Calculate your VRT in under two minutes
Enter your vehicle details in the calculator and it applies the Revenue formula VRT = OMSP × CO₂ rate + NOx levy to return an instant estimate. Rates run from 7% to 41% across 20 bands, so knowing your figure before you buy is what keeps an import on budget.
Use it before you commit to a UK or Northern Ireland car, before your NCTS appointment, or to sense-check an OMSP that looks too high. The sections below break down every figure so there are no surprises at the counter.
7–41%
CO₂ rate range
20
CO₂ bands in 2026
30 days
To declare & pay
How the calculator works
The tool at the top of the page does the arithmetic for you. Enter what you know about the car and it returns an OMSP-based estimate in seconds — here is the flow behind it.
Step 1
Open the form
Scroll to the calculator — no login, no email and nothing to install.
Step 2
Enter the vehicle
Give the plate or the make, model, year and trim so the exact version is identified.
Step 3
Read your estimate
See the OMSP, your 2026 CO₂ band and the NOx levy combined into a single VRT figure.
Step 4
Budget the import
Save the breakdown and add any customs duty or VAT before you commit to the car.
In brief
- VRT = OMSP × CO₂ rate + NOx levy; the CO₂ rate runs 7% (≤50 g/km) to 41% (>190 g/km) over 20 bands.
- OMSP is Revenue's Irish market value, not the price you paid abroad.
- NOx levy: €5/mg for the first 40 mg/km, €15/mg for 41–80, €25/mg above 80.
- A UK import can also carry customs duty and 23% import VAT.
- VRT must be declared and paid within 30 days of the car entering the State.
What is VRT and who has to pay it?
VRT (Vehicle Registration Tax) is the tax every vehicle must pay to be registered in Ireland, due within 30 days of the car entering the State. It is governed by the Finance Act 1992 (Part II, Chapter IV) and the Vehicle Registration and Taxation Regulations 1992. Before detailing the calculation the tool above performs, it helps to know what VRT actually is and when you are liable.
VRT receipts reached €938 million in 2025, down 1% on the €949 million collected in 2024 (Revenue VRT Report 2025). Most private queries come from cars brought in from the UK and Northern Ireland.
Which vehicles are concerned
VRT applies to passenger cars and imports alike. Revenue splits vehicles into categories that determine how the tax is worked out:
Category A
Passenger cars, taxed on OMSP × CO₂ rate plus the NOx levy.
Category B
Car- and jeep-derived vans, a flat 13.3% of OMSP (8% for certain low-CO₂ N1 light commercials).
Category C
Large vans, lorries, vintage vehicles and minibuses, a flat €200.
When and where to pay
You must book a National Car Testing Service (NCTS) appointment and register the vehicle within 30 days of it arriving in the State (Revenue / NCTS). The car is inspected under Section 130 of the Finance Act 1992, the OMSP confirmed, and the VRT calculated and collected on the day. Missing the 30-day window exposes you to late-payment penalties and interest, so book the NCTS slot as soon as the car lands.
How to calculate VRT, step by step
VRT is worked out with one formula — VRT = OMSP × CO₂ rate + NOx levy — where the OMSP is the Irish market value Revenue determines, not the price you paid. Two variables drive the result: the OMSP and the statistical code, so getting both right is essential.
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01
Find the OMSP and statistical code.
The OMSP (Open Market Selling Price) is Revenue's assessed Irish market value for your exact vehicle, including VAT and VRT, and it rarely matches what you paid abroad. It is tied to the statistical code, an 8-digit identifier fixing make, model, engine, trim, gearbox and drivetrain. Two near-identical cars with different codes can have different OMSPs, so confirm the correct code first (via ROS VRT Enquiry).
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02
Apply the CO₂ rate (WLTP).
The CO₂ rate is read from your vehicle's WLTP emissions figure and multiplied by the OMSP to give the CO₂ component. A car emitting 95 g/km falls in the 10.5% band; on an OMSP of €20,000 that is €2,100 of CO₂-based VRT (Revenue). Always use the WLTP value, not an older test figure.
