How much is VRT in Ireland? For a passenger car, VRT is charged at between 7% and 41% of the vehicle's Open Market Selling Price (OMSP), based on its CO2 emissions, with a minimum of €100 payable. There is no single flat amount: a clean, low-emission hybrid worth €18,000 pays far less than a high-emission petrol car of the same value, because the percentage rate climbs with every CO2 band. This guide breaks down exactly how Vehicle Registration Tax (VRT) works in Ireland, whether you are registering a car for the first time or importing a used vehicle from the UK. We explain the 2026 rate bands set by the Revenue Commissioners, the formula that turns those rates into a euro figure, and we walk through worked examples by vehicle type so you can budget with confidence before you buy.
What is VRT and who has to pay it?
VRT (Vehicle Registration Tax) is a tax you must pay in Ireland when a vehicle is registered for the first time in the State, including any car imported from the UK or abroad. It is administered by the Revenue Commissioners and falls due at the point of registration. It is a tax on registration, not a roadworthiness standard or a certification, and it is separate from motor tax, VAT and any customs duty.
Before calculating how much you will pay, it helps to understand exactly what VRT is and when it applies — because the trigger for the charge is registration, not purchase.
VRT vs the NCTS and Revenue: who does what
The Revenue Commissioners set and calculate the VRT, but the physical registration of your vehicle is handled by the NCTS (National Car Testing Service) on Revenue's behalf. You book an appointment at an NCTS centre, present the vehicle and its documents, and the centre inspects it, confirms the details and processes the registration once VRT is paid. Once registered, the vehicle receives its Irish registration number and you are issued a Vehicle Registration Certificate (VRC).
In practice, three actors are involved:
- Revenue Commissioners — set the VRT rates, determine the OMSP and fix the official amount due.
- NCTS (National Car Testing Service) — carries out the in-person inspection and completes the registration.
- ROS (Revenue Online Service) — hosts the official Revenue VRT enquiry and calculation system.
When do you pay VRT (imports and deadlines)
You pay VRT whenever a vehicle is registered in Ireland for the first time, which most commonly affects people importing a used car from abroad. If you bring a vehicle into the State, you must book an NCTS appointment and register it, paying the VRT due at that point. The charge applies to passenger cars, commercial vehicles, vans and motorcycles, with the rate depending on the vehicle category and its emissions. Failing to register on time can lead to penalties, so importers should treat VRT as a firm deadline rather than an optional step.
What is the current rate of VRT in Ireland (2026)?
The current VRT rates for passenger cars range from 7% to 41% of the OMSP based on CO2 emissions, and have applied since 1 January 2022 (Revenue). Within each band you pay either the percentage of OMSP or a fixed minimum euro amount, whichever is greater — so very cheap, very clean cars still attract a small band floor charge.
Now that we know what VRT is, the concrete question is which rate actually applies to a given vehicle in 2026.
VRT CO2 emissions bands and rates table
The rate is set entirely by the car's official CO2 emissions in grams per kilometre (g/km): the more a car emits, the higher the percentage. The table below shows the Category A bands and rates in force in 2026, with the band minimum where published (Revenue, revenue.ie).
| CO2 emissions (g/km) | VRT rate (% of OMSP) | Band minimum |
|---|---|---|
| 0 – 50 | 7% | €140 |
| > 50 – 80 | 9% | €180 |
| > 80 – 85 | 9.75% | €195 |
| > 85 – 90 | 10.5% | €210 |
| > 90 – 95 | 11.25% | — |
| > 95 – 100 | 12% | — |
| > 100 – 105 | 12.75% | — |
| > 105 – 110 | 13.5% | — |
| > 110 – 120 | 15% – 15.75% | — |
| > 120 – 130 | 16.5% – 18% | — |
| > 130 – 145 | 19.5% – 21% | — |
| > 145 – 165 | 23% – 28% | — |
| > 165 – 191 | 31% – 39% | — |
| > 191 | 41% | — |
The practical takeaway is simple: every gram of CO2 matters at the margins of a band, and choosing a lower-emission vehicle can move you down several percentage points of OMSP.
The NOx emission levy explained
On top of the CO2-based VRT, Ireland applies a separate NOx Emission Levy based on the vehicle's nitrogen oxide (NOx) emissions in milligrams per kilometre. This levy is added to the VRT figure rather than replacing it, so the total registration charge is the CO2-based VRT plus the NOx component. The cleaner the engine, the lower the levy:
- The levy is charged per mg/km of NOx, with the rate per milligram rising at higher emission thresholds.
