Company Car VRT Calculator Ireland

Company Car VRT Calculator helps Irish businesses, employees and company directors quickly estimate Vehicle Registration Tax for company vehicles imported or registered in Ireland. VRT is determined by Revenue using the car’s Open Market Selling Price (OMSP), its WLTP CO₂ emissions band, and whether it is new or used (age/mileage influence the assessed OMSP) — regardless of business ownership. This page explains how VRT is applied to company cars, typical business scenarios and how treatment later differs under BIK. Use the calculator below to estimate VRT for your company car today.

Start Your Calculation

VRT Calculator

Enter your vehicle details for an instant VRT calculation

Rates Version: 2025 Updated

We'll convert NEDC to WLTP if needed

Optional - default caps apply if not provided

This is the Irish market value Revenue uses for VRT calculation

How VRT Works for Company Cars

Key calculation inputs

  • OMSP (Open Market Selling Price): Revenue’s assessed Irish market value for your car at the time of registration. For used imports, OMSP reflects age, condition and mileage.
  • CO₂-based tax band: Passenger cars (Category A) are charged on a sliding percentage of OMSP according to the WLTP CO₂ band assigned to the vehicle.
  • Age/Mileage effects: These typically influence the OMSP used in the calculation for used vehicles, lowering the VRT compared with a new equivalent.

Company vs. private treatment

For VRT purposes, company cars are treated the same as privately owned cars. The difference for businesses appears later via Benefit-in-Kind (BIK) rules, which determine the taxable value of any private use of a company car by an employee or director. BIK does not alter the VRT due at registration.

Business Scenarios & Worked Examples

The following are illustrative examples using simplified assumptions. Actual rates, reliefs and OMSP are determined by Revenue at the time of registration.

Example 1 — Executive saloon for a company director (UK import)

  • Vehicle: BMW 5 Series (e.g., 520d), first registered 2021, WLTP CO₂ ~140 g/km, UK-sourced, good condition, typical mileage.
  • Assessed OMSP (used): €30,000
  • Estimated CO₂ band %: 21% (illustrative)
  • Estimated VRT: €30,000 × 21% = €6,300

Note: Post-Brexit, customs/VAT may also apply when importing from Great Britain. These are separate from VRT and depend on origin and import documentation.

Example 2 — Electric company car with potential VRT relief

  • Vehicle: Tesla Model 3 (battery electric), new or nearly new, WLTP CO₂ = 0 g/km.
  • Assessed OMSP: €42,000
  • Headline VRT % (CO₂ band): EV-specific banding (illustrative)
  • Pre-relief VRT (example): €42,000 × 7% = €2,940 (illustrative)
  • Possible EV VRT relief: Assume up to €5,000 (policy-dependent)
  • Estimated VRT payable: €0 (if relief fully offsets; otherwise remainder)

Note: EV reliefs are time-limited and subject to caps/thresholds. Check current Revenue guidance at registration.

Example 3 — Used hybrid for sales staff (lower CO₂)

  • Vehicle: Toyota Corolla Hybrid, first registered 2020, WLTP CO₂ ~100 g/km, typical fleet mileage.
  • Assessed OMSP (used): €20,000
  • Estimated CO₂ band %: 9% (illustrative)
  • Estimated VRT: €20,000 × 9% = €1,800

Related Calculators

Car VRT Calculator Ireland

Main calculator for all vehicle types.

Open calculator →

Used Car VRT Calculator

Depreciation, OMSP and age factors for used cars.

Open calculator →

Electric Car VRT Calculator

EV-specific rates and incentives where applicable.

Open calculator →

Luxury Car VRT Calculator

For higher-value trims and premium models.

Open calculator →

Company Car VRT Calculator

Business registrations and policy considerations.

Open calculator →

Classic Car VRT Calculator

For vintage vehicles (typically 30+ years).

Open calculator →

Import Car VRT Calculator

All import scenarios in one place.

Open calculator →

FAQs — Company Car VRT

Do company cars pay different VRT than private cars?

No. Company cars follow the same VRT rules as private cars. VRT is based on Revenue’s OMSP and the WLTP CO₂ band. BIK is separate.

Can my business reclaim VRT on a company car?

VRT is generally not reclaimable. It becomes part of the vehicle’s cost. Discuss capital allowances and treatment with your accountant.

Is VRT affected by Benefit-in-Kind (BIK) rules?

BIK does not change VRT. It applies after registration to assess the value of any personal use by an employee or director.

Are electric company cars exempt from VRT?

EVs may qualify for VRT reliefs subject to caps and current policy. Always confirm latest Revenue guidance before registering.

Do UK-imported company cars pay both customs and VRT?

Often, yes. Customs/VAT can arise on import from Great Britain, and VRT is payable on registration. Each is assessed under separate rules.

How do I register a company-owned car with Revenue?

Book an NCTS VRT appointment and bring ID, company details, vehicle documents (V5C/CoC/invoice), customs evidence if relevant, and payment.

What documents are needed to calculate VRT accurately?

VIN, make/model/trim, WLTP CO₂ figure, first registration date, mileage, and purchase invoice help Revenue determine OMSP and the correct band.