VRT Ireland: calculating tax on imported used cars
VRT Ireland for dealers: how Vehicle Registration Tax on imported used cars is set from OMSP, CO2 bands of 7% to 41%, the NOx levy and NCTS deadline.
· 6 min read
Under VRT Ireland rules, Vehicle Registration Tax on an imported used car is a percentage of the car's Open Market Selling Price (OMSP) in Ireland, set by its CO2 emissions in bands from 7% to 41%, plus a separate NOx levy. Revenue determines the OMSP, not the price you paid abroad, and the car must be presented at a National Car Testing Service (NCTS) centre for registration within 30 days of arrival, unless an authorised trader holds it.
How is VRT calculated on an imported used car?
Revenue calculates VRT on a category A car (passenger cars and most M1 vehicles) in two parts: a CO2 charge, which is the applicable percentage multiplied by the OMSP, and a NOx charge, added on top. The CO2 rates in force since 1 January 2022 are:
| WLTP CO2 (g/km) | VRT rate (minimum) |
|---|---|
| 0–50 | 7% (€140) |
| 51–80 | 9% (€180) |
| 81–85 | 9.75% (€195) |
| 86–90 | 10.5% (€210) |
| 91–95 | 11.25% (€225) |
| 96–100 | 12% (€240) |
| 101–105 | 12.75% (€255) |
| 106–110 | 13.5% (€270) |
| 111–115 | 15.25% (€305) |
| 116–120 | 16% (€320) |
| 121–125 | 16.75% (€335) |
| 126–130 | 17.5% (€350) |
| 131–135 | 19.25% (€385) |
| 136–140 | 20% (€400) |
| 141–145 | 21.5% (€430) |
| 146–150 | 25% (€500) |
| 151–155 | 27.5% (€550) |
| 156–170 | 30% (€600) |
| 171–190 | 35% (€700) |
| over 190 | 41% (€820) |
NEDC cars. Used cars registered with only an NEDC figure have it converted: diesel = NEDC × 1.1405 + 12.858; other fuels = NEDC × 0.9227 + 34.554. A 2015 diesel hatchback with 103 g/km NEDC becomes 130 g/km and pays 17.5%.
The NOx levy: why the CoC can save thousands
The NOx charge applies to all category A cars except fully electric ones, based on NOx in mg/km from the certificate of conformity:
| NOx band | Charge per mg/km |
|---|---|
| first 0–40 mg/km | €5 |
| next 40–80 mg/km | €15 |
| above 80 mg/km | €25 |
If you cannot provide satisfactory evidence of NOx, Revenue charges the maximum: €4,850 for diesels and €600 for other cars. Revenue's own example shows a 2015 diesel hatchback with an OMSP of €12,017: 17.5% CO2 charge = €2,102, plus the €4,850 default NOx charge because no evidence was presented, for total VRT of €6,952. With a CoC showing, say, 40 mg/km, the NOx charge would have been €200.
Get the CoC before the car leaves the seller. Our certificate of conformity guide explains how.
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Request accessWhat is OMSP and how is it set?
The Open Market Selling Price is Revenue's estimate of the price the car would fetch on a retail sale in Ireland, including all taxes. It usually differs from the invoice. Revenue's online VRT calculator holds over 25,000 valuations and gives a good estimate if you register on the same day, but the exact figure is set only when the car is presented.
What affects the OMSP:
- Market indicators: Revenue uses UK and Irish trade guides, advertisements and expert input for models not on the calculator.
- Condition: most cars are rated "good"; "fair" or "poor" can reduce VRT.
- Mileage: Revenue assumes 2,100 km a month for diesels and 1,500 km a month for other cars. Considerably higher mileage can reduce the OMSP.
Revenue staff do not give estimates for cars that have not been presented. For unusual models you must do your own research, and a VRT estimate form exists for makes not commonly sold in Ireland.
How quickly must an imported car be presented for VRT?
A car must be registered within 30 days of entering the State. Registration starts at an NCTS centre, which inspects and identifies the car and collects the VRT. Bring:
- the foreign registration certificate;
- the CoC (for CO2 and NOx);
- the purchase invoice and proof of identity and address;
- for cars from outside the EU, including Great Britain, the customs declaration with its MRN.
Authorised traders, VAT-registered dealers authorised by Revenue, can hold unregistered cars in stock and are not bound by the same 30-day rule. Nearly new cars (six months or less from first registration, or 6,000 km or less) are new means of transport: VAT of 23% is then payable in Ireland, normally with the VRT if you cannot deduct it.
Worked example: an Octavia diesel from Germany
According to listings tracked by MyCarDealer in October 2026, the median asking price of a 2019–2021 Škoda Octavia diesel in Germany was €15,700 (239 listings, median 139,100 km). Assume Revenue sets an OMSP of €20,000 for such a car in Ireland, and the CoC shows 119 g/km WLTP and 35 mg/km NOx:
| Item | Amount |
|---|---|
| CO2 charge: 16% × €20,000 | €3,200 |
| NOx charge: 35 × €5 | €175 |
| VRT | €3,375 |
Without NOx evidence the VRT would be €8,050. The OMSP here is an assumption for illustration; check the real figure on Revenue's calculator before you buy. High German mileage can work in your favour, because Revenue's norm is 2,100 km a month for diesels.
VRT Ireland: is it still worth importing used cars?
Yes, for cars where the Irish OMSP is high and the CO2 band is moderate: hybrids and low-CO2 petrol and diesel cars from Germany, Belgium or the Netherlands. VRT is based on Irish value, not on what you paid, so a cheaper purchase abroad goes straight into your margin as long as VRT on the Irish value is covered.
What makes imports fail:
- cars above 150 g/km, where the rate jumps to 25–41%;
- diesels without NOx evidence;
- high transport costs; see shipping cars to Ireland and Scandinavia.
When a car leaves Ireland, part of the VRT can be repaid under Revenue's export repayment scheme, which matters if you buy Irish cars for export. For the British route, see importing a car from the UK to Ireland after Brexit. For a used car valuation in Ireland or elsewhere, MyCarDealer calculates the market price and your net margin; start with a free valuation.
Frequently asked questions
How is VRT calculated on an imported used car?
VRT is the CO2-based percentage (7% to 41%) multiplied by the Open Market Selling Price that Revenue sets for the car in Ireland, plus a NOx charge based on mg/km. Older NEDC figures are converted to a WLTP-equivalent before the band is chosen.
What is OMSP and how is it set?
OMSP is Revenue's estimate of the car's retail price in Ireland, including taxes. Revenue uses its VRT calculator database, UK and Irish trade guides, adverts and experts, and adjusts for condition and above-normal mileage. The exact figure is set when the car is presented.
How quickly must an imported car be presented for VRT?
Within 30 days of the car entering the State, at an NCTS centre. Cars from Great Britain also need a completed customs declaration first; authorised traders can hold unregistered stock.
What happens if I cannot prove NOx emissions?
Revenue charges the maximum NOx levy: €4,850 for diesels and €600 for other cars. A certificate of conformity showing the NOx value usually reduces this to a few hundred euros.
VRT Ireland: is it still worth importing used cars?
Yes for low- and mid-CO2 cars with documented NOx, where the Irish value is clearly above the purchase price abroad plus VRT and transport. Cars above 150 g/km and diesels without NOx evidence rarely work.