Luxury Car VRT Calculator helps Irish motorists and importers estimate Vehicle Registration Tax on high-end cars like BMW, Mercedes-Benz, Porsche, Tesla, Lexus and Range Rover. Because premium vehicles typically carry a higher Open Market Selling Price (OMSP), their VRT can rise quickly under Revenue’s CO₂-based system. This page explains how OMSP and emissions bands interact for luxury models, what changes if the car is used, and what reliefs may apply for electric variants. Whether you’re importing brand-new or used from the UK, EU, Japan or the US, this guide outlines the steps and key costs so you can budget confidently. Use the calculator below to estimate your luxury car’s VRT instantly.
Start Your CalculationVRT for most passenger cars is calculated as a percentage of the vehicle’s Open Market Selling Price (OMSP) — Revenue’s estimate of what the car would sell for in Ireland. Luxury models usually command higher OMSP figures, so the same CO₂ rate yields a larger absolute VRT bill.
Revenue applies CO₂-based bands to determine the percentage of OMSP you pay. High-performance petrol or large SUVs often sit in higher emissions bands, increasing VRT. Always check the current WLTP-based table before buying.
If the car is used, Revenue first applies an age-based depreciation (and may consider mileage/condition) to reduce the OMSP. The CO₂-based percentage is then applied to this adjusted OMSP, lowering the final VRT relative to a new equivalent.
Example only — rates/OMSP change over time; always verify with official tables.
Note: NOx charges, optional extras, and valuation adjustments can also affect the outcome.
Many premium models — Audi (A6, Q7), BMW (5 Series, X5), Lexus (RX, LS), Mercedes-Benz (E-Class, GLE), Porsche (Macan, 911), Tesla (Model S/X higher trims), and Range Rover — fall into luxury VRT brackets due to higher OMSP and, for ICE models, higher WLTP CO₂ figures. Electric luxury cars may qualify for partial VRT relief subject to OMSP thresholds and current policy; beyond certain OMSP caps, relief is reduced or removed. For EV-specific rules and savings, see the Electric Car VRT Calculator Ireland.
There is no separate “luxury surcharge”. However, luxury vehicles typically have higher OMSP values and may sit in higher CO₂ bands — both of which increase VRT.
Revenue determines OMSP using Irish market values for similar vehicles, considering age, mileage, condition, trim, and optional extras. It may differ from the foreign purchase price or invoice.
EVs can qualify for partial VRT relief up to specific OMSP thresholds. Relief is tapered and may not apply above certain OMSP caps. Always check current EV relief rules.
Post-Brexit, UK imports can attract customs duty and VAT depending on origin and documentation. VRT is still payable at Irish registration. Use our customs calculator and VRT tools to scope total landed cost.
For used imports, Revenue applies age-based depreciation tables (and may adjust for mileage/condition) to reduce OMSP before applying the CO₂-based VRT percentage.
Where applicable, a separate NOx charge may apply in addition to CO₂-based VRT. This depends on the vehicle’s certified NOx emissions and fuel type.