VRT explained · 21 July 2026
What Is VRT? Vehicle Registration Tax in Ireland Explained
Vehicle Registration Tax (VRT) is the one-off tax you pay when a vehicle is first registered in Ireland. It is charged by Revenue, collected at a National Car Testing Service (NCTS) centre, and for most cars it is based on the vehicle's Open Market Selling Price (OMSP) and its CO2 emissions. For anyone importing a car, it is usually the biggest single cost to plan for.
What is VRT?
VRT is a one-off tax charged by Revenue when a motor vehicle is registered in the State for the first time. Unlike annual motor tax, it is paid only once — at the point of registration.
It applies to new cars sold by Irish dealers and to used vehicles imported from abroad. For passenger cars it is calculated from the OMSP, the price Revenue believes the car would sell for on the open Irish market. The tax is also a major source of State income: Revenue collected €938 million in VRT in 2025, at a weighted average rate of 14.0% — the lowest on record (Revenue VRT Report 2025).
Who pays VRT, and when?
Anyone bringing a vehicle into Ireland must register it and pay VRT within 30 days of the vehicle arriving in the State (vrtregistration.ie walks through the NCTS steps). There are two ways the tax reaches Revenue:
- New car from an Irish dealer: the VRT is already built into the retail price, so the dealer handles registration and you never pay it directly.
- Imported vehicle: you are responsible. You book an NCTS appointment, the car is inspected and registered on Revenue's behalf, and you pay the VRT before receiving your registration number.
How is VRT calculated?
For most cars, VRT is a percentage of the OMSP — from 7% to 41% — set by the car's CO2 emissions, with a NOx levy added on top. The OMSP is Revenue's own valuation and already includes VAT at 23%, so you cannot lower it by quoting the price you paid abroad.
The OMSP and CO2 bands (Category A)
Passenger cars fall into Category A, where the rate rises with emissions across 20 CO2 bands measured under the WLTP standard. The cleanest cars (0–50 g/km) pay just 7% of OMSP, with a €140 minimum, while the highest emitters (over 190 g/km) pay 41%. This is why two cars of similar value can carry very different bills — lower emissions mean a lower band.
The NOx levy
On top of the CO2 charge, Category A cars pay a NOx levy based on nitrogen oxide emissions in mg/km. It is charged at €5, €15 and €25 per mg as emissions climb, and capped at €600 for petrol and hybrid cars and €4,850 for diesels (Revenue).
Categories B and C, and vintage vehicles
Not every vehicle is a passenger car. Category B covers light commercials, taxed at 13.3% of OMSP with a €125 minimum. Category C — large commercials, tractors and buses — carries a flat €200, as do vintage vehicles aged 30 years or older.
| Category | Vehicle type | 2026 rate | Minimum |
|---|---|---|---|
| A | Passenger cars | 7%–41% of OMSP + NOx levy | €140 |
| B | Light commercials | 13.3% of OMSP | €125 |
| C | Large commercials, tractors, buses | €200 flat | €200 |
| Vintage | 30 years or older | €200 flat | €200 |
Reliefs and exemptions
Electric vehicles can claim up to €5,000 off their VRT bill until 31 December 2026. Full relief applies where the OMSP is €40,000 or less; it then tapers between €40,000 and €50,000, with no relief above €50,000 (Revenue Budget 2026).
A worked example
Take a petrol car with an OMSP of €20,000 in a 15% CO2 band: the VRT works out at €3,000 (€20,000 × 15%), plus any NOx levy. Add a NOx charge of around €200 and the total comes to roughly €3,200.
Because the OMSP is Revenue's valuation, not your purchase price, always estimate the full landed cost before importing a car.
Frequently asked questions
VRT raises a few recurring questions once you start importing a car — here are the most common.
Is VRT the same as annual motor tax?
No. You pay VRT once to register the car, but you must still renew your motor tax every year — the two are entirely separate charges.
Do I still pay VRT on a car imported from Northern Ireland or Great Britain?
Yes. VRT is due whenever a vehicle is registered in the State, regardless of origin. Depending on where the car comes from, customs duty and VAT may also apply.
What happens if I miss the 30-day deadline?
Late registration can lead to penalties, and driving an unregistered vehicle in the State is an offence. Book your NCTS appointment as soon as the car arrives.
Can I claim VRT back if I later export the car?
Possibly. An export repayment can apply where the car's OMSP is at least €2,000, claimed through the NCTS when you permanently export it.