated relief ended in 2020 — why hybrids are still cheaper, with a worked example.
Frequently Asked Questions
Everything you need to know about VRT and vehicle imports in Ireland