The Irish VRT calculator that prices your import before you even bid
Thinking of bringing a car in from the UK, Northern Ireland or Europe? Run it through the estimator on the right and you'll see Revenue's estimated OMSP, the CO₂ band, the NOx levy and the total Vehicle Registration Tax — one figure you can hold against the asking price before any money changes hands.
The estimate is built exactly the way Revenue builds the real bill: VRT = (OMSP × CO₂ rate) + NOx levy, minus any relief you qualify for. Below, we unpack every piece of that formula band by band, with a fully worked diesel import and the legal reliefs that can bring the total down.
20
CO₂ bands applied
7–41%
Of OMSP, by band
±3–5%
Typical variance vs final bill
How Is Irish VRT Calculated in 2026?
Irish VRT is calculated with one formula: VRT = (OMSP × CO₂ rate) + NOx levy, minus any reliefs you qualify for. The tax is a one-off charge mandated by the Finance Act 1992 and the Vehicle Registration and Taxation Regulations 1992 (S.I. 318/1992), payable when you register a car in Ireland — and the minimum VRT payable is €100. Three building blocks decide the total:
-
OMSP — the Irish market value Revenue assigns to the car.
-
CO₂ rate — a percentage (7%–41%) set by the car's WLTP (Worldwide Harmonised Light Vehicles Test Procedure) emissions band.
-
NOx levy — an emissions charge added on top of the CO₂ component.
In brief — the 2026 rules at a glance
- Formula: VRT = (OMSP × CO₂ rate) + NOx levy − reliefs.
- CO₂ rate: 20 bands from 7% (0–50 g/km) to 41% (above 190 g/km).
- NOx levy: €5/mg up to 40 mg/km, €15/mg for 41–80, €25/mg above 80.
- BEV relief: up to €5,000 for an OMSP of €40,000 or less, until 31 December 2026.
- Estimate ≠ final bill: Revenue sets the real OMSP, so expect a variance of about ±3–5%.
OMSP: the Value Revenue Assigns, Not Your Purchase Price
The Open Market Selling Price (OMSP) is what Revenue estimates the car would sell for in the Irish market, adjusted for age, mileage, condition and extras — and it already includes VAT. Crucially, it is not the price you paid abroad: a cheap UK buy does not lower your VRT if Revenue values the car higher here. Getting this figure right is the whole game — every OMSP-based calculation rises or falls with it, and because Revenue holds the number in its own database, the OMSP is the one input no third-party tool can confirm for certain.
CO₂ Rate and the NOx Levy, Layered
Once the OMSP is known, the CO₂ rate for the car's WLTP band is applied to it — this is the largest part of the bill. The NOx levy is then added on top, based on the car's nitrogen-oxide emissions in mg/km rather than its value. Only after both charges are combined are any reliefs deducted. A high-value, high-emissions diesel is therefore hit twice: a big CO₂ percentage on a big OMSP, plus a heavier NOx charge. This layering is why two cars with the same purchase price can face very different VRT.
2026 VRT Rates and CO₂ Bands (Category A Cars)
In 2026 the Category A rate runs from 7% of OMSP for cars emitting 0–50 g/km up to 41% for cars above 190 g/km, spread across 20 CO₂ bands. Revenue always applies the higher of the percentage or the fixed minimum in euro, so low-value clean cars still pay a floor amount. The single biggest driver of your bill is the CO₂ rate — here is the 2026 band table (selected bands shown).
| CO₂ band (WLTP g/km) | VRT rate (% of OMSP) | Minimum VRT |
|---|---|---|
| 0–50 | 7% | €140 |
| 51–80 | 9% | €180 |
| 81–85 | 9.75% | €195 |
| 86–90 | 10.5% | €210 |
| 91–95 | 11.25% | €225 |
| 96–100 | 12% | €240 |
| … | … | … |
| Above 190 | 41% | — |
Watch out: beware simplified or pre-2026 rate tables floating around online — always work from the full 20-band scale. Using an outdated band is the most common reason a DIY estimate comes out wrong.
The NOx Levy Explained
The NOx levy is a separate charge stacked on top of the CO₂ component, introduced in January 2020. Unlike the CO₂ rate, it is tied purely to a car's nitrogen-oxide output in mg/km, not its value — and it is progressive, so the more a car pollutes, the sharper the marginal cost. That is why older diesels and higher-capacity engines pay far more than modern petrols and hybrids. The charge climbs across three tiers:
€5
per mg/km
on the first 0–40 mg/km
€15
per mg/km
on the portion from 41–80 mg/km
€25
per mg/km
on everything above 80 mg/km
Fuel-specific caps also apply, limiting the maximum NOx charge depending on the engine type.
How the Estimator Works, From First Click to Final Figure
The tool at the top of this page compresses the whole Revenue calculation into four short moves. No account, no email, and the same run works whether the car is still sitting on a UK forecourt or already parked in your driveway.
