Used Car VRT Calculator Ireland

Used Car VRT Calculator Ireland helps private buyers and importers estimate Vehicle Registration Tax on second-hand vehicles, especially UK and EU imports. It follows Revenue.ie principles: results are driven by OMSP (Open Market Selling Price), CO₂ emissions band, and age (depreciation). Use the calculator below to estimate your used car’s VRT in seconds.

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VRT Calculator

Enter your vehicle details for an instant VRT calculation

Rates Version: 2025 Updated

We'll convert NEDC to WLTP if needed

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This is the Irish market value Revenue uses for VRT calculation

How VRT Is Calculated for Used Cars

For second-hand vehicles, the VRT you pay is primarily influenced by:

  • OMSP (Open Market Selling Price): Revenue’s assessed market value for your exact used vehicle in Ireland (age, mileage, trim and condition considered).
  • CO₂ emissions band: Determines the VRT rate for your vehicle category (e.g., Category A for most passenger cars).
  • Age-based depreciation: Reflected in the OMSP; older/higher-mileage cars generally have lower OMSP.
  • Customs duty (UK imports): If the car is from Great Britain, customs duty and import VAT may apply, separate to VRT.

Worked Example (Illustrative)

Scenario: 2019 petrol Ford Focus (UK import), WLTP CO₂ of 120 g/km, typical Irish spec and average mileage.

Step Detail Illustration
1) OMSP Revenue determines a used-vehicle OMSP reflecting age/mileage. Assume OMSP = €16,500
2) CO₂ VRT Rate Rate based on CO₂ band for a petrol car (Category A). Assume rate = 17% (illustrative)
3) VRT (CO₂) OMSP × VRT rate. €16,500 × 17% = €2,805
4) NOx Charge Separate NOx levy may apply depending on NOx mg/km. Illustrative add-on (if applicable)
5) Customs (UK only) Outside EU: customs duty/import VAT may apply (not part of VRT). Depends on origin/proof and customs valuation

Note: Figures above are examples only. Actual OMSP, rate band, and any NOx/customs are confirmed by Revenue/NCTS and current rules.

Special Notes for Used Car Imports

  • EU vs UK (Post-Brexit): EU imports have no customs duty, but VRT is still payable. Great Britain (UK) imports may be subject to customs duty and import VAT, which are separate from VRT.
  • Age & Depreciation: Revenue uses age and mileage to determine the OMSP. Older and higher-mileage cars generally have a lower OMSP, which can reduce the VRT amount.
  • EV & Hybrid Considerations: EVs and some hybrids may benefit from favorable CO₂ rates or reliefs, subject to specific thresholds and dates.
  • NOx Levy: A separate NOx charge can apply in addition to the VRT. Providing accurate NOx data is recommended for the best estimate.

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Used Car VRT — FAQs

How is VRT on used cars calculated?

Revenue applies the CO₂-based VRT rate to the OMSP it assigns to your particular used car. A separate NOx charge may also apply.

Is VRT cheaper for older used cars?

Often yes. As a car ages and accrues mileage, its OMSP falls, which can reduce the VRT amount—subject to CO₂ band and NOx.

Do I pay both customs and VRT?

EU imports: no customs duty. UK (GB) imports: customs duty and import VAT may apply depending on origin paperwork. VRT is still due on registration in all cases.

What documents are needed for used car VRT registration?

Bring ID and address proof, purchase invoice, foreign registration cert, mileage reading, date-of-entry evidence, and any customs/VAT documents (if from the UK).

How do I check OMSP for a specific used car?

Revenue guidance and their valuation tools give indicative OMSPs, with final valuation confirmed at the NCTS appointment for registration.

When do I need to complete VRT?

You must register and pay VRT within the specified timeframe after the vehicle arrives in the State (check current Revenue timelines).

What documents are needed to calculate VRT accurately?

VIN, make/model/trim, WLTP CO₂ figure, first registration date, mileage, and purchase invoice help Revenue determine OMSP and the correct band.