- Diesel cars, which typically emit more NOx, tend to carry a higher levy than equivalent petrol cars.
- The NOx figure is taken from the vehicle's documentation or Revenue's records and added after the CO2-based VRT is worked out.
How is VRT calculated? The formula explained
Calculating VRT brings together the two figures explained above — the OMSP and the CO2 band — into a single euro amount, with the NOx levy added on afterwards. Knowing the percentage rate is not enough on its own: you also need the value it applies to, and you need to apply the steps in the right order. Some commercial vehicles are charged at 13.3% of OMSP, while agricultural vehicles, large commercials and HGVs attract a flat €200 charge (Complete Car, 18 Nov. 2025).
That is where the OMSP and the step-by-step method come in.
What is the OMSP (Open Market Selling Price)?
The OMSP (Open Market Selling Price) is the value Revenue considers the vehicle would sell for on the open market in Ireland, including all taxes, at the time of registration. It is not necessarily what you paid abroad: Revenue maintains its own valuation for each make, model, version and age of vehicle, and the VRT percentage is always applied to this official OMSP, not your invoice price. For a brand-new car the OMSP is close to the recommended retail price; for a used import it reflects the depreciated market value in Ireland.
Step-by-step: calculating VRT for your car
The calculation follows four clear steps, which is why a methodical approach beats guessing:
- Determine the OMSP — find Revenue's open-market value for your exact make, model, version and registration date.
- Find the CO2 band — look up the vehicle's official CO2 emissions (g/km) and match it to the band in the table above.
- Apply the rate — multiply the OMSP by that band's percentage, or use the band minimum if it is greater.
- Add the NOx levy — calculate the NOx charge from the vehicle's emissions and add it to get the total VRT.
As a quick illustration, an OMSP of €18,000 in a 14% band gives €18,000 × 14% = €2,520 before the NOx levy is added — the same arithmetic applies whatever the band.
Statistical Code and Depreciation Code
Revenue uses a Statistical Code to identify the precise version of a vehicle and a Depreciation Code to model how its value falls over time. Together these codes let Revenue assign a consistent OMSP to your specific vehicle and age, which is why two cars of the same model but different trim or mileage can carry different OMSPs and therefore different VRT amounts.
Worked VRT calculation examples by vehicle type
How much VRT do you actually pay? The answer depends on two things working together — the OMSP and the CO2 band — so the same headline value can produce very different bills. The figures below are illustrative worked examples to show how the formula behaves across vehicle types; your exact amount depends on Revenue's OMSP. Use the table for an at-a-glance comparison, then read the sub-sections for the detail behind each case.
| Vehicle type | OMSP | CO2 / category | Rate | Estimated VRT |
|---|---|---|---|---|
| Used petrol saloon | €18,000 | 130 g/km (Cat A) | 18% | ~€3,240 |
| Hybrid hatchback | €18,000 | 95 g/km (Cat A) | 11.25% | ~€2,025 |
| Commercial van | €15,000 | Category B | 13.3% | ~€1,995 |
| Motorcycle | — | by engine size | per cc | from €100 minimum |
The pattern is clear: the same OMSP can produce very different VRT bills depending on emissions and category.
Example: a used petrol car imported from the UK
Take a used petrol saloon with an OMSP of €18,000 and CO2 emissions of 130 g/km. That places it in a Category A band at roughly 18%, so the CO2-based VRT is €18,000 × 18% = €3,240, before the NOx levy is added.
VRT on hybrid and electric vehicles
Hybrid and electric vehicles generally pay less VRT because lower CO2 emissions place them in the cheaper bands. A hybrid hatchback with the same €18,000 OMSP but only 95 g/km of CO2 sits around 11.25%, giving roughly €2,025 — over a thousand euro less than the petrol example. Lower NOx figures on hybrids and plug-in hybrids reduce the levy further, and historically a hybrid relief has applied to certain qualifying vehicles, lowering the bill again.
VRT on commercial vans, motorcycles and the €100 minimum
Commercial vehicles and motorcycles are treated differently from passenger cars. Many commercial vans (Category B) are charged at 13.3% of OMSP, so a €15,000 van attracts roughly €1,995. Motorcycles are charged by engine size (cc) rather than CO2. Across all vehicles, an absolute minimum VRT of €100 always applies (MotorCheck): this is the overall floor for any registration, distinct from the per-band minimums in the rates table, and it is what catches very old or very low-value vehicles whose percentage calculation would otherwise fall below it.
- Commercial vans (Category B): typically 13.3% of OMSP.
- Motorcycles: rate based on engine capacity (cc), tapering with age.
