Vehicle Registration Tax (VRT) is the single biggest hidden cost when importing a car to Ireland. Get it wrong, and a “bargain” from the UK becomes more expensive than buying locally. We built our free VRT calculator specifically to prevent this.
How VRT Is Calculated in 2026
VRT is based on two factors:
- CO2 emissions — determines the VRT rate (percentage of OMSP)
- Open Market Selling Price (OMSP) — what Revenue considers the car worth in Ireland
The formula: VRT = OMSP × VRT Rate
2026 VRT Rates by CO2 Band
The rates below apply to all cars registered from 1 January 2026:
| CO2 Band (g/km) | VRT Rate |
|---|---|
| 0 (BEV) | 7% |
| 1–50 (PHEV) | 9% |
| 51–80 | 9.5% |
| 81–100 | 12% |
| 101–110 | 14% |
| 111–120 | 15% |
| 121–130 | 17% |
| 131–140 | 19% |
| 141–155 | 23% |
| 156–170 | 27% |
| 171–190 | 30% |
| 191+ | 37% |
The NOx Surcharge
Since 2020, Ireland adds a nitrogen oxide (NOx) charge on top of VRT. This hits diesel cars hardest:
- €5 per mg/km for the first 60 mg/km
- €15 per mg/km for anything above 60 mg/km
A typical diesel with 120 mg/km NOx would pay: (60 × €5) + (60 × €15) = €1,200 in NOx charges alone.
Example: Importing a 2020 VW Golf 2.0 TDI from the UK
Let’s say you find a 2020 Golf 2.0 TDI in the UK for £14,000 (≈€16,400):
- Revenue OMSP: €19,500 (they value it at Irish market prices, not what you paid)
- CO2: 117 g/km → 15% VRT rate
- VRT: €19,500 × 15% = €2,925
- NOx: ~110 mg/km = (60 × €5) + (50 × €15) = €1,050
- Total VRT + NOx: €3,975
Add shipping, ferry, insurance for transit — and that £14,000 UK car costs you €20,800+ on the road in Ireland. An equivalent Irish car might be €19,000–€21,000 with zero hassle.
When Does Importing Still Make Sense?
Importing works best for:
- Electric vehicles — 7% VRT and zero NOx. UK prices are often 20–30% cheaper than Ireland.
- Low-emission petrols — small petrols under 100 g/km CO2 have low VRT rates and minimal NOx.
- Rare or specialist cars — if the car simply isn’t available in Ireland, importing is the only option.
How to Use the Motorly VRT Calculator
Our free VRT calculator gives you an instant estimate based on the car’s CO2 emissions and market value. It includes the NOx surcharge, which most other calculators ignore.
Before importing any car, also check the Irish price for the same model — you might be surprised how close the numbers are once VRT is added.