1) Engine capacity (cc bands)
- €2 per cc up to 350cc
- €1 per cc for every cc above 350cc
- Note: Series-production electric motorcycles (incl. e-mopeds) are exempt until 31 Dec 2026.
Calculate Vehicle Registration Tax (VRT) for imported motorcycles in Ireland using 2026 rates. Motorbike VRT is based on engine size (cc) and age—not CO₂ emissions.
Verified by VRT Calculator Ireland Research Team
Irish Tax & Import Experts | Updated Feb 2026
Motorcycle VRT is charged at €2 per cc for the first 350cc, and €1 per cc for every cc above that. The total is then reduced by an age-related percentage (e.g., 10% reduction after 3 months, up to 100% reduction for vintage bikes over 30 years, which pay a flat €200). Electric motorcycles are currently exempt.
Based on official Revenue.ie VRT rates and valuation methods.
Bikes are charged by engine size (cc) with age-based reductions. CO₂ bands don't apply to motorcycles.
| Age at Irish reg. | Reduction |
|---|---|
| > 3m–1 yr | 10% |
| > 1–2 yrs | 20% |
| > 5–7 yrs | 70% |
| (Scale continues up to 30 yrs) | |
| > 30 yrs (Vintage) | Flat €200 |
OMSP is Revenue's estimate of Irish market value. Motorcycle VRT is not calculated as a % of OMSP, but OMSP may be requested for verification or other import taxes (e.g., VAT).
Motorcycles over 30 years old are classed as Category C (vintage). You pay a flat €200 VRT at registration. The cc-based calculation method does not apply.
| Model | Engine (cc) | VRT — New | VRT — 5 Years Old |
|---|---|---|---|
| Honda CB125F | 125cc | €250 | €100 |
| Kawasaki Ninja 400 | 399cc | €749 | €300 |
| Honda CBR650R | 649cc | €999 | €400 |
| Yamaha MT-07 | 689cc | €1,039 | €416 |
| Triumph Street Triple 765 | 765cc | €1,115 | €446 |
| Kawasaki Z900 | 948cc | €1,298 | €519 |
| Honda Africa Twin | 1,084cc | €1,434 | €574 |
| Harley-Davidson Street Glide | 1,868cc | €2,218 | €887 |
"New" uses the full cc-based rate with no age reduction. "5 Years Old" applies the 60% age reduction for bikes aged 4-5 years at registration (see the age-reduction table above). Figures are calculated using the same €2/cc (≤350cc) + €1/cc (>350cc) formula as the calculator above — engine capacities are the manufacturer's standard published spec for the base model; your specific model year or variant may differ slightly.
Import Scenarios
See how typical imports are calculated using the engine size + age reduction rules.
Base VRT (cc): (350×€2) + (250×€1) = €950
GB ImportEstimated VRT
€380
Age reduction (4–5 yrs): 60% → Payable €380. GB imports usually need a customs declaration, import VAT and (if applicable) customs duty, paid before NCTS VRT registration.
Base VRT (cc): 125×€2 = €250
EU ImportEstimated VRT
€150
Age reduction (2–3 yrs): 40% → Payable €150. EU movements don't require customs duty. VAT may apply only if it's a "new means of transport".
Rule: 30+ years = Vintage (Category C)
Category CEstimated VRT
€200 flat
VRT at registration: €200 flat (cc method not used). This replaces the cc-based approach for eligible vintage motorcycles.
By engine size using set rates (€2/cc up to 350cc; €1/cc above 350cc), then reduced by age per Revenue's table. CO₂ bands do not apply to motorcycles.
No. CO₂ percentage bands are for cars (and from July 2025 certain vans). Bikes use cc + age.
Yes. If the bike is over 30 years, it's treated as vintage (Category C) with a flat €200 VRT at registration.
Usually yes for Great Britain imports: customs declaration, import VAT and possibly customs duty, then VRT at NCTS. Northern Ireland has different treatment if the bike was previously in private use there—keep proof.
OMSP is Revenue's estimate of Irish market value. Motorcycle VRT itself is not a % of OMSP, but Revenue can reference OMSP for verification and other taxes.
Photo ID and proof of address/PPSN, purchase invoice, foreign registration document (e.g., V5C), customs declaration & VAT receipt for non-EU/GB imports, and any exemption evidence. Book an NCTS VRT inspection within 30 days of entry.
Yes, series-production electric motorcycles (incl. e-mopeds) are exempt until 31 Dec 2026 (subject to change).
Base VRT = (350cc * €2) + (250cc * €1) = €700 + €250 = €950. This amount is then reduced based on the age of the bike at the time of registration.
Generally, no. Since VRT is based on engine size and age, optional extras don't directly increase the VRT payable, unlike with cars where VRT is a percentage of OMSP.
Yes, but only if it is homologated for road use (has lights, indicators, mirrors, compliance plate). Pure off-road competition bikes cannot be VRT registered for the road.
You must book an NCTS appointment within 7 days of the bike arriving in Ireland and complete the registration within 30 days.
Yes, the Export Repayment Scheme applies to motorcycles. If you permanently export a VRT-paid bike, you may claim back a portion of the VRT based on its current value.