What is the VRT formula?

The basic formula for Category A cars is: **(OMSP × CO2 Rate) + NOx Levy = Total VRT Payable**.

How do I find the OMSP?

The OMSP (Open Market Selling Price) is determined by Revenue. It is not necessarily the price you paid for the car. You can check Revenue's estimate on their ROS website, or use our calculator for an estimate.

Does mileage affect VRT?

Yes. Higher mileage generally lowers the OMSP (market value) of the vehicle, which in turn lowers the VRT amount payable.

How are extras calculated?

Optional extras (like leather seats, sunroofs, etc.) increase the OMSP of the vehicle, thereby increasing the VRT. Revenue may add a specific value for these extras to their valuation.

What if my car model isn't on the Revenue system?

If the exact model isn't listed, Revenue will manually value the vehicle when you present it at the NCTS centre. This process can take a few days.

Is calculation different for vans?

Yes. Category B vehicles (vans) are generally charged a flat rate of 13.3% of OMSP, with a minimum charge of €125.

Do I subtract the electric car grant from VRT?

No. The SEAI grant is separate. However, there is a specific 'VRT Relief' for electric cars (up to €5,000 off the VRT bill) which is applied directly to the tax calculation.

Can I calculate VRT before buying?

Yes, it is highly recommended to do so. Use the vehicle's details (make, model, version, year, CO2, NOx) to get an estimate before purchase to avoid surprises.

Who decides the OMSP?

The Revenue Commissioners decide the OMSP based on market data, distributor price lists, and the condition of the vehicle.

Is the NOx levy refundable?

Generally no, unless the vehicle is permanently exported. In that case, part of the VRT (including the NOx component) may be repaid via the Export Repayment Scheme.

What is VRT and how much does it cost in Ireland?

Vehicle Registration Tax (VRT) is a tax charged when you register a vehicle in Ireland for the first time. The cost ranges from 7% to 37% of the Open Market Selling Price (OMSP), depending on your vehicle's CO₂ emissions. Electric vehicles pay the lowest rate (7%), while high-emission petrol and diesel cars can pay up to 37%. Additional charges like the NOx levy may apply to diesel vehicles.

How do I calculate VRT for my car in Ireland?

To calculate VRT, you need your vehicle's OMSP (Open Market Selling Price), CO₂ emissions rating, fuel type, and age. Our calculator uses the official Revenue formula: VRT = OMSP × CO₂ rate percentage. For used cars, depreciation is applied to the OMSP. Simply enter your vehicle details into our calculator for an instant estimate including VRT, NOx levy (if applicable), and total registration costs.

Are electric cars exempt from VRT in Ireland?

Electric cars are not fully exempt from VRT, but they benefit from the lowest VRT rate of just 7% of the OMSP. This is significantly lower than petrol or diesel vehicles, which can pay up to 37%. Battery electric vehicles (BEVs) also avoid the NOx levy that applies to diesel cars. Additionally, electric vehicles may qualify for SEAI grants and lower motor tax rates.

What is the NOx levy and which vehicles have to pay it?

The NOx levy is an additional environmental charge applied to diesel vehicles in Ireland based on their nitrogen oxide (NOx) emissions. It ranges from €0 to €600+ depending on your vehicle's NOx rating in milligrams per kilometer. Only diesel cars registered from January 2020 onwards are subject to this levy. Petrol, hybrid, and electric vehicles are exempt.

How is the OMSP (Open Market Selling Price) determined for VRT?

The OMSP is the price a vehicle would fetch on the open market in Ireland on the date of registration, including all taxes. Revenue determines OMSP using their database of similar vehicles, considering make, model, age, mileage, and condition. For new cars, it's typically the retail price. For used imports, Revenue compares your vehicle to similar Irish-registered vehicles.

Can I get a VRT refund if I export my car from Ireland?

