Import costs · 19 July 2026
How Much Does It Cost to Import a Car from Germany to Ireland?
Importing a used car from Germany to Ireland costs the purchase price plus transport, VRT and a NOx levy — with no customs duty and no import VAT, because Germany is in the EU. Unlike a car brought in through Great Britain, a used car moving directly from Germany is not stopped for duty or VAT at the border; the only Irish taxes that always apply are Vehicle Registration Tax (VRT) and the NOx levy, paid when you register with Revenue. A typical used car spotted on Mobile.de lands a few thousand euro above its German price.
Which charges actually apply — and which don't
A used car imported from Germany to Ireland faces no customs duty and no import VAT at the border; the only unavoidable Irish taxes are VRT and the NOx levy. Clearing up the two charges people fear most is the first step to a realistic budget.
No customs duty on an EU car
There is no customs duty on a used car imported from Germany to Ireland because both countries are in the EU. The car is already in free circulation within the single market, so it moves between member states without a customs charge (Revenue / Citizens Information, 2026).
No import VAT on a used car
You do not pay import VAT on a used car from Germany. VAT was already accounted for in the EU when the car was first sold, so a standard second-hand car is not taxed again at the Irish border.
When VAT does apply: the "new" rule
Irish VAT of 23% applies only if the car counts as a "new means of transport" — under 6 months old or under 6,000 km (Revenue / Citizens Information, 2026). A nearly-new German car can therefore carry 23% VAT, while an ordinary three-year-old car carries none.
How Vehicle Registration Tax (VRT) is calculated
VRT is the biggest Irish charge on a German import and ranges from 7% to 41% of the car's Open Market Selling Price (OMSP), depending on its CO2 emissions (Revenue, 2026). With customs and VAT off the table for most used cars, VRT is the charge that shapes your total.
OMSP, not the price you paid
VRT is calculated on Revenue's OMSP — the Irish market value — not the German purchase price, with a depreciation code applied for the car's age and mileage. Two cars bought abroad for the same amount can attract very different VRT bills, because Revenue values them against Irish prices.
CO2 bands set the rate
The VRT rate is set by the car's CO2 band. Lower-emission petrol and hybrid cars sit near the bottom of the scale, while higher-emission or older diesels sit toward the top, so checking the band before you buy is the single most important step.
The NOx levy
On top of VRT, most petrol and diesel imports pay a NOx levy of between €5 and €25 per mg/km, charged at registration (Revenue, 2026). It is smaller than VRT but not trivial — usually a few hundred euro, and higher for older diesels. The cleaner the engine, the lower the levy.
Worked example: a used VW Golf from Germany in 2026
A used VW Golf bought in Germany for €16,500 lands in Ireland for roughly €20,160 once shipping from Germany, VRT and the NOx levy are added — with €0 customs and €0 VAT. Here is how those charges stack up.
| Cost line | Amount |
|---|---|
| Purchase price (Germany) | €16,500 |
| Transport | €600 |
| Customs duty | €0 |
| VAT | €0 |
| VRT (≈16% of ~€18,000 OMSP) | €2,880 |
| NOx levy | €180 |
| Total landed cost | ≈ €20,160 |
What would change the total
A higher-emission or newer car pushes both VRT and the NOx levy up, because Revenue's OMSP and CO2 band drive the bill. This example assumes a straightforward used car with a clean history.
Why Germany is often the cheapest route
Germany is usually the cheapest country to import a car from into Ireland because there is no customs duty and no border VAT — unlike the 10% duty and 23% VAT that can hit cars routed through Great Britain when EU-origin rules are not met (Revenue, 2026). Germany is in the eurozone, so you pay in euro with no currency risk, and its huge used-car market means far better choice.
- Germany → Ireland: 0% customs, no border VAT; VRT + NOx only.
- Great Britain → Ireland: often 10% duty + 23% VAT after Brexit.
- Shipping from Germany: frequently from around €500+.
Try our car import duty calculator first.
Frequently asked questions
A few situation-specific points fall outside the main breakdown but often decide the final bill.
What if I buy the car via Great Britain instead of directly from Germany?
Keep proof that the car is EU-origin — purchase invoices and registration documents. Without that documentation, a car routed through Great Britain can lose its duty-free treatment.
How long do I have to register the car in Ireland?
Book an NCTS vehicle inspection and register with Revenue soon after the car arrives; you then order number plates and tax it. Do not drive it unregistered beyond the allowed period.
Do electric cars imported from Germany pay VRT?
Yes. EVs still pay VRT; the up-to-€5,000 VRT relief for certain series-production vehicles ran only until 31 December 2025 (Citizens Information).
Is VRT based on the price I paid in Germany?
No — VRT is based on Revenue's Irish OMSP, not your German purchase price.