Vehicle Registration Tax is the biggest — and most controllable — cost of importing a car to Ireland. It catches more buyers out than any other charge, because it’s based on a value Revenue sets, not the price you paid. Here’s exactly how it’s calculated in 2026.
The short version
- VRT = (CO₂ rate % × OMSP) + NOx levy. The rate is set by emissions; the value is set by Revenue.
- The CO₂ rate runs from 7% to 41% across 20 bands.
- It’s charged on the OMSP — the Irish retail estimate — not your foreign purchase price.
- Older cars with NEDC-only emissions data can be pushed up a band by Revenue’s NEDC-to-WLTP conversion.
What is VRT?
VRT is a once-off tax payable when a vehicle is first registered in Ireland — including every imported car. You pay it at the National Car Testing Service (NCTS), and a car must be registered within 30 days of arriving, with an appointment booked inside the first 7 days. It is entirely separate from customs duty and VAT.
The VRT formula
VRT = (CO₂ rate % × OMSP) + NOx levy
Two inputs you control through model choice (the CO₂ rate and the NOx levy), and one Revenue controls (the OMSP). Choosing a low-emission car is the single biggest lever a buyer has over the final price.
OMSP — what VRT is charged on
OMSP stands for Open Market Selling Price — Revenue’s estimate of what the car would sell for at Irish retail. Crucially, VRT is charged on the OMSP, not on the price you paid abroad. Revenue’s database adjusts the OMSP for age, model, mileage and condition.
The low-mileage paradox
Because OMSP rises for a car in better-than-average condition, a very low-mileage import can be hit with a higher OMSP — and therefore more VRT — than a higher-mileage equivalent. Average mileage with good documented condition is usually the smarter buy.
The 2026 CO₂ bands
These are the Category A rates for passenger cars and SUVs (condensed — Revenue uses 20 bands), based on WLTP CO₂ emissions:
| CO₂ (g/km, WLTP) | VRT rate | Typical vehicle |
|---|---|---|
| 0–50 | 7% | Battery EV, plug-in hybrid |
| 51–80 | 9% | Efficient full hybrid |
| 81–90 | 9.75–10.5% | Hybrid / small efficient petrol |
| 91–100 | 11.25–12% | Small modern petrol |
| 101–110 | 12.75–13.5% | Mid-size petrol |
| 111–120 | 15.25–16% | Larger petrol / small diesel |
| 121–135 | 16.75–19.25% | Diesel saloon / compact SUV |
| 136–150 | 20–25% | Mid-size SUV / performance petrol |
| 151–170 | 27.5–30% | Large SUV / large diesel |
| 171–190 | 35% | Large premium SUV / V6 |
| Over 190 | 41% | Performance / luxury / large 4x4 |
Condensed from Revenue's 20-band table. Confirm your exact band on Revenue.ie.
The money difference is stark. On a €25,000 OMSP: a 95 g/km hybrid (12%) pays €3,000; a 145 g/km diesel SUV (21.5%) pays €5,375; a 195 g/km performance car (41%) pays €10,250 — plus the heaviest NOx levy.
The NOx levy
Every petrol, diesel and hybrid pays an additional NOx levy on top of the CO₂ charge — a “polluter pays” sliding scale:
- First 40 mg/km: €5 per mg
- Next 40 mg/km (41–80): €15 per mg
- Above 80 mg/km: €25 per mg
The levy is capped at €600 for petrol and €4,850 for diesel. Older diesels with no documented NOx figure are assessed at the highest assumed rate — a common, expensive surprise, and a strong reason to favour petrol/hybrid. Battery EVs produce zero NOx and pay nothing.
The NEDC-to-WLTP trap
Cars first registered before roughly 2018–2020 often only carry an older “NEDC” CO₂ figure. Revenue won’t use it directly — it applies a conversion that inflates the number into a “WLTP-equivalent”, which can push the car up a band.
Worked example
A diesel showing 97 g/km on old NEDC paperwork looks like an 11.25% car. Revenue’s diesel formula is WLTP-equivalent = (NEDC × 1.1405) + 12.858 = ~123.5 g/km — jumping it to the 16.75% band. On a €20,000 OMSP that’s the difference between €2,250 and €3,350. Always check for a genuine WLTP figure on the Certificate of Conformity before buying.
Reliefs and the flat rates
- Battery EVs — lowest 7% band, zero NOx, and up to €5,000 VRT relief until 31 December 2026 (tapering between €40,000 and €50,000 OMSP).
- Cars over 30 years old — a flat €200 VRT regardless of value or emissions (Category C).
- Appealing the OMSP — if Revenue’s valuation is too high for the car’s real Irish market value, you can appeal with evidence and cut the VRT directly.
VRT is where model choice pays off most. To see which cars keep it lowest, read the cheapest cars to import to Ireland; to see VRT in the context of the full bill, see the cost of importing a car or estimate yours with the import cost calculator.
Figures are indicative and for guidance only. Actual VRT is charged on Revenue’s OMSP and varies by model, year and mileage. Always confirm current rates and your specific case with Revenue.ie before committing to a purchase.