Import Car VRT Calculator Ireland helps private buyers, importers and car dealers estimate Vehicle Registration Tax for cars brought in from the UK, EU or elsewhere. It factors the OMSP set by Revenue, your vehicle’s WLTP CO₂ emissions band, and age/mileage adjustments used in valuation. Use this page to understand how Revenue calculates VRT on imported vehicles and how customs charges interact with VRT for UK vs. EU imports.
Start Your CalculationRevenue 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.
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.