Yes, you can claim a VRT refund if you permanently export your vehicle from Ireland within certain timeframes. The refund amount depends on how long you owned the vehicle: vehicles exported within 6 months receive the highest refund, with decreasing amounts up to 10 years. You must provide proof of export, deregister the vehicle with Revenue, and submit a VRT repayment claim.

What documents do I need to register an imported car in Ireland?

To register an imported vehicle in Ireland, you need: (1) Original vehicle registration document from the country of origin, (2) Proof of ownership, (3) Valid NCT certificate (if vehicle is over 4 years old), (4) Proof of insurance, (5) Completed VRT declaration form (VRT1), (6) Evidence of OMSP value, and (7) Payment for VRT and registration fees. For UK imports post-Brexit, you may also need customs documentation.

How long does it take to register a car and pay VRT in Ireland?

The VRT registration process typically takes 1-3 business days once you submit all required documents to an NCT center. You must register and pay VRT within 30 days of bringing the vehicle into Ireland (7 days for commercial vehicles). Payment can be made online, at NCT centers, or at Revenue offices. After payment, you'll receive your VRT certificate immediately.

Do classic or vintage cars pay VRT in Ireland?

Classic and vintage cars over 30 years old may qualify for VRT exemption in Ireland if they meet specific criteria: the vehicle must be unmodified, in original condition, and used only for limited purposes like exhibitions or club events. However, if you plan to use the classic car for regular daily driving, standard VRT rates apply based on the vehicle's OMSP and emissions.

What's the difference between VRT and motor tax in Ireland?

VRT (Vehicle Registration Tax) is a one-time tax paid when you first register a vehicle in Ireland, calculated as a percentage of the vehicle's value. Motor tax is an annual circulation tax you pay every year to keep your vehicle on the road, based on CO₂ emissions for cars registered after 2008. VRT is typically much higher (thousands of euros) while motor tax ranges from €120 to €2,400+ annually.

Can I use a free VRT calculator online?

Yes, our free VRT calculator provides instant, accurate estimates based on official Revenue.ie rates and formulas. Simply enter your vehicle's details (OMSP, CO₂ emissions, fuel type) and get an immediate breakdown of VRT charges, NOx levy, and total registration costs. Our calculator is updated for 2026 rates.

How can I calculate VRT by registration number in Ireland?

While you cannot directly calculate VRT using only a registration number, you can use the reg number to look up your vehicle's specifications on Motorcheck.ie or Cartell.ie, then enter those details into our VRT calculator. You'll need the vehicle's OMSP value, CO₂ emissions (g/km), NOx emissions (for diesel), and registration date.

How to Calculate VRT in Ireland (Step-by-Step)

The VRT Formula

For most passenger cars (Category A), the calculation is:

(OMSP × CO₂ Rate) + NOx Levy

1. Sourcing the OMSP

The Open Market Selling Price (OMSP) is the "pivot point" for all VRT math. It is defined as the price a vehicle might reasonably be expected to fetch on the open market in the State on a retail sale by a dealer.

// Revenue Sourcing Hierarchy: 1. Manufacturer's Recommended Retail Price (MRRP) for new cars.
2. Real-world sales data from NCT centres across Ireland.
3. Independent valuation guides (e.g., Glass's Guide equivalents).
4. Manual appraisal for rare or modified vehicles.

Technical: The Depreciation Curve

For used imports, Revenue doesn't just guess the value. They use a standardized depreciation table that reduces the original Irish list price based on the age of the vehicle.

Age of Vehicle	Depreciation % (Approx)	Residual Value %
0-3 Months	5%	95%
1 Year	20%	80%
3 Years	45%	55%
5 Years	65%	35%
10+ Years	85%+	10-15%

High Spec Extras: The "Luxury Adjustment"

Revenue assesses the car's trim level (e.g., SE vs M-Sport). If your vehicle has optional extras that were not part of the standard Irish spec for that model year, an Accessories Adjustment is added to the OMSP.

How Extras are Valued:

"A sunroof might add €500 to the OMSP, while a 'Premium Pack' with upgraded leather and audio can add €2,500. This is the #1 reason why a VRT bill is higher than a base-model estimate."

