VRT on a Mercedes is Revenue's market value for the car multiplied by a rate of 7% to 41% set by its CO2 emissions, plus a NOx levy. Before paying a deposit, estimate your VRT on our calculator.
How Revenue works out the VRT on a Mercedes
For Mercedes VRT, Ireland applies the standard Category A rules to every passenger car: a C-Class pays exactly what any car with the same value and emissions pays.
The value and the band
The OMSP (Open Market Selling Price) is Revenue's view of what the car would fetch in Ireland, taxes included. Revenue identifies the exact version through its VRT statistical code, then sets the rate from the WLTP CO2 figure:
- 7% for 0 to 50 g/km, with a €140 minimum;
- rising band by band to 41% above 190 g/km (Revenue, rates in force since 1 January 2022);
- the highest rate by default when the CO2 figure has not been provided to Revenue (ROS, 2026).
Option packs such as AMG Line raise the OMSP.
The NOx levy on diesels
The levy is tiered at €5, €15 and €25 per mg/km, capped at €4,850 for diesels and €600 for other fuels (Revenue, 2026). CompleteCar worked out that a 2019 E 220 d at 30 mg/km pays about €150 of NOx on top of VRT.
VRT by Mercedes model: indicative 2026 figures
On a 2020 to 2022 import, VRT on a Mercedes ranges from nothing on a sub-€40,000 EQA to about €25,000 on an AMG C 43. The same formula gives very different results across the range (assumed OMSP values):
| Model | CO2 (WLTP) | Rate | Assumed OMSP | Indicative VRT before NOx |
|---|---|---|---|---|
| C 220d (2021) | 141 to 145 g/km | 18.75% | €38,000 | €7,125 |
| C 300e (2021) | under 50 g/km | 7% | €42,000 | €2,940 |
| GLC 300d (2021) | over 190 g/km | 41% | €52,000 | €21,320 |
| EQA 250 (2022) | 0 g/km | 7% less relief | €38,000 | €0 |
| AMG C 43 (2021) | over 190 g/km | 41% | €60,000 | €24,600 |
The EQ range benefits from EV relief of up to €5,000 when the OMSP is €40,000 or less, tapering to zero at €50,000 (Revenue, 2026). Our guide to electric car VRT relief explains the taper. An A-Class petrol usually lands below the C 220d and an E-Class diesel just above it, while an EQE valued above €50,000 pays the full 7%. Treat any Mercedes VRT calculator result as a guide, never a quote.
Mercedes vans: Vito, Sprinter and Citan
A Mercedes Vito, Sprinter or Citan registered as a van is taxed in Category B at 13.3% of OMSP, with a €125 minimum (Revenue, 2026). Not every Mercedes is a passenger car, and the vans follow this separate rule. Check the version:
- a panel van stays in Category B;
- a Tourer or Traveliner fitted for passengers falls under the car bands.
Importing a Mercedes from Great Britain or Northern Ireland
A used Mercedes from Great Britain usually pays 10% customs duty and 23% VAT before VRT, while one bought in Northern Ireland normally pays VRT only. For any Mercedes import, Ireland treats the car as non-UK-origin goods, so duty applies.
Take a C 220d bought for £24,000 (€28,080 at an assumed rate of 1.17):
| Cost line | From Great Britain | From Northern Ireland |
|---|---|---|
| Purchase price | €28,080 | €28,080 |
| Customs duty (10%) | €2,808 | €0 |
| VAT (23% on price plus duty) | €7,104 | €0 |
| VRT before NOx | €7,125 | €7,125 |
| Total before shipping | €45,117 | €35,205 |
The €9,912 gap explains why the Northern Ireland route is so popular. Whatever the origin, book the NCTS within 7 days of arrival and register within 30 days (Revenue, 2026). A new Mercedes also needs an electronic Certificate of Conformity on Revenue's system (required since 12 September 2016).
Frequently asked questions about VRT on a Mercedes
What if my Mercedes is not in Revenue's calculator?
Revenue's tool leaves out certain prestige marques, so a rare AMG may be valued at the NCTS inspection instead.
Is a nearly new Mercedes charged VAT as well?
Yes, if it is under 6 months old or under 6,000 km: as a new means of transport it pays 23% VAT in Ireland.
Can I challenge the OMSP on my Mercedes?
Yes. Ask Revenue for a review with Irish adverts as evidence, then go to the Tax Appeals Commission if needed.
Do I get VRT back if I export the car later?
Possibly: the export repayment scheme requires an OMSP of at least €2,000 (ROS, 2026).
Published 19 October 2026 by the VRT Calculator Ireland editorial team, VRT and vehicle-import specialists working from data published by the Revenue Commissioners. Checked against Revenue's published rules, October 2026.