- Agricultural vehicles, large commercials and HGVs: flat €200 charge (Complete Car, Nov. 2025).
- Absolute floor: never less than €100 in total (MotorCheck).
How much is VRT on a car imported from the UK?
On a car imported from the UK, VRT is calculated the same way (OMSP × CO2 rate), but since Brexit you may also have to pay customs duty and VAT on top, which can substantially increase the total cost. The VRT itself follows the standard Irish bands; the extra charges arise from bringing the vehicle in from outside the EU customs and VAT area.
Many Irish buyers import from the UK, so this case deserves particular attention — VRT is only one part of the final bill.
VRT, customs duty and VAT on UK imports
When you import a car from Great Britain, three separate charges can stack on top of one another at registration. The DVLA is the UK registration authority and is entirely distinct from Irish VRT, so its records do not reduce what you owe Revenue. Budget for all three rather than VRT alone:
- Customs duty — may apply on cars brought in from Great Britain post-Brexit.
- VAT (Value Added Tax) — can be charged on the import value where the vehicle qualifies.
- VRT — calculated on the Irish OMSP and CO2 band as for any other car.
Because these charges interact, the headline VRT figure can understate the true landed cost of a Great Britain import by a significant margin.
Great Britain vs Northern Ireland imports
The customs treatment differs depending on where the car comes from. Vehicles brought in from Northern Ireland are generally treated differently from those imported from Great Britain, reflecting Northern Ireland's distinct post-Brexit position. As a result, customs duty and VAT exposure can vary by origin even where the VRT calculation itself is identical. Before buying, confirm the vehicle's origin and history, because a car that spent its life in Great Britain can carry charges that a Northern Ireland vehicle may not.
Get your exact VRT estimate with the calculator
To get the exact VRT for your vehicle, enter its details — make, model, OMSP, CO2 and NOx figures — into a VRT calculator, which estimates the amount Revenue will charge in seconds. It is the fastest way to turn the bands and formula above into a single euro figure tailored to your car.
The worked examples give an order of magnitude, but the real amount depends on your vehicle's precise characteristics — which is exactly where the calculator takes over.
What information you need to calculate VRT
To produce a reliable estimate, the VRT calculator needs the details that drive the OMSP and the rate. Have the following to hand:
- Make, model and version of the vehicle (and registration date or year).
- CO2 emissions in g/km, from the vehicle documents or VRC.
- NOx emissions in mg/km, for the levy component.
- For some tools, the UK registration number, which can pull many of these details automatically.
Why the calculator is an estimate, not the final figure
A calculator gives you a fast, reliable estimate, but the official VRT amount is fixed by Revenue at registration based on its own OMSP valuation and the verified vehicle details. Treat the estimate as a budgeting tool to avoid surprises, then confirm the definitive figure through Revenue or at your NCTS appointment.
Frequently asked questions about VRT
Beyond the headline rates, a few practical situations come up regularly when paying VRT in Ireland. The answers below cover points not addressed above — appeals, refunds, deadlines and VAT interaction.
What if I disagree with the VRT amount charged?
If you believe the OMSP Revenue applied is too high, you can formally appeal the VRT valuation. Pay the VRT at registration first, then lodge an appeal with Revenue setting out why you think the open-market value — and therefore the tax — is incorrect, providing supporting evidence such as comparable Irish sale prices for the same model and age.
Can I get a VRT refund if I export the car?
Yes. Under the Export Repayment Scheme, you may reclaim part of the VRT if you permanently export a qualifying vehicle out of Ireland. The repayment is based on the vehicle's value at export and is subject to Revenue's conditions, including a prior examination, so the car must be presented and meet the scheme's eligibility rules.
How long do I have to pay VRT after importing a vehicle?
You must register an imported vehicle within a short window of it arriving in the State, and the VRT is due at that registration. In practice this means booking your NCTS appointment promptly after import and paying the VRT when the vehicle is registered; delaying registration beyond the allowed period can expose you to penalties.
Is VAT charged on top of VRT?
VAT and VRT are separate charges with separate rules. The key point many buyers miss is that an ordinary second-hand car bought and sold privately within Ireland normally carries no additional VAT at registration — the VRT stands alone. VAT typically only enters the picture for new vehicles, for VAT-qualifying business purchases, or where a vehicle is brought in from outside the State. If you are buying used and locally, budget for VRT; if VAT might apply to your specific situation, confirm the position with the seller or Revenue before committing.
Published 9 June 2026 by the VRT Calculator Ireland editorial team, specialists in VRT estimation and vehicle imports to Ireland. Verified against Revenue.ie published rules.