Used-car imports into Ireland jumped 42.7% year on year in June 2026 (SIMI registration statistics, accessed 6 August 2026), and most of those cars come from the UK. Before you join the queue at the ferry port, you need four numbers: VRT of 7%–41% of the car's Irish market value (OMSP), a NOx levy of €5–€25 per mg/km, customs duty of 10% on most Great Britain imports (0% only with proof of UK origin), and import VAT at 23%. This guide gives you the full 2026 rate tables, a worked total-cost example, and the registration deadlines — all verified against Revenue and Citizens Information in August 2026. For your exact figure, use the free Autoza VRT Calculator.
How much does it cost to import a car from the UK to Ireland in 2026?
Four charges stack on top of the purchase price: VRT at 7%–41% of the Open Market Selling Price (Revenue's Irish valuation, not what you paid), the NOx levy (tiered €5/€15/€25 per mg/km), customs duty of 10% on Great Britain imports without UK-origin proof, and VAT at 23% on the customs value. On a typical €14,000–€15,000 UK purchase, total charges commonly run €7,000–€9,500 (see the worked example below).
What is VRT and who has to pay it?
Vehicle Registration Tax is charged by Revenue on the first registration of a vehicle in Ireland. You pay it when you import a car from the UK, Northern Ireland, the EU, or anywhere else — unless a specific exemption applies (such as transfer of residence). It does not apply to cars already registered in the Republic: buy from an Irish dealer on Irish plates and VRT has already been paid, once, forever.
For cars (VRT Category A), the amount due is the CO₂-based percentage of the OMSP plus the NOx levy (Revenue, accessed 6 August 2026).
What are the VRT rates in 2026?
VRT for cars uses 20 CO₂ bands, from 7% for zero-emission cars to 41% above 190 g/km, each with a minimum euro charge. These are the rates in force at Revenue as of 6 August 2026 (in effect since 1 January 2022, WLTP CO₂ figures):
| CO₂ emissions (g/km) | VRT rate (% of OMSP) | Minimum |
|---|---|---|
| 0–50 | 7% | €140 |
| 50–80 | 9% | €180 |
| 80–85 | 9.75% | €195 |
| 85–90 | 10.5% | €210 |
| 90–95 | 11.25% | €225 |
| 95–100 | 12% | €240 |
| 100–105 | 12.75% | €255 |
| 105–110 | 13.5% | €270 |
| 110–115 | 15.25% | €305 |
| 115–120 | 16% | €320 |
| 120–125 | 16.75% | €335 |
| 125–130 | 17.5% | €350 |
| 130–135 | 19.25% | €385 |
| 135–140 | 20% | €400 |
| 140–145 | 21.5% | €430 |
| 145–150 | 25% | €500 |
| 150–155 | 27.5% | €550 |
| 155–170 | 30% | €600 |
| 170–190 | 35% | €700 |
| 190+ | 41% | €820 |
Source: revenue.ie, "Applying the tax", accessed 6 August 2026. Rates are reviewed at each Budget — always confirm before completing a purchase.
The percentage is applied to the OMSP (Open Market Selling Price) — Revenue's own estimate of what the car would sell for on the Irish retail market. It is not the price you paid in the UK. A car bought for £8,000 in Britain can carry an OMSP of €14,000, and VRT is calculated on the €14,000. Get your exact VRT figure before you buy with the Autoza VRT Calculator, or via Revenue's Vehicle Registration Online Enquiry System using the car's VIN.
How much is the NOx levy?
The NOx levy is charged on top of the CO₂-based VRT, calculated in tiers on the car's nitrogen-oxide emissions — the same tiered logic as income tax. Zero-emission electric cars emit no NOx, so they pay no NOx levy. The tiers (Citizens Information, accessed 6 August 2026):
| NOx emissions (mg/km) | Charge per mg/km |
|---|---|
| First 0–40 | €5 |
| Next 40 (41–80) | €15 |
| Above 80 | €25 |
Example: a petrol car emitting 25 mg/km pays 25 × €5 = €125. A diesel emitting 60 mg/km pays (40 × €5) + (20 × €15) = €500. If you cannot produce evidence of the car's NOx emissions at registration, flat maximum charges apply: €4,850 for diesel vehicles and €600 for all others (Citizens Information, accessed 6 August 2026) — so always source the emissions figures before travelling. Older diesel cars typically carry the heaviest NOx bills.
Do I pay customs duty and VAT on a UK import?
Yes, in most cases — this is the post-Brexit cost that catches buyers out. Since 1 January 2021, Great Britain is treated as a non-EU country: a GB import requires a customs declaration, customs duty where applicable, and import VAT at 23%, all before the car can be registered (Revenue Tax and Duty Manual on second-hand vehicles from GB and NI, accessed 6 August 2026). Northern Ireland is different under the Windsor Framework.
| Charge | From Great Britain | From Northern Ireland |
|---|---|---|
| Customs declaration | Required | Not required (but you need proof the car was properly imported into NI if it came from GB) |
| Customs duty | 10% of customs value — reduced to 0% only with valid proof the car is UK-origin under the EU–UK Trade and Cooperation Agreement | None (NI stays aligned with EU goods rules) |
| VAT | 23% on the customs value (purchase price + transport + insurance + any duty) | New cars: yes. Used cars in private ownership in NI for a reasonable period: generally no |
| VRT + NOx levy | Payable at registration | Payable at registration |
Sources: Revenue Tax and Duty Manual, Movement of Second-Hand Motor Vehicles from GB and NI; Citizens Information, Importing a vehicle into Ireland — both accessed 6 August 2026.