Open the Estimate Form
Scroll to the framed panel at the top of the page and start the form — it loads right on this page, with nothing to download and no sign-in step. Everything that follows happens in that one panel, and you can re-run it as many times as you like to compare candidate cars side by side.
Pick Where the Car Is Coming From
Tell the form whether the vehicle is being imported from Great Britain, Northern Ireland or elsewhere in the EU. The origin matters: it decides whether customs duty and import VAT enter the picture alongside VRT, so the estimate can flag the full landed cost, not just the registration tax.
Identify the Vehicle
Type the registration plate and the tool decodes the exact make, model, variant and emissions data automatically — the fastest and least error-prone route. No plate to hand yet? Select the make, model, year and mileage manually instead and the estimate builds from those details.
Read Your Instant Estimate
The result appears straight away: the estimated OMSP, the CO₂ band and rate applied, the NOx levy and the total VRT due — plus a PDF report you can keep, forward to a seller, or bring to the NCTS appointment as your reference figure for the day.
Worked Example: One 2021 Seat Ateca 2.0 TDI, Two Very Different Bills
Numbers are clearer than formulas, so here is the calculation on a real imported diesel — a 2021 Seat Ateca 2.0 TDI brought in from the UK. Run twice, for two trims of the same car, it also shows why the exact variant matters: same badge, same engine, different OMSP, different bill. Figures are illustrative — Revenue sets the actual OMSP.
Variant A — Ateca 2.0 TDI SE
6-speed manual, front-wheel drive
| Assumed OMSP (Revenue value) | €25,500 |
| WLTP CO₂ band ≈ 140 g/km | 27% rate |
| CO₂ component: €25,500 × 27% | €6,885 |
| NOx ≈ 46 mg/km: (40 × €5) + (6 × €15) | €290 |
| Estimated total VRT | ≈ €7,175 |
Variant B — Ateca 2.0 TDI Xcellence
DSG automatic, 4Drive, higher spec
| Assumed OMSP (Revenue value) | €28,000 |
| WLTP CO₂ band ≈ 140 g/km | 27% rate |
| CO₂ component: €28,000 × 27% | €7,560 |
| NOx ≈ 46 mg/km: (40 × €5) + (6 × €15) | €290 |
| Estimated total VRT | ≈ €7,850 |
The gap: €675 on the same model. Nothing changed except the trim — the Xcellence's richer spec and 4Drive transmission push its Irish market value €2,500 higher, and at a 27% CO₂ rate that valuation gap alone adds €675 of VRT. Before you bid, make sure the variant you price is the variant on the logbook.
Real-world check — Declan, a buyer from Cork (2026): Declan's own run on the Xcellence came out at €7,850. At the NCTS centre Revenue valued the Ateca slightly higher and billed €8,120 — a ≈3.4% variance, exactly the ±3–5% range you should budget for.
VRT Vehicle Categories A, B, C, D and M
Not every vehicle is taxed the same way: Revenue splits vehicles into five categories, and your category decides which rules and rates apply. The bands above cover Category A passenger cars — vans, commercials and motorcycles follow different logic, so identify your category first.
- Category A — passenger cars; the CO₂ + NOx formula (7%–41%) described on this page.
- Category B — small commercials and car-derived vans; roughly 13.3% of OMSP.
- Category C — larger commercials and agricultural vehicles; a flat charge around €200.
- Category D — exempt vehicles, such as certain emergency and special-purpose types.
- Category M — motorcycles; charged by engine capacity (cc), not CO₂.
If your import is anything other than an ordinary passenger car, check the category before trusting any Category A estimate — the difference between a 27% CO₂ charge and a €200 flat fee is not a rounding error.
Calculate VRT Import Charges in Three Steps
You don't need a spreadsheet to work out import charges — the tool above does the maths, but it's only as good as the three inputs you give it.
-
1
Enter the OMSP. Use Revenue's own market value if you have it, or let the calculator estimate it from make, model, year and mileage.
-
2
Add the WLTP CO₂ figure in g/km, taken from the vehicle's Certificate of Conformity — this sets the band and the percentage rate.
-
3
Add the NOx reading in mg/km from the same document, so the levy is applied on top. The calculator then matches the 2026 band, stacks the levy and deducts any relief you flag, returning a single total.
Documents to Gather Before Registration
Getting an accurate number depends on accurate inputs, so collect the paperwork Revenue will ask for at the NCTS centre before you run the tool:
Certificate of Conformity (CoC)
Carries the WLTP CO₂ and NOx figures the calculation needs.
Foreign registration certificate
The UK V5C or equivalent — confirms the make, model and variant.
Proof of purchase and arrival date
The date the car entered Ireland sets the 30-day registration clock.
The vehicle's statistical code
The surest way to match Revenue's exact OMSP rather than guess it.
Common Mistakes That Inflate a DIY Estimate
Most estimates that come out wrong share the same few errors. Check each input against the vehicle's documents before you trust the figure.