Mileage Logic:

"Revenue assumes a 'normal' mileage (approx 15,000 km per year). If your car has 200,000 km, you can request a manual reduction during the NCTS inspection."

Technical: CIF Valuation

If you are importing a vehicle from outside the EU/UK (e.g., Japan or the USA), Customs Duty and VAT are calculated using the CIF Value (Cost + Insurance + Freight).

Formula: (Purchase Price + Shipping Cost + Transit Insurance) × 10% Duty = Customs Charge.

The Monthly Exchange Rate Rule

Revenue uses statutory monthly exchange rates for all currency conversions. If you buy a car in GBP on June 15th but register it on July 2nd, Revenue will use the official rate set for July. This can cause the VRT to fluctuate if the Euro weakens against the Pound during your shipping transit.

Step 2: Find Your CO₂ Rate

Check your vehicle's WLTP CO₂ emissions (g/km). This puts you into a tax band ranging from 7% to 41%.

Band	CO₂ (g/km)	Rate
1	0 - 50	7.00%
9	111 - 115	15.25%
...	...	...
20	> 190	41.00%

3. The NOx Math: mg/km Progressive Bands

The Nitrogen Oxide levy is the most aggressive part of modern Irish car tax. Since 2020, it uses a tiered system to heavily penalize vehicles with high NOx outputs (predominantly diesels).

€5

0-40 mg/km

€15

41-80 mg/km

€25

80+ mg/km

Valuation Pitfall: The €5,000 Cap

While the math suggests infinite tax, Revenue caps the NOx levy at €5,000. However, for petrol cars, the cap is significantly lower at €600. This massive disparity is why importing modern petrol hybrids is often far cheaper than diesel equivalents.

4. Challenging the Quote: The Appeals Process

If you believe the OMSP assigned at the NCTS is too high, you have a legal right to appeal. However, the system is "Pay First, Argue Later."

STEP 1

Pay the Tax: You MUST pay the full VRT amount quoted before you can register the car and receive Irish plates.

STEP 2

Submit Evidence: Within 2 months, submit an appeal via 'MyAccount' with screenshots of similar cars for sale in Ireland at lower prices.

STEP 3

Refund: If successful, Revenue will issue a refund check for the difference. Success rates are higher for rare or high-mileage cars.

Example Calculations

Example A: 2022 Diesel SUV

OMSP: €30,000
CO₂: 138 g/km (Band 14: 20.0%)
NOx: 60 mg/km

VRT CO₂ Part: €30,000 × 20% = €6,000

NOx Levy: (40 × €5) + (20 × €15) = €200 + €300 = €500

Total VRT: €6,500

Example B: 2024 Petrol Hatchback

OMSP: €22,000
CO₂: 114 g/km (Band 9: 15.25%)
NOx: 15 mg/km

VRT CO₂ Part: €22,000 × 15.25% = €3,355

NOx Levy: 15 × €5 = €75

Total VRT: €3,430

Skip the Math

Our calculator does all these steps instantly for you.

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Calculation Deep-Dive FAQs

How does Revenue treat optional extras like a sunroof? +

On new cars, extras are added to the list price at their full retail value. On used cars, Revenue adds a "Market value" for standard luxury packs (e.g., S-Line, M-Sport). Individual small extras are rarely taxed, but high-value items like panoramic roofs or premium leather can increase the OMSP by €500 - €2,000.

Why is the VRT higher than my initial estimate? +

The most common reason is the Co2 conversion. Many importers use the old NEDC figure (e.g., 99g/km), but Revenue uses the higher WLTP figure (e.g., 125g/km), which can jump you up 3-4 tax bands instantly.

Is VRT calculated on the gross or net OMSP? +

VRT is calculated on the total retail value (Gross OMSP), which including the VAT and Duty already. It is essentially a "tax on a tax," which is why Irish car prices remain among the highest in Europe.

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How to Calculate VRT in Ireland

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