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03
Add the NOx levy.
The NOx levy is added on top of the CO₂ component to reach the total VRT. It applies to petrol and diesel cars based on their nitrogen-oxide emissions in mg/km, and diesels typically carry a higher NOx charge than petrols. The full schedule is set out further down the page.
Full 2026 CO₂ bands table
In 2026 the VRT CO₂ rate ranges from 7% for a car emitting 50 g/km or less up to 41% above 190 g/km, spread across 20 bands (Revenue). Find the row that contains your WLTP CO₂ figure — the lowest band also carries a minimum charge of €140.
Reading the bands table
| CO₂ (g/km, WLTP) | VRT rate |
|---|---|
| 0–50 | 7% (min €140) |
| 51–80 | 9% |
| 81–85 | 9.75% |
| 86–90 | 10% |
| 91–95 | 10.5% |
| 96–100 | 11.5% |
| 101–105 | 12.5% |
| 106–110 | 13.5% |
| 111–115 | 15% |
| 116–120 | 16% |
| 121–125 | 16.75% |
| 126–130 | 17.5% |
| 131–135 | 19.25% |
| 136–140 | 20% |
| 141–145 | 21.5% |
| 146–150 | 25% |
| 151–155 | 27.5% |
| 156–170 | 30% |
| 171–190 | 35% |
| Above 190 | 41% |
The 2026 Green Taper on high emitters
The top band rose from 37% in 2021 to 41% under the 2026 Green Taper, which loads extra cost onto the highest emitters. It lifts the upper bands by roughly 2.5 percentage points versus the earlier scale, so large diesel SUVs and high-emission cars now sit at 35% to 41% of OMSP.
For a heavy import, one band can mean several hundred euro, which is why reading the exact WLTP figure — not a rounded or older value — matters so much to your estimate.
NOx levy schedule and import costs
The NOx levy is added to the CO₂-based VRT on a tiered scale: €5 per mg/km for the first 40 mg, €15/mg from 41 to 80 mg, and €25/mg above 80 mg (Revenue VRT Report 2025). Beyond VRT, a UK import can also attract customs duty and import VAT, so budget the total landed cost up front.
How to calculate the NOx levy
The levy is applied in successive tranches, not as a single flat rate. Take a diesel emitting 60 mg/km NOx:
| First 40 mg × €5 | €200 |
| Remaining 20 mg (41–60) × €15 | €300 |
| Total NOx levy | €500 |
Only the mg falling in each band are charged at that band's rate, so the levy climbs steeply for dirtier engines.
Customs duty and VAT on a UK import
For a car imported from Great Britain, import VAT of 23% normally applies on the customs value, and customs duty can apply where the vehicle does not qualify as UK-origin under the trade agreement (Revenue). Cars sourced in Northern Ireland are generally treated differently and may avoid customs duty.
Confirm the origin and VAT status before you commit, because these charges sit on top of VRT and can add thousands to an import.
Worked example: Volvo XC40 D3 imported from the UK
For a 2020 Volvo XC40 D3 diesel imported from the UK, the VRT differs sharply by trim: the Momentum manual and the R-Design automatic AWD do not share a statistical code, an OMSP or a total. Applying the full formula to a real case shows how two versions of one model land on very different bills.
XC40 D3 Momentum (manual)
| Statistical code | Momentum, 2.0 D3 manual FWD |
| OMSP (Revenue value) | €24,000 |
| WLTP CO₂ | 137 g/km → 20% band |
| CO₂ component | €24,000 × 20% = €4,800 |
| NOx (44 mg/km) | (40 × €5) + (4 × €15) = €260 |
| Total VRT | €5,060 |
XC40 D3 R-Design (auto AWD)
| Statistical code | R-Design, 2.0 D3 auto AWD |
| OMSP (Revenue value) | €28,500 |
| WLTP CO₂ | 148 g/km → 25% band |
| CO₂ component | €28,500 × 25% = €7,125 |
| NOx (55 mg/km) | (40 × €5) + (15 × €15) = €425 |
| Total VRT | €7,550 |
The €2,490 VRT gap
The R-Design sits on a distinct statistical code, a higher OMSP and higher WLTP CO₂ that pushes it into the 25% band — a total of €7,550, which is €2,490 more than the Momentum for the same badge. That gap is purely because trim, gearbox and drivetrain change the code, the OMSP and the CO₂ band together. Run your own registration through the calculator above to see where your exact variant lands.
