What Is VRT Ireland?
The ultimate 2026 beginner's handbook to Vehicle Registration Tax. Discover how to navigate the registration process, calculate your costs, and avoid expensive legal penalties.
In This Essential Guide:
1. The Basics: What is VRT?
Vehicle Registration Tax (VRT) is a tax you must pay when you first register a motor vehicle in Ireland. It is a one-off tax that applies when a vehicle is brought into the country for permanent use.
Until VRT is paid and the registration is complete, you cannot get Irish number plates, you cannot pay motor tax (road tax), and your car insurance may be voided if a claim is made after the 30-day grace period.
The "Why" Behind VRT: A Brief History
VRT was introduced in 1993 to replace the old motor vehicle excise duty. While many believe it is used exclusively for road maintenance, it is actually a general tax that goes into the Central Fund. Over the years, it has transformed into a powerful environmental tool, with rates shifting heavily to penalize high-CO2 vehicles.
Beginner's Rule of Thumb:
"The cleaner the car, the cheaper the tax. The newer the car, the higher the OMSP (and thus the tax). If you want to pay zero VRT, look into specific exemptions like Transfer of Residence (ToR)."
Buying Locally vs. Importing: The VRT Impact
For a beginner, the biggest decision is whether to buy a car that's already registered in Ireland or import one yourself. Here is how VRT affects both paths:
Path A: Irish Dealer
- • No VRT Work: The dealer has already paid the VRT. The price you see includes it.
- • Done for You: You get Irish plates and the Logbook (VLC) in the mail automatically.
- • Cost: Usually higher, as the dealer adds a margin for their VRT legwork.
Path B: Importing (UK/EU)
- • Lower Base Price: You often save thousands on the purchase price.
- • Tax Exposure: You must handle VRT, NOx, and potentially Customs/VAT yourself.
- • Complexity: Requires an NCTS appointment and a large one-off bank draft payment.
VRT vs. Motor Tax: What's the Difference?
A common confusion for beginners is the difference between VRT and Motor Tax. They are two separate taxes:
| Feature | Vehicle Registration Tax (VRT) | Motor Tax |
|---|---|---|
| Frequency | One-off payment (upon registration). | Annual payment (recurring). |
| Purpose | Tax to register the car in the State. | Tax to use the car on public roads. |
| Cost Basis | % of Market Value (OMSP) + Emissions. | Based on Engine Size (old cars) or CO2 (newer cars). |
2. Deadlines: The 7 & 30 Day Rules
Timing is everything when importing a car. Revenue operates a very strict enforcement policy regarding registration timelines.
The 7-Day Rule
You must book an appointment with the NCTS for a VRT inspection within 7 days of the vehicle entering the State.
The 30-Day Rule
The entire registration process must be completed and all taxes paid within 30 days of the vehicle's arrival.
Documentation Checklist: What to Bring
Failure to bring even one of these documents will result in your appointment being cancelled. You need:
- ✔ V5C (UK) or Foreign Registration Document
- ✔ Invoice / Proof of Purchase
- ✔ Proof of Identity (Passport or Driver License)
- ✔ Proof of Address (Utility bill less than 3 months old)
- ✔ PPS Number (Social Security number)
- ✔ Proof of Shipping (Ferry ticket/receipt)
3. The NCTS Inspection: What Happens?
When you visit the NCTS centre, your vehicle undergoes a "Pre-Registration Inspection." This is not an NCT test for roadworthiness; it is an identity and valuation check.
The Identity Check: The inspector will verify the VIN (Chassis number) on the car matches the foreign registration documents.
The OMSP Confirmation: They will confirm the car's exact trim, mileage, and condition to ensure the correct OMSP (Irish Market Value) is applied.
Emissions Verification: They will verify the CO2 and NOx figures to determine your final tax percentage.
The Cost of Waiting: Late Penalties
If you miss the 30-day deadline, Revenue adds daily interest. In 2026, this rate is approximately 0.0219% per day (roughly 8% annually). While it sounds small, it compounds quickly on high-VRT vehicles. More importantly, your car can be seized by Gardaí if it is found on public roads after the 30-day limit without Irish plates.
4. Payment: Methods & Rules
VRT must be paid immediately at the NCTS centre once the calculation is complete. You cannot pay later or via installments.
Crucial: Payment Limits
Most NCTS centres have a €2,000 limit for standard debit cards. If your VRT is higher (which it usually is), you must pay via:
- Bank Draft: Made payable to 'Applus Inspection Services'. This is the safest way for beginners.
- Online Transfer: Must show as 'Cleared Funds' in your account. The NCTS staff cannot 'trust' a pending transfer.
Estimate Your VRT Cost
Use our free calculator to see exactly how much you might owe before you buy.
Calculate VRT NowWho Is Exempt?
Most vehicles pay VRT, but there are key exemptions:
- Visitors Temporary visitors to Ireland (e.g., tourists) can drive their foreign-registered car for up to 12 months without paying VRT, provided they do not live here essentially.
- ToR Transfer of Residence: If you are moving to Ireland permanently, you may bring your current car VRT-free if you have owned it for at least 6 months prior to moving.
Frequently Asked Questions
Can I drive my foreign-registered car before paying VRT?
Only for the first 30 days after arriving in Ireland. During this time, you must have your foreign registration documents and proof of the entry date (ferry ticket) in the car in case you are stopped by Gardaí or Revenue officials.
What is a PPSN and why do I need it?
The Personal Public Service Number (PPSN) is your unique reference number for social welfare and tax in Ireland. Revenue uses this to link the vehicle to you. You cannot register a car in your name without a valid PPSN.
How do I get Irish number plates?
Once you pay the VRT, the NCTS will give you a registration number. You can then buy the physical plates from most motor factors or online. You must display these plates on the vehicle before you leave the NCTS centre or as soon as possible thereafter.
Is VRT different for Northern Ireland cars?
The VRT itself is the same. However, cars imported from NI may be exempt from the 10% Customs Duty and 23% VAT if you can prove the car was in NI before 2021 or if it qualifies as 'Union status'. This makes NI imports significantly cheaper than imports from Great Britain.