Calculate Vehicle Registration Tax (VRT) for heavy trucks, articulated lorries, and commercial HGVs in Ireland using 2026 rates. Determine if your vehicle qualifies for the flat €200 rate (Category C) or CO₂-based assessment (Category B).
Verified by VRT Calculator Ireland Research Team
Irish Tax & Import Experts | Updated Feb 2026
Most heavy goods vehicles (HGVs) over 3.5 tonnes (Category C) pay a flat VRT rate of €200. Smaller commercial vehicles (N1) may fall into Category B, paying 13.3% of OMSP (or CO₂-based rates from mid-2026). Special-purpose vehicles may qualify for exemptions.
Based on official Revenue.ie VRT rates and valuation methods.
Understand the Category C flat-charge approach vs Category B CO₂/OMSP rules.
Profile: N3 HGV tractor unit (artic), commercial use, post-Brexit import.
Note: Agricultural vehicles and other qualifying special-purpose trucks can receive reduced rates or reliefs when eligibility is proven at registration. Rules evolve over time, so always confirm current criteria.
Estimate VRT for motorcycles using cc bands and age reductions.
Open calculator →Heavy trucks (typically N2/N3) often fall under Category C with a flat registration charge, whereas light goods vehicles (many N1) are assessed by reference to CO₂ bands applied to OMSP under Category B. The calculator provides an estimate; the NCTS/Revenue confirm the final amount.
Yes. Most HGVs use the Category C approach (flat charge). Vans and some light trucks are Category B and are calculated by reference to CO₂ bands on OMSP. Cars are Category A with separate CO₂ tables.
Vehicles used exclusively for eligible agricultural or special-purpose activities may qualify for reduced rates or reliefs. Evidence of exclusive use is required and is reviewed at registration.
Expect to provide ID/address, foreign registration document, purchase invoice, customs clearance (if applicable), and any paperwork supporting special-use reliefs. NCTS will inspect the vehicle and record technical data.
Most UK imports require customs processing first. Depending on origin and documentation, customs duty and VAT may apply. After customs, VRT is assessed at registration.
There are provisions for commercial EVs/low-emission vehicles where qualifying criteria are met (including weight and specification thresholds). Always verify current rules before import or conversion.
Refrigerated units usually fall under Category C (flat €200) if they meet the weight (over 3.5 tonnes) and commercial design criteria. Smaller refrigerated vans (N1) may be Category B.
Yes, but this changes the VRT classification to Category B (13.3% of OMSP). You must declare the conversion to Revenue, and additional VRT may be payable based on the new value.
If under 3.5 tonnes (N1), it's likely Category B unless it meets specific 'heavy' criteria or has 3 seats or fewer with a large cargo area relative to wheelbase (45% rule), potentially qualifying for Category C.
Yes, a COC is essential for registering new or imported trucks to prove EU type-approval (N1, N2, N3). Without it, registration may be delayed or refused.