Calculate VRT for any BMW import in Ireland using official 2026 rates. Accurate estimates for 3 Series, 5 Series, X5, and i4 models, including NOx levy and M-Sport valuations.
Verified by VRT Calculator Ireland Research Team
Irish Tax & Import Experts | Updated Feb 2026
BMW VRT varies wildly by model. A BMW 330e (PHEV) often qualifies for lower VRT (7-14% range), while a BMW X5 Diesel usually hits the top 41% rate plus a significant NOx levy. Fully electric models like the BMW i4 are currently VRT exempt up to €40k OMSP. Always verify the CO₂ on the V5C certificate.
| Vehicle Type | Example Model | OMSP | Est. VRT |
|---|---|---|---|
| Electric | BMW i4 eDrive40 | €55,000 | €0 - €1,500 (Relief Capped) |
| Hybrid (PHEV) | BMW 330e M Sport | €45,000 | ~€3,150 |
| Diesel | BMW X5 xDrive30d | €80,000 | ~€32,800+ |
| Diesel | BMW 520d SE | €50,000 | ~€8,500 |
Based on official Revenue.ie VRT rates and valuation methods.
BMW imports fall under Category A passenger vehicles, so VRT is a percentage of the Open Market Selling Price (OMSP) Revenue assigns, based on the WLTP CO₂ band. M Sport trims typically carry a higher OMSP, while plug-in hybrid (330e) and fully electric (i4) models can benefit from lower rates or relief.
Scenario: BMW 520d SE, OMSP €50,000.
Note: Actual rates depend on the official band for your CO₂ value and the OMSP Revenue assigns to your specific BMW model and trim.
Generally yes. The 330e's lower WLTP CO₂ figure as a plug-in hybrid usually places it in a lower VRT band (roughly 7-14%) compared to a diesel-equivalent, which can reach the top 41% rate depending on CO₂.
Fully electric BMW i4 models are zero-emission and may qualify for VRT relief (up to €5,000) on vehicles with an OMSP up to €40,000, tapering to zero relief at €50,000.
The NOx levy is calculated separately from VRT based on the vehicle's NOx emissions in mg/km, capped at €4,850 for diesel models. Larger diesel SUVs like the X5 often attract the maximum cap.
Use the WLTP CO₂ figure from the vehicle's V5C registration certificate or Certificate of Conformity (CoC). This is the figure Revenue uses to determine the applicable VRT band.
M Sport trim typically increases the OMSP Revenue assigns to the vehicle compared to SE trim, which increases the VRT amount since VRT is calculated as a percentage of OMSP.