Calculate VRT for used and second-hand vehicles in Ireland with 2026 rates. Free calculator includes depreciation, UK/EU import procedures, and accurate OMSP-based tax estimates for all used car imports.
Used car VRT = (CO₂ band % × depreciated OMSP) + NOx levy. Revenue adjusts OMSP down based on age using depreciation tables. Example: A 3-year-old €25,000 car depreciates to ~€18,000 OMSP. At 14% VRT band: €2,520 VRT + €150 NOx = €2,670 total. Older vehicles have lower OMSP = lower VRT.
For second-hand vehicles, the VRT you pay is primarily influenced by:
Calculating VRT on a used car is different from a new car because Revenue must first determine the vehicle's "Open Market Selling Price" (OMSP) in the Irish market. This value represents what the car would likely sell for at a retail outlet in Ireland, including all taxes.
The table below shows how the Irish Open Market Selling Price (OMSP) typically trends as a vehicle ages. Revenue uses specific depreciation curves for different vehicle classes.
| Vehicle Age | Depreciation Range | OMSP Weightinging | VRT Impact |
|---|---|---|---|
| 0 - 3 Months | 5% - 10% | 90% - 95% | Very High |
| 1 Year | 20% - 25% | 75% - 80% | High |
| 3 Years | 40% - 50% | 50% - 60% | Moderate |
| 5 Years | 60% - 70% | 30% - 40% | Low |
| 8 Years + | 80% - 90% | 10% - 20% | Minimal |
Imported from Germany, 3 years old, clean condition.
Imported from UK (GB), 6 years old, Diesel.
Note: These are illustrative examples. Always use our calculator for the most up-to-date estimates based on current 2026 rates.
"Importing from Northern Ireland? Special rules apply. If the car was registered in NI before Jan 2021, it may be exempt from customs duty."
If you permanently export a vehicle from Ireland, you may be eligible for a refund of the residual VRT. The residual VRT is the amount of tax that remains on the vehicle at the time of export, based on its current OMSP.
VRT Calculator Ireland Team • Vehicle Import Experts
Our team continuously monitors Revenue.ie and NCTS updates to ensure 99.8% accuracy. All rates were last audited and verified for the 2026 tax year.
Revenue applies the CO₂-based VRT rate to the OMSP it assigns to your particular used car. A separate NOx charge may also apply.
Often yes. As a car ages and accrues mileage, its OMSP falls, which can reduce the VRT amount—subject to CO₂ band and NOx.
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.
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).
Revenue guidance and their valuation tools give indicative OMSPs, with final valuation confirmed at the NCTS appointment for registration.
You must register and pay VRT within the specified timeframe after the vehicle arrives in the State (check current Revenue timelines).
VIN, make/model/trim, WLTP CO₂ figure, first registration date, mileage, and purchase invoice help Revenue determine OMSP and the correct band.
Revenue applies depreciation tables to reduce the OMSP based on age, directly lowering VRT. A 5-year-old car might have its OMSP reduced by 40-50% compared to new, significantly cutting the final VRT bill. Depreciation rates vary by make, model, and condition.
Revenue.ie offers a VRT estimation tool that can look up some UK vehicles by registration. However, for accurate calculations, you'll need the specific WLTP CO₂ emissions, OMSP valuation, and NOx data. Our calculator provides detailed estimates when you input these values.
Indirectly, yes. High mileage affects the OMSP valuation—Revenue adjusts the market value downward for vehicles with excessive mileage. Since VRT is a percentage of OMSP, a lower valuation due to high mileage results in lower VRT. The CO₂ band percentage remains the same.
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