Can I bring my car to Ireland without paying VRT?

Yes, if you qualify for 'Transfer of Residence' relief. You must have owned and used the vehicle abroad for at least 6 months before moving.

What is Transfer of Residence (ToR)?

ToR is a tax relief that allows people moving to Ireland to bring their personal belongings, including vehicles, without paying VRT, provided they meet specific residency and ownership criteria.

Can I sell my car after getting VRT exemption?

Not immediately. If you claim Transfer of Residence relief, you cannot sell, hire, or lend the vehicle for 12 months after registration. If you do, you must pay the VRT in full.

Is there a VRT exemption for disabled drivers?

Yes. The Disabled Drivers and Disabled Passengers Scheme provides VRT and VAT relief for vehicles purchased or adapted for use by a disabled person. You must obtain a Primary Medical Certificate to qualify.

Are electric cars exempt from VRT?

Not fully exempt, but they receive significant relief. EVs with an OMSP of up to €40,000 can get up to €5,000 VRT relief. This relief tapers off for vehicles valued up to €50,000.

Can I drive a UK registered car in Ireland?

Only temporarily if you are a visitor or tourist. If you are a resident in Ireland, you are generally not allowed to drive a foreign-registered car and must register it and pay VRT within 30 days.

What is the 'Business Use' exemption?

This allows a vehicle registered in another EU member state to be used in Ireland for business purposes for a limited period, provided it is not disposed of in the State.

Do I need to pay VRT on a classic car?

Classic cars (over 30 years old) are charged a strictly reduced 'Category C' VRT rate of €200, rather than a percentage of OMSP.

How do I apply for VRT exemption?

For Transfer of Residence, you must submit specific forms (VRT TOR) and proof of residency/ownership to the National VRT Service. This must be done within 7 days of the vehicle arriving in the State.

What documents do I need for Transfer of Residence?

You will need the vehicle logbook (V5C), proof of ownership date, proof of living abroad (utility bills, bank statements), and proof of your move to Ireland (lease, job offer).

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.

VRT Exemptions Ireland 2026 | Transfer of Residence & Reliefs

1. Transfer of Residence (TOR)

Transfer of Residence (TOR) is the most significant VRT relief available. It allows individuals moving permanently from abroad (including the UK, EU, or Rest of World) to register their personal vehicle without paying VRT, Customs Duty, or VAT.

// Evidentiary Checklist (Must Provide):

● Proof of Possession: Foreign logbook (V5C) showing ownership for >6 months.
● Proof of Usage: Insurance policies and fuel receipts from the foreign country.
● Proof of Residency: 12 months of utility bills or bank statements from the country you left.
● Proof of Irish Residency: A signed lease, property purchase, or employment contract in Ireland.

2. Medical Remission (Disabled Drivers)

The Disabled Drivers and Disabled Passengers Scheme provides huge tax remissions. Relief is provided at three distinct levels based on the vehicle's usage:

€10,000

Driver/Passenger

€16,000

Specifically Adapted

€22,000

Extensively Adapted

The "Qualifying Disability" Threshold:

"Holding a Primary Medical Certificate (PMC) is the legal requirement. This is not just a doctor's note; it is a statutory certificate stating the person is 'severely and permanently disabled' and meets one of six specific medical criteria (e.g., loss of use of both hands, or a lower limb)."

Bonus Tip: Fuel Excise Repayment

Once you qualify for VRT relief under this scheme, you can also claim a repayment of excise duty on fuel (up to 600 litres per year for drivers or 2,400 litres for passengers). This is a massive ongoing saving.

3. Visitors & Temporary Imports

If you are a visitor (not resident in Ireland), you can drive your foreign-registered car for up to 183 days in any 12-month period without paying VRT.

Warning: The 12-Month Rule

If you stay longer than 6 months (183 days), you are considered a tax resident and must register the vehicle. Failure to do so can result in vehicle seizure by Customs.

4. Business Use Relief

This applies to vehicles owned by a foreign company and used in Ireland for business tasks. The user must be employed by the foreign entity and the vehicle must return to its home country periodically.

5. The 12-Month Sale Prohibition

If you receive a VRT exemption (especially TOR), you agree to a strict condition: You cannot sell or lend the car for 12 months.

The Penalty:

If you sell within 12 months, you must pay the full VRT amount that was originally waived, plus potential interest.

The Loopholes?

There are no loopholes. Revenue monitors the Change of Ownership system. Any transfer within 365 days triggers an automatic tax demand.

How to Apply

You typically cannot just drive in and assume you are exempt. You generally must apply to Revenue for the exemption before or immediately upon registration.

Check Eligibility: Ensure you meet valid residency or usage criteria.
Gather Documents: V5C, proof of address (foreign and Irish), ferry tickets, insurance policy.
Book NCTS: You must still book a VRT appointment for inspection, even if claiming exemption.
Submit Forms: Form VRT TOR (for residence) or others must be submitted to the National VRT Service.

Not Exempt?

If you don't qualify for these exemptions, calculate your likely tax bill here.

Calculate VRT Now

Exemption & Relief FAQs

Can I get TOR if I only lived abroad for 10 months? +

No. Revenue is extremely strict. You must be able to prove 365 days of residency abroad via utility bills, bank statements, or employment records. A gaps in these records can lead to an immediate rejection.

Is a PHEV considered 'partially' exempt? +

Plug-in Hybrids are no longer eligible for specific "Grant" style VRT exemptions as of 2022. They now follow the standard 7% band. Only fully electric vehicles (BEVs) receive the tapered VRT relief up to €5,000.

Do I have to pay VAT/Duty if I get VRT TOR? +

Yes, the VRT TOR relief covers VRT, Customs Duty, and VAT for the personal vehicle, provided it was bought with "all taxes paid" in the foreign country and held for the required 6 months.

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VRT Exemptions Ireland 2026

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