How much is VRT in Ireland on a used car?

Between 7% and 41% of the Open Market Selling Price, which is Revenue's valuation of the car in Ireland, plus a NOx levy. Most used family cars land between €2,000 and €6,000. A petrol hybrid at 100 g/km pays about 12%, an ordinary petrol hatchback 16% to 20%, a diesel SUV 25% to 35%, and anything over 190 g/km pays 41%.

How much is VRT on a new car in Ireland?

The same bands apply, on the full new price as valued by Revenue. On a new car the VRT is already inside the dealer's list price, so you only see it separately when you import. A €35,000 car at 120 g/km carries about €5,600 of VRT; a €60,000 SUV at 170 g/km carries €18,000.

What is VRT in Ireland?

Vehicle Registration Tax: a one-off tax charged when a vehicle is registered in Ireland for the first time. Every new car sold here has paid it, and every import pays it at the NCTS inspection. It is not motor tax, which is the annual charge to keep the car on the road.

Is VRT based on the price I paid?

No. It is based on the OMSP, the price Revenue reckons the car would sell for in Ireland, taken from its own valuation list for that exact version, age and mileage. A bargain in Britain does not lower the VRT; the same car has the same OMSP whatever you paid.

How can I reduce VRT?

You cannot negotiate the rate, but three things move the figure: pick the right statistical code for your exact version (a lower-spec twin can have a lower OMSP), declare the real NOx figure instead of taking the flat maximum, and check whether high mileage earns a mileage reduction. Electric cars get up to €5,000 relief until the end of 2026.

At the NCTS inspection, which you must book within 7 days of the car arriving and complete within 30 days. You pay by card at the centre, get the Irish registration number on the spot and must fit plates within 3 days.

Guide · updated 3 September 2026

How much is VRT in Ireland? Six cars, worked out

Short answer: between 7% and 41% of what Revenue thinks the car is worth in Ireland, plus a levy on NOx emissions. On a normal used import that is €2,000 to €6,000. The long answer is below, with the bands, the levy and six real-world examples, so you can see where your car lands before you open the calculator.

The formula

VRT on a car (category A) has two parts, added together:

CO2 charge: a percentage of the Open Market Selling Price (OMSP). The percentage comes from the WLTP CO2 figure, in 20 bands from 7% (up to 50 g/km) to 41% (over 190 g/km). Each band has a minimum in euro too, €140 to €820.
NOx charge: €5 per mg/km for the first 40, €15 for the next 40, €25 above 80, capped at €600 for petrol and hybrid and €4,850 for diesel. No figure on the day means the cap.

The OMSP is not the price you paid. It is Revenue’s valuation of that exact version at that age and mileage in Ireland, from its own list. That is the number people get wrong, and why two identical cars at different prices pay the same VRT. Full band table on the VRT rates page.

Six cars, worked out

Valuations are rounded illustrations of what Revenue’s list shows for these versions in autumn 2026; CO2 and NOx are typical type-approval figures for the version. The arithmetic is the exact Revenue formula, the same code that runs the calculator.

2020 Toyota Corolla 1.8 Hybrid

€2,835

petrol hybrid, 102 g/km, NOx 6 mg/km

OMSP €22,000 × 12.75% = €2,805 · NOx €30

2019 VW Golf 1.5 TSI

€3,056

petrol, 122 g/km, NOx 25 mg/km

OMSP €17,500 × 16.75% = €2,931 · NOx €125

2017 Ford Focus 1.0 EcoBoost

€2,268

petrol, 132 g/km WLTP-equivalent, NOx 30 mg/km

OMSP €11,000 × 19.25% = €2,118 · NOx €150

2018 Nissan Qashqai 1.5 dCi

€3,225

diesel, 128 g/km, NOx 55 mg/km

OMSP €16,000 × 17.5% = €2,800 · NOx €425

Same Qashqai, NOx not declared

€7,650

diesel, flat maximum NOx

OMSP €16,000 × 17.5% = €2,800 · NOx €4,850

2021 Tesla Model 3 Standard Range

€0

electric, 0 g/km, EV relief applied

OMSP €28,000 × 7% = €1,960 · EV relief −€1,960

2016 BMW X5 3.0d

€11,150

diesel, 190 g/km, NOx 70 mg/km

OMSP €30,000 × 35% = €10,500 · NOx €650

Two things jump out. The Qashqai pays €4,425 more for a missing piece of paper than for its engine, which is why the NOx figure is worth chasing (see the NOx charge calculator). And the electric car pays nothing: the €5,000 relief wipes out the 7% charge on any EV valued up to €40,000, then tapers away to nothing at €50,000, and it ends on 31 December 2026.

Where the bands bite

Typical car	WLTP CO2	Rate
Electric	0 g/km	7%
Plug-in hybrid	30-50 g/km	7%
Petrol hybrid (Corolla, Yaris, Prius)	95-110 g/km	12.75%
Small petrol (Polo, Fiesta, Yaris)	110-125 g/km	16%
Petrol hatchback (Golf, Focus, Astra)	120-140 g/km	17.5%
Diesel hatchback / saloon	110-135 g/km	16.75%
Diesel crossover (Qashqai, Tucson, Sportage)	125-150 g/km	20%
Petrol SUV / large saloon	150-180 g/km	30%
Large diesel SUV / performance	over 190 g/km	41%

Rate shown for the middle of each CO2 range. Cars first registered before 2021 have NEDC figures on the V5C; Revenue converts them to WLTP-equivalent (petrol: NEDC × 0.9227 + 34.554), so a 2017 car at 108 g/km NEDC is charged as 134 g/km.

What is not in the VRT

Customs duty, 10% on a car from Great Britain unless it is UK-built with proof of origin, and VAT at 23% on used GB cars. Northern Ireland cars can avoid both: see the rules.
Transport, €200 to €900 depending on ferry or trailer.
Motor tax once registered, €120 to €2,400 a year: motor tax calculator.
The tyre recycling charge (€3.44 per tyre) and plates at the NCTS.

The import cost calculator adds all of it up for the GB, NI and Japan routes.

Examples are examples. For your car, the VRT calculator reads the UK reg, matches the version on Revenue’s list and returns the live figure. Free, no sign-up.