Common mistakes that inflate VRT
The costliest mistake is using an NEDC CO₂ value instead of the higher WLTP figure, which can bump the car into a dearer band. Wrong statistical code, NEDC-instead-of-WLTP emissions and an over-stated OMSP are the three main traps — and the OMSP can be challenged.
WLTP vs NEDC: which CO₂ value to use
VRT bands are read from WLTP emissions, which run higher than the older NEDC figures for the same car. Entering an NEDC value that a UK log book might show can either understate your estimate or, once Revenue applies the WLTP figure, land you in a dearer band than you budgeted. Always confirm the WLTP CO₂ for your exact variant before calculating.
Challenging an OMSP that is too high
Because the OMSP is Revenue's market value and not the price you paid, importers sometimes find it set above comparable Irish listings. You can appeal within 30 days, first to Revenue with evidence of Irish market value (dated ads for the same model, mileage and condition), and ultimately to the Tax Appeals Commission if unresolved.
Frequently Asked Questions
Practical questions and special cases importers most often raise before heading to the NCTS.
Is the calculator's estimate the final amount?
No. The figure is an indicative estimate based on the data you enter. Revenue confirms the final VRT after the vehicle is inspected at the NCTS, where the OMSP is verified.
Can I reclaim VRT if I later export the car?
Yes, in part. Under the VRT Export Repayment Scheme, when a Category A passenger car is permanently removed from the State you can reclaim the residual VRT based on the vehicle's current OMSP at the time of export. The car must be examined by the NCTS before it leaves, it must be registered and roadworthy, and an administration charge is deducted from the amount repaid — so the residual VRT is a cost you may partly recover, not always lose.
How much VRT on a vintage car or a commercial vehicle?
A vehicle over 30 years old pays a flat €200 (Category C). Car-derived and jeep-derived vans (Category B) pay a flat 13.3% of OMSP, with 8% for certain low-CO₂ N1 light commercials.
Is there VRT relief for an electric vehicle in 2026?
Yes. Battery electric vehicles get VRT relief of up to €5,000 where the OMSP is €40,000 or less, tapering to zero at €50,000, available until 31 December 2026.
Can I drive an unregistered import before paying VRT?
No. An imported vehicle must be registered before it is used on public roads in the State, and driving an unregistered import risks penalties and seizure. Book your NCTS appointment as soon as the car arrives so it can be registered inside the 30-day window rather than left off the road.
How is VRT charged on a motorcycle?
Motorcycles fall under Category M and are taxed on engine capacity, not CO₂. The rate is €2 per cc for the first 350 cc and €1 per cc above that, so a 650 cc bike is (350 × €2) + (300 × €1) = €1,000 before age relief. Older motorcycles get a percentage reduction that grows with age, down to a nominal charge once the bike is over 30 years old.
Does a car imported from the EU cost less than one from the UK?
Often, yes — but not because of VRT. The VRT itself is identical: OMSP × CO₂ rate + NOx levy applies whatever the origin. The difference is that a car bought in another EU member state and already in free circulation carries no customs duty and no import VAT, whereas a car from Great Britain can attract both. Those extra charges, not the VRT, are what make an EU import cheaper to land.
Before you head to the NCTS
Get your figure right and there are no surprises at the counter: calculate your VRT with the correct OMSP, your 2026 CO₂ band and the NOx levy before you commit to a UK or Northern Ireland car. Cross-check the exact variant, use the WLTP CO₂ value rather than NEDC, and add any customs duty or 23% import VAT to the total landed cost.
The calculator provides an indicative estimate based on the data entered; the final VRT is determined by Revenue after the NCTS inspection. This page is informational and does not constitute tax advice.