Vehicle Registration Tax (VRT) is a one-off tax you pay when a vehicle is registered for the first time in Ireland, including most imported cars. For passenger cars it is a percentage of the Open Market Selling Price (OMSP) that rises with CO₂ emissions, collected by Revenue at registration — a real cost to budget for, especially when importing from the UK. This guide covers the acronym, how VRT is calculated, what it costs, how you pay after importing, and how to keep it legally low.
What does VRT mean on a car?
VRT stands for Vehicle Registration Tax — in Irish, Cáin Chláraithe Feithiclí (CCF) — the tax Revenue charges when a vehicle first goes on Irish plates. It is charged on registration, not annually, and is separate from the annual motor tax. A few clarifications avoid common mix-ups:
- VRT is not the NCT — the NCT is the periodic roadworthiness test, not a tax.
- VRT is not the NCTS — the New Computerised Transit System is a customs-transit tool.
- VRT is not VAT, although VAT can apply on top in some cases (see the FAQ).
How is VRT calculated in Ireland?
VRT on a passenger car ranges from about 7% to 41% of its Open Market Selling Price (OMSP), the percentage rising with CO₂ emissions. The formula is simple — VRT = OMSP × rate — but two inputs drive it: the value Revenue assigns your car, and its emissions.
What is the OMSP (Open Market Selling Price)?
The OMSP, in Irish Praghas Díolta Margaidh Oscailte (PDMO), is Revenue's estimate of what the vehicle would sell for on the open Irish market — not what you paid abroad. It reflects make, model, age, mileage and condition. As the base of the calculation, a higher value means higher VRT at the same rate.
CO₂ emissions, WLTP and the VRT bands
Your car's CO₂ emissions, measured under WLTP (g/km), decide which band — and rate — applies: the lower the emissions, the lower the rate. Some vehicles also attract a NOx levy. The table below is indicative; check Revenue for current figures.
| CO₂ emissions (WLTP, g/km) | Indicative VRT rate (% of OMSP) | Example on €20,000 OMSP |
|---|---|---|
| Lowest-emission bands | from ~7% | from ~€1,400 |
| Highest-emission bands | up to ~41% | up to ~€8,200 |
How much does VRT cost — and how can you estimate it?
There is no single VRT figure: it ranges from a few hundred euro on a low-emission car to several thousand in a high band. The free official Revenue/ROS VRT Calculator estimates it from the make, model, variant and year, the CO₂ figure (WLTP) and any NOx value, plus mileage and condition. To get a quick first number before you buy, you can run these figures through our VRT calculator or the official Revenue/ROS tool.
When and how do you pay VRT after importing a car?
If you import a vehicle into Ireland you must book an appointment at an NCTS centre within 7 days of arrival and complete registration (and pay the VRT) within 30 days. These deadlines are strict, and missing them triggers penalties. In practice: declare the vehicle on arrival, attend the NCTS appointment where details and OMSP are confirmed, then pay the VRT, register and get your plates.
Can you legally reduce your VRT?
You cannot legally avoid VRT on a car registered in Ireland, but you can reduce it. Legitimate levers:
- Electric vehicle reliefs cut the VRT on qualifying EVs.
- Plug-in Hybrid Relief and Hybrid Relief lower it on qualifying hybrids.
- A lower-CO₂ model sits in a cheaper band.
- Checking the OMSP Revenue assigns, and querying it if it looks high.
- The Export Repayment Scheme can repay part of the VRT on cars exported later.
VRT in Ireland: frequently asked questions
What happens if you don't pay VRT or register late?
Registering late, or not at all, can lead to penalties and, in serious cases, detention or seizure by Revenue. If you slip behind, contact Revenue promptly rather than drive an unregistered import.
Do motorcycles and commercial vehicles pay VRT?
Yes, but under different rules. Motorcycles are charged by engine size (cubic capacity) rather than OMSP and CO₂, while commercial vehicles follow their own categories and rates.
Is VRT the same as the NCT or VAT?
No. VRT is a one-off registration tax, the NCT is the periodic roadworthiness test, and VAT is a separate charge that can apply on top in some cases (see below). The "What does VRT mean?" section sets out each distinction.
Do you pay VRT on a brand-new imported car?
Yes. A new car still attracts VRT at registration. A vehicle under 6 months old or under 6,000 km may also count as a "new means of transport", adding VAT on top.
Published 9 June 2026 by the VRT Calculator Ireland editorial team, specialists in Irish vehicle taxation and imports. Verified against Revenue.ie and NCTS published rules.