BMW vs Audi: Which Pays Less VRT?
Both brands follow the exact same Category A rules. Here's what actually decides the bill — and it isn't the badge on the bonnet.
In This Essential Guide:
Quick Answer
Neither brand pays a different VRT rate by default — BMW and Audi are both Category A passenger vehicles, taxed on the identical 7%-41% CO₂ band table. On the same OMSP and CO₂ figure, a BMW and an Audi pay exactly the same VRT. Any real-world difference comes from each specific model's emissions and market value.
Worked Comparison: Equivalent Diesel SUVs
To prove the point, here's the same OMSP and CO₂ figure applied once as a "BMW" and once as an "Audi" — the VRT is identical, because the formula doesn't reference the brand at all:
| BMW X3 xDrive20d | Audi Q5 40 TDI | |
|---|---|---|
| OMSP | €45,000 | €45,000 |
| CO₂ (WLTP) | 135g/km | 135g/km |
| VRT rate | 19.25% | 19.25% |
| CO₂ component | €8,663 | €8,663 |
| NOx levy (diesel default cap) | €4,850 | €4,850 |
| Total VRT | €13,513 | €13,513 |
Identical because the formula only reads OMSP, CO₂, and fuel type — never the make. Real-world BMW and Audi models will have genuinely different CO₂ and OMSP figures, so use the BMW VRT Calculator and Audi VRT Calculator with each model's real figures.
What Actually Makes the Difference
- WLTP CO₂ figure — the single biggest lever. Compare the exact figure for your specific trim, not a general model average.
- OMSP — Revenue's Irish market valuation, which reflects trim level, options, and typical pricing for that specific model in Ireland.
- Trim-specific extras — M Sport and S-Line packages both tend to raise OMSP and sometimes CO₂ (larger wheels), regardless of brand.
- Fuel type — a diesel BMW will always carry a higher NOx cap than a petrol Audi, independent of brand comparison.
Compare Your Specific Models
Use each make's calculator with your real OMSP and CO₂ figures for an accurate side-by-side.
FAQs
Does BMW or Audi have a lower VRT rate as a brand?
Neither — there's no brand-specific VRT rate. Every Category A passenger car, regardless of make, is taxed under the same CO2-band table. Any difference between a specific BMW and a specific Audi comes from their individual CO2 figures and OMSP, not the badge.
Why do M Sport and S-Line trims cost more VRT?
Performance trims (M Sport for BMW, S-Line for Audi) typically carry a higher OMSP than base trim, and larger wheels/sportier setups can sometimes push WLTP CO2 slightly higher too — both factors increase VRT since it's a percentage of OMSP.
Which is cheaper to import, a BMW 3 Series or an Audi A4?
It depends entirely on the specific engine and trim you compare — a low-CO2 diesel A4 could easily beat a higher-spec petrol 3 Series, or vice versa. Always compare the actual WLTP CO2 figure and OMSP of the specific cars you're considering, not the model name alone.
Do electric BMW (i4) and Audi (e-tron) models pay the same VRT?
Both are fully electric and pay the same lowest 7% VRT band, with the same EV relief rules (up to €5,000, tapering between €40,000-€50,000 OMSP) — since EV relief is a national policy, not brand-specific.