Calculate VRT for luxury and high-value vehicles in Ireland with 2026 rates. Free calculator for Mercedes, BMW, Porsche, Range Rover, and premium imports with accurate OMSP-based estimates.
Luxury cars pay 7-41% VRT based on CO₂ emissions, plus NOx levy, applied to their OMSP (often €50,000-€150,000+). Example: A €90,000 Mercedes S-Class with 180 g/km CO₂ pays ~€19,800 VRT (22% band) + €600 NOx = €20,400 total. Revenue determines OMSP using market values, condition, and optional extras.
Importing a luxury vehicle like a Porsche 911, Range Rover, or Mercedes S-Class involves complex VRT considerations. Unlike standard consumer cars, luxury vehicles are heavily influenced by optional extras and market volatility, which Revenue scrutinizes closely during the OMSP (Open Market Selling Price) determination.
Revenue doesn't just look at the base model. They add the value of factory-fitted extras (e.g., carbon ceramic brakes, premium sound systems, specialized leather) to the OMSP. For a high-end luxury car, extras can add €10,000+ to the taxable value.
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.
Yes. If you believe Revenue's OMSP is excessive, you can appeal within one month of registration. Provide evidence: recent comparable sales, condition reports, service history, or independent valuations. Exotic/rare vehicles have stronger appeal grounds due to limited data.
VRT bands are based solely on WLTP CO₂ emissions, not performance. A Ferrari 812 (340 g/km) pays 37% VRT, while a Porsche Taycan (0 g/km EV) pays 7% minus relief. Engine size, horsepower, and price don't directly affect the VRT band—only CO₂ matters.
Assuming 220 g/km CO₂ (28% VRT band) and €150,000 OMSP: CO₂ VRT = €42,000 + NOx ~€400 = €42,400 total VRT. Actual VRT depends on specific model year, trim, and Revenue's OMSP determination. Always verify WLTP emissions for accurate calculations.
Proof of identity (passport/license), proof of address (utility bill), foreign registration document (V5C/title), Certificate of Conformity (WLTP emissions), purchase invoice, customs/VAT clearance (if non-EU), insurance certificate, and NCT (if used). Exotic vehicles may need additional homologation documents.
Vehicles first registered 30+ years ago qualify for VRT exemption regardless of value. A 1990 Mercedes 560SL pays a flat €200 VRT (Category C rate equivalent for classics) or fully exempt if qualified pre-1993 depending on classification interpretation, but generally €200. Check strict "vintage" classification rules.
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