Calculate VRT for any Skoda import in Ireland using official 2026 rates. Estimates for Octavia, Kodiaq, Fabia, Superb, and the all-electric Enyaq, including NOx levy and EV relief eligibility.
Verified by VRT Calculator Ireland Research Team
Irish Tax & Import Experts | Updated Feb 2026
Skoda VRT depends heavily on model and engine. The Fabia and Octavia petrol models typically sit in lower-to-mid CO₂ bands, while the diesel Kodiaq attracts both higher VRT and a NOx levy. The Enyaq is fully electric and pays the lowest 7% rate, with EV relief tapering for higher-spec OMSPs.
| Vehicle Type | Example Model | OMSP | Est. VRT |
|---|---|---|---|
| Electric | Skoda Enyaq | €46,000 | ~€1,220 (tapered relief) |
| Petrol Hatch | Skoda Fabia 1.0 TSI | €21,000 | ~€2,940 |
| Diesel SUV | Skoda Kodiaq 2.0 TDI | €40,000 | ~€7,600+ |
| Diesel Estate | Skoda Superb 2.0 TDI | €36,000 | ~€6,480 |
Based on official Revenue.ie VRT rates and valuation methods.
Skoda imports fall under Category A passenger vehicles, so VRT is a percentage of the Open Market Selling Price (OMSP) Revenue assigns, based on the WLTP CO₂ band. Diesel Kodiaq and Superb models typically carry a NOx levy, while the fully electric Enyaq pays the lowest 7% rate and may qualify for tapered EV relief.
Scenario: Skoda Fabia 1.0 TSI, OMSP €21,000.
Note: Actual rates depend on the official band for your CO₂ value and the OMSP Revenue assigns to your specific Skoda model and trim.
Usually yes. The Kodiaq's larger size and typically higher CO₂ emissions (especially diesel TDI variants) place it in a higher VRT band, combined with a higher OMSP due to its 7-seat SUV pricing.
Not automatically. The Enyaq is zero-emission and pays the lowest 7% VRT band, but its OMSP often falls between €40,000-€50,000 where EV relief tapers, so only partial relief typically applies.
The NOx levy is calculated separately from VRT, based on the vehicle's NOx emissions in mg/km, and is capped at €4,850 for diesel models.
Use the WLTP CO₂ figure from the vehicle's V5C registration certificate or Certificate of Conformity (CoC). This is the figure Revenue uses to determine the applicable VRT band.
vRS trim typically increases the OMSP Revenue assigns to the vehicle compared to base trim, which increases the VRT amount since VRT is calculated as a percentage of OMSP.