The origin rule matters more than most buyers realise: "British car" is not the same as "UK-origin car". A Volkswagen bought in Manchester was built in Germany, so it fails the UK-origin test and attracts the 10% duty. Cars actually manufactured in the UK (many Nissan, Toyota and Mini models, for example) can qualify for 0% — but you need the origin proof at declaration. This is a key reason so much of the 2026 import surge flows through Northern Ireland.
What does it cost in total? A worked example
Here is the full cost stack on a 2021 Volkswagen Golf 1.5 TSI bought in Great Britain for £12,500 — shown both ways, with and without UK-origin duty relief. Figures are representative for August 2026 and rounded; the exchange rate is assumed at £1 ≈ €1.15 (ECB reference rate on 6 August 2026: £1 ≈ €1.17 — the table keeps €1.15 for round figures) and the OMSP at €22,500 — check the live rate and run the VIN through the VRT calculator for your actual numbers.
| Cost line | UK-origin car (0% duty) | EU-built car, e.g. this Golf (10% duty) |
|---|---|---|
| Purchase price (£12,500) | €14,375 | €14,375 |
| Ferry / transport | €300 | €300 |
| Customs duty (on price + transport) | €0 | €1,468 |
| Import VAT @ 23% (on customs value + duty) | €3,375 | €3,713 |
| VRT (17.5% band × €22,500 OMSP) | €3,938 | €3,938 |
| NOx levy (petrol, ~25 mg/km) | €125 | €125 |
| Total cost | €22,113 | €23,919 |
Representative example, August 2026. OMSP is hypothetical — Revenue sets the actual figure at registration.
The lesson: with an equivalent Irish-market Golf retailing around the same €22,500, a German-built car imported from Great Britain loses money once duty and VAT are added, and even the 0%-duty case is marginal. Direct GB imports now mainly stack up on UK-built models, Northern Ireland purchases, or cars where the UK price gap is unusually wide. Before importing anything, compare what the same model costs at home — browse used Volkswagen and used Toyota stock on Autoza, or value a car to benchmark the Irish price.
Why are UK imports surging in 2026?
Used imports hit 8,149 in June 2026, up 42.7% on June 2025 (5,712), with 47,109 imported year-to-date — up 39% on the same period of 2025 — while new-car registrations fell 9.7% in June (SIMI registration statistics, accessed 6 August 2026). Weaker sterling and tight used-car supply in the Irish market are driving buyers across the water and, increasingly, across the border to Northern Ireland where the customs and VAT position is friendlier. That import wave also means Irish forecourts are restocking — you may find the car you want without the paperwork; see what's available in used cars in Dublin and nationwide.
How do I register an imported car? (The 7-day and 30-day rules)
Two deadlines, both counted from the date the vehicle arrives in the State (Citizens Information, accessed 6 August 2026):
- Within 7 days: book a registration appointment with the NCTS (the National Car Testing Service — the same centres that run the NCT).
- Within 30 days: complete registration and pay the VRT. Late registration incurs a penalty, and the vehicle can be seized.
Bring to the appointment: the UK V5C logbook, an invoice with the purchase date clearly shown, proof of your name, address, identity and PPS number, the customs declaration details for a GB import (the single administrative number and its date of issue), and a completed VRTVPD2 form for a private vehicle. The inspector confirms the car's details, Revenue confirms the OMSP, and you pay the VRT at the centre. You must display Irish plates within 3 days of registration, then pay motor tax and insure the car. Once it's on Irish plates you can check its test status any time with the free NCT check tool.
Is it cheaper to import an electric car?
EVs get the friendliest treatment of any import. Battery-electric cars sit in the lowest VRT band (7%), pay no NOx levy (zero NOx emissions), and qualify for VRT relief of up to €5,000 where the OMSP is €40,000 or less — tapering between €40,000 and €50,000, and gone above €50,000. The relief runs for vehicles registered before 31 December 2026 (Revenue, accessed 6 August 2026). In practice, a used EV with an OMSP under €40,000 usually pays zero VRT, because the relief covers the whole 7% charge.
Two caveats. First, customs duty and 23% VAT still apply to a Great Britain purchase exactly as for any other car — the EV relief only touches the VRT line. Second, the SEAI purchase grant of up to €3,500 applies to new battery-electric cars only; imported used EVs are not eligible (Citizens Information, electric vehicle grants, accessed 6 August 2026). Compare landed import costs against used electric cars already on sale in Ireland before committing.
When does a UK import NOT make sense?
- EU-built cars from Great Britain: the 10% duty plus 23% VAT usually erases the price gap, as the worked example shows.
- High-emission cars: anything above 190 g/km CO₂ pays 41% VRT — on a €40,000 OMSP that is €16,400 before NOx, duty or VAT.
- High-NOx diesels without emissions paperwork: risk the €4,850 flat NOx charge.
- Cars whose Irish price is already close to the UK price: no gap, no gain — check the Irish market first.
- Cars needing immediate NCT and repairs: a car 4 years or older needs an NCT; factor the test and any work into the total.
Quick checklist before importing a UK car
- Run the VIN through the Autoza VRT Calculator or Revenue's online enquiry system — before making any offer
- Establish the car's country of manufacture — it decides whether you pay 0% or 10% customs duty
- Get the NOx emissions figure in writing — no evidence means the flat charge (€4,850 diesel / €600 others)
- Check the GBP/EUR rate on the day — a 5% move changes your real cost by hundreds of euro
- Verify MOT history and service records; run a UK history check for finance, write-offs and mileage
- Budget €200–€600 for ferry/transport — and remember transport cost is included in the VAT calculation
- Book the NCTS appointment within 7 days of arrival; complete registration within 30
- Insist on the V5C at purchase — without the foreign registration certificate, Irish registration will be refused
Skip the paperwork entirely: thousands of Irish-registered used cars — VRT already paid, no customs, no VAT surprise — are listed right now. Search used vehicles on Autoza and compare before you import.
