What is VRT (Vehicle Registration Tax)?

Vehicle Registration Tax (VRT) is a tax charged on the registration of a motor vehicle in Ireland. It applies to all vehicles being registered for the first time in the State, including new vehicles and used imports from the UK, Northern Ireland, and other countries.

How is VRT calculated in Ireland?

For passenger cars (Category A), VRT is calculated as: (OMSP × CO₂ rate) + NOx levy. The OMSP is Revenue's assessed Irish retail value for the specific vehicle. The CO₂ rate ranges from 7% to 41% depending on the vehicle's WLTP CO₂ emissions. The NOx levy charges €5/mg for the first 40 mg/km, €15/mg for 41–80 mg/km, and €25/mg above 80 mg/km.

OMSP stands for Open Market Selling Price. It is Revenue's independently assessed Irish retail value for a specific vehicle, based on make, model, version, variant, age, and mileage. It is NOT the price you paid for the vehicle — it is what Revenue determines the vehicle would sell for on the Irish market.

Where do I find my car's CO₂ emissions?

Your vehicle's CO₂ emissions can be found on the Certificate of Conformity (CoC), the V5C registration document (UK imports), or the vehicle's original registration papers. Modern vehicles have WLTP CO₂ figures; older vehicles may only have NEDC figures, which Revenue converts to WLTP using a standard formula.

How long do I have to register an imported car and pay VRT?

VRT must be paid within 30 days of importing a vehicle to Ireland. You must book an NCTS appointment for a pre-registration examination within 7 days of the vehicle entering the State. The VRT is paid at the NCTS centre at the time of registration.

Free Irish VRT Calculator 2026

Calculate your Vehicle Registration Tax instantly using Revenue's official OMSP database. Select your make, model, and version — get the exact VRT estimate. No charge, no signup.

Last updated: 15 May 2026 · Source: Revenue.ie OMSP database. CO2 bands and NOx surcharge tables verified against current 2026 Finance Act schedules.

Calculate VRT Instantly

Enter your vehicle details below. Uses the exact Revenue formulas — all 20 CO₂ bands, NOx levy, and EV relief.

Vehicle Category

OMSP (Open Market Selling Price)Revenue's assessed Irish retail value — not what you paid

€

Don't know the OMSP? Use the tab to find it.

Fuel Type

CO₂ Emissions (g/km)Found on your Certificate of Conformity, V5C, or registration document

NOx Emissions

Without NOx documentation, Revenue applies the maximum default: €600. Provide your NOx figure (from CoC or registration cert) to reduce this.

View all 20 CO₂ bands and VRT rates

Band	CO₂ (g/km)	VRT Rate	Min VRT
1	0–50	7%	€140
2	51–80	9%	€180
3	81–85	9.75%	€195
4	86–90	10.5%	€210
5	91–95	11.25%	€225
6	96–100	12%	€240
7	101–105	12.75%	€255
8	106–110	13.5%	€270
9	111–115	15.25%	€305
10	116–120	16%	€320
11	121–125	16.75%	€335
12	126–130	17.5%	€350
13	131–135	19.25%	€385
14	136–140	20%	€400
15	141–145	21.5%	€430
16	146–150	25%	€500
17	151–155	27.5%	€550
18	156–170	30%	€600
19	171–190	35%	€700
20	191–191+	41%	€820

How Irish VRT is Calculated

Vehicle Registration Tax (VRT) is charged when a vehicle is first registered in Ireland. This applies to brand-new cars purchased from Irish dealers as well as used vehicles imported from the UK, Northern Ireland, or elsewhere in the EU. The tax is calculated based on two components: CO₂ emissions and NOx emissions.

CO₂ Component

For passenger cars (Category A / M1 vehicles), the CO₂ component is calculated by multiplying the vehicle's Open Market Selling Price (OMSP) by a percentage rate determined by the vehicle's WLTP CO₂ emissions. There are 20 bands ranging from 7% for ultra-low emission vehicles (0–50 g/km) up to 41% for vehicles emitting more than 190 g/km. Each band also has a minimum charge — for example, even if 7% of the OMSP is less than €140, the charge will be €140.

NOx Levy

The Nitrogen Oxide (NOx) levy applies to all Category A vehicles except fully electric vehicles. It is calculated in three tiers: €5 per mg/km for the first 40 mg/km, €15 per mg/km for the next 40 mg/km (41–80), and €25 per mg/km above 80 mg/km. If NOx emissions evidence cannot be provided, Revenue applies a default maximum charge of €4,850 for diesel vehicles or €600 for all others.

What is OMSP?

The Open Market Selling Price is Revenue's independently assessed retail value for a specific vehicle on the Irish market. It takes into account the make, model, version, variant, age, and mileage. Revenue maintains a database of OMSP values for every statistical code (a unique identifier for each vehicle configuration). For used imports, Revenue applies depreciation based on the vehicle's age and adjusts for mileage above or below the expected norm. This calculator uses Revenue's official OMSP data directly, giving you the same figures used at the NCTS registration centre.

Commercial Vehicles (Category B)

Since 1 July 2025, commercial vehicles (N1 vans up to 3,500kg GVW) are taxed based on CO₂ emissions: 8% for vehicles up to 120 g/km WLTP, or 13.3% for vehicles above 120 g/km. Some qualifying commercial vans with fewer than 4 seats and a laden mass greater than 125% of kerb weight pay a flat €200 fee instead.

Electric Vehicles

Battery electric vehicles (BEVs) benefit from VRT relief until 31 December 2026. For vehicles with an OMSP up to €40,000, relief of up to €5,000 applies — effectively reducing VRT to zero for most affordable EVs. For vehicles between €40,000 and €50,000 OMSP, the relief tapers. Above €50,000 OMSP, full VRT applies. Pure electric vehicles are also exempt from the NOx levy.

VRT relief is only one piece of the EV cost picture — the SEAI grant (worth up to €3,500 on qualifying new EVs) layers on top. Our SEAI EV grant guide for 2026 walks through who qualifies, how to claim it, and what quietly changed this year.

Importing a Vehicle: What to Expect

When importing a used vehicle into Ireland, you must register it within 30 days of entry into the State. You'll need to book an appointment with the NCTS for a pre-registration examination within 7 days. The VRT amount will be confirmed at registration — this calculator provides an accurate estimate based on Revenue's current data, but the final amount is determined at the point of registration.

Worked Example: importing a 2021 BMW 320d

Take a 2021 BMW 320d with an Irish OMSP of €38,000, CO₂ emissions of 119 g/km (WLTP) and NOx of 35 mg/km:

VRT (CO₂ component): 119 g/km sits in the 116–120 g/km band = 16% → €38,000 × 16% = €6,080
NOx levy: 35 mg/km × €5/mg = €175
Estimated VRT due at registration: ~€6,255

Because this is a post-Brexit UK import, you would also owe 23% Irish VAT on the customs value, plus 10% customs duty if the car is not UK-built — factor these in before you commit. Figures are estimates; the exact VRT is confirmed by Revenue at your NCTS appointment. (Verified against revenue.ie, 2026.)