-
1
Reading CO₂ in NEDC rather than WLTP.
The 2026 bands are assigned on WLTP figures. NEDC numbers are systematically lower, so submitting one drops the car into a cheaper band it won't actually get at registration.
-
2
Forgetting the NOx levy is added after the CO₂ rate.
The levy is not blended into the percentage — it's a separate charge stacked on top. Skipping it can understate the bill by hundreds of euro on an older diesel.
-
3
Assuming the foreign purchase price sets the OMSP.
Revenue values the car on the Irish market, not on your invoice. A bargain abroad does not translate into a smaller VRT bill here.
-
4
Applying a relief the car doesn't qualify for.
A hybrid, for instance, does not get the BEV deduction — only fully electric cars do. Claiming it in a DIY estimate produces a number Revenue will never honour.
-
5
Working from an outdated band table.
Simplified or pre-2026 tables still circulate online. Always work from the full 20-band scale in force this year — one band out can move the bill by four figures.
How Accurate Is the Estimate — and How to Lower Your VRT Legally
Any VRT calculator gives an estimate only — the final figure is set by Revenue at your NCTS inspection and can differ by about 3–5%, and market adjustments can widen this to ±5–10%. Now that you can produce a number, it's worth knowing which legal reliefs can bring it down — these are reliefs and exemptions, never evasion.
BEV Relief
Battery electric cars get up to €5,000 off VRT for an OMSP of €40,000 or less, tapering between €40,000 and €50,000 and removed above that, available until 31 December 2026. PHEV and HEV hybrids pay standard VRT with no relief.
Transfer of Residence
Moving to Ireland with a car you already owned and used abroad can qualify for full relief from VRT — one of the few routes to importing without paying the tax at all.
Export Repayment Scheme
Recover part of the residual VRT when you permanently export a car out of Ireland — useful to know if the import may leave the country again within a few years.
VRT Appeal
If you believe the OMSP is too high, you can lodge a formal appeal with Revenue using independent market evidence — comparable Irish advertisements and dealer listings.
Worth knowing: an appeal is your legitimate route if Revenue's OMSP looks inflated — gather comparable Irish ad prices before you file, because the appeal stands or falls on the market evidence you attach.
Frequently Asked Questions
Beyond the core calculation, these are the practical points Irish importers ask about most before registering a vehicle.
How do I check the exact OMSP Revenue will apply to my import?
Use the Revenue VRT enquiry service and enter the vehicle's statistical code, or its make, model and variant details. The statistical code identifies the exact version in Revenue's database and is the surest way to pull the OMSP that will actually be applied at registration, rather than an approximation.
What other charges apply on top of VRT when importing from the UK?
Imports from Great Britain can attract customs duty and VAT at 23% in addition to VRT, depending on the car's origin and customs history. New vehicles also need a Certificate of Conformity. Vehicles from Northern Ireland may avoid customs duty if certain conditions are met, so confirm the car's status before you buy.
How soon must I register the car after it arrives in Ireland?
You must book an NCTS appointment within 7 days of the vehicle entering the State and complete registration within 30 days. Missing the window triggers late-registration penalties and interest, so book as soon as the car lands — appointment slots can run two to three weeks out.
Is there any legal way to avoid paying VRT altogether?
Only through a formal exemption. The main one is Transfer of Residence relief: if you are moving to Ireland and have owned and used the car abroad for more than six months, you may qualify for full relief. Certain vehicle categories are also exempt. Outside these schemes, VRT is mandatory — there is no legal workaround.
What happens if I drive an unregistered import on Irish roads?
Revenue and An Garda Síochána can stop the vehicle, issue penalties and, in persistent cases, seize the car. You would also still owe the full VRT plus late charges when you eventually register, so driving unregistered saves nothing and risks a great deal.
Do cars imported from Japan or the US also pay VRT?
Yes. VRT applies to every vehicle registered in Ireland regardless of origin. Non-EU imports additionally face customs duty (typically 10% on cars) and VAT at 23% on the customs value, all payable before or at registration — so budget for three charges, not one.
Can VRT be paid in instalments?
No. The full amount is due in a single payment at the NCTS centre when the vehicle is registered. If the final figure comes in higher than you budgeted, you must still pay it in full on the day — your recourse is to appeal the OMSP afterwards and claim a refund if the appeal succeeds.
In Summary
Irish VRT comes down to one line of maths: (OMSP × CO₂ rate) + NOx levy − reliefs, with 20 WLTP bands running from 7% to 41% and a progressive NOx charge stacked on top.
Run the estimator above before you commit to any import — check the variant against the logbook, use the WLTP figure rather than NEDC, and keep a ±3–5% margin between the estimate and what Revenue will bill at the NCTS counter.
And if the final OMSP looks wrong, remember you have options: BEV relief, Transfer of Residence, the Export Repayment Scheme, and a formal appeal backed by Irish market evidence.