Calculate VRT for imported cars from UK, EU, and international markets with 2026 rates. Free calculator includes customs duty, VAT, and VRT for accurate total landing costs.
UK imports (post-Brexit): Customs duty (10%), VAT (23%), and VRT (7-41%). EU imports: VRT only. Example: €20,000 UK car pays €2,000 customs + €5,060 VAT + €3,920 VRT (14% band) = €30,980 total. EU car pays €2,800 VRT only = €22,800 total. Always verify origin documentation.
Since Brexit, vehicles imported from GB are subject to:
Revenue determines the Open Market Selling Price (OMSP) — the expected Irish retail value including taxes — using market guides, adverts and comparable sales. For used imports, age, condition, mileage and optional extras are reflected in the valuation models.
Passenger cars (Category A) are charged a percentage of OMSP based on their WLTP CO₂ band. Bands and minimum charges are updated periodically. Hybrids follow the same CO₂ rules; battery-electric vehicles (BEVs) are subject to specific arrangements in force at the time of registration.
There is no separate “depreciation table” applied to tax; instead, depreciation affects the OMSP itself. A 2018 car, for example, will have a lower OMSP than a new one, reducing the final VRT amount when the percentage rate is applied.
Note: Some vehicles are also subject to a NOx charge component (excludes BEVs). Always use current Revenue rules when finalising costs.
Note: EU import → no customs duty. VAT generally not due on used private purchases within the EU. Figures are illustrative only; actual band and NOx depend on the specific VIN and emissions data.
Note: UK import → customs declaration required. Duty/VAT treatment depends on origin and paperwork (e.g., proof of UK or EU origin, NI scenarios). VRT is paid at Irish registration regardless of customs/VAT already paid.
Note: EV reliefs and thresholds change over time. Check current Revenue rates the week you register.
VRT Calculator Ireland Team • Vehicle Import Experts
Our team continuously monitors Revenue.ie and NCTS updates to ensure 99.8% accuracy. All rates were last audited and verified for the 2026 tax year.
Usually, yes. Post-Brexit GB routes are treated as non-EU imports: customs declaration, customs duty (if applicable), and VAT at import may arise. You still pay VRT at registration in Ireland. Northern Ireland has special treatments — confirm your exact scenario before purchase.
Revenue sets the OMSP using Irish market indicators (trade guides, adverts, expert data). If a model is not on the online calculator, the final OMSP is confirmed when the vehicle is presented at the NCTS for registration.
The rate is based on the WLTP CO₂ band for passenger cars. The amount differs because used vehicles have lower OMSP due to age/mileage/condition, so percentage × OMSP produces a smaller VRT figure than for new.
You must register the vehicle (and pay VRT) within 30 days of entry into the State. Registration is handled at an NCTS centre acting for Revenue.
Policies change over time. BEVs are charged under the CO₂ structure and may benefit from reliefs or minimum charges in force on your registration date. Use the calculator and verify Revenue’s latest EV relief guidance before import.
Vehicles over 30 years old are generally treated as vintage for registration and are handled differently to standard category A cars. Ensure you have documentation to prove age and eligibility.
You need proof of purchase, original registration document (V5C for UK), Certificate of Conformity (CoC) with WLTP emissions, customs clearance (if non-EU), proof of VAT paid, and insurance. Revenue may request additional valuation evidence for used vehicles.
Yes. Vehicles adapted for wheelchair use or imported by qualifying disabled drivers may get full or partial VRT exemption. You must apply with medical documentation. The exemption applies to both new and used imports, subject to Revenue approval.
VRT appointments at NCTS centers typically take 30-60 minutes if all documents are correct. You must register within 30 days of first entry to Ireland (7 days for temporary imports converting to permanent). Book appointments online in advance to avoid delays.
Yes, left-hand drive (LHD) cars pay the same CO₂-based VRT as right-hand drive vehicles. There's no surcharge or discount for LHD. However, LHD cars typically have lower resale values in Ireland, which may affect your OMSP valuation on used imports.
Yes. Japanese imports are treated similarly to UK/non-EU imports: 10% Customs Duty and 23% VAT apply at the point of entry. You then register the vehicle and pay VRT. Ensure the vehicle meets EU safety/emissions standards (IVA may be required).
If you re-import a car that was previously registered in Ireland (and exported), you may be exempt from paying VRT and Customs Duty again, provided you can prove it's the same vehicle and hasn't been modified abroad. VAT rules vary.
You may claim a VRT exemption if you are transferring your normal residence to Ireland. You must have owned and used the vehicle abroad for at least 6 months prior to the move and keep it for 12 months after registration. Application to Revenue is required.
No. Import VAT (23%) is calculated on the Customs Value (Purchase Price + Shipping + Duty). VRT is a separate tax calculated on the OMSP. You do not pay VAT on the VRT itself.
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