Vehicle Registration Tax is one of the most complained-about costs in Irish motoring — and one of the least understood. This guide explains exactly what VRT is, how Revenue calculates it, what you pay on an import, and what questions to ask before buying any car in Ireland.
Vehicle Registration Tax is a tax charged by Revenue when a vehicle is registered for the first time in Ireland. It is not a purchase tax or a sales tax — it is specifically a registration tax, applied at the point a vehicle gets an Irish number plate for the first time.
VRT applies in two situations. First, when you buy a brand new car from a dealer in Ireland — the dealer pays VRT and it is built into the purchase price. Second, when you import a used car from outside Ireland — including from the UK, Northern Ireland, or anywhere in Europe — and register it here. In that case, you as the importer are responsible for paying VRT to Revenue within 30 days of bringing the vehicle into the country.
If you buy a used car that is already registered in Ireland with an Irish number plate, VRT has already been paid. You do not pay it again. It is a one-time tax per vehicle.
Irish plate = VRT already paid. Foreign plate or recently imported = VRT still owed. Always check registration status before agreeing a price on any imported car.
Revenue calculates VRT based on the Open Market Selling Price (OMSP) of the vehicle — their own independent assessment of what the car is worth on the Irish market, taking into account age, mileage, specification, and condition. This is not necessarily the same as the price you paid for it or what it's listed for on DoneDeal.
The VRT rate is then applied as a percentage of the OMSP, based on the vehicle's CO2 emissions. The rates as of 2026 are:
| CO2 Emissions (g/km) | VRT Rate | Typical Example |
|---|---|---|
| 0g/km (BEV electric) | 7% (capped) | Tesla Model 3, Hyundai Ioniq 6 |
| 1–50g/km (PHEV) | 9% | Toyota RAV4 PHEV, VW Golf GTE |
| 51–80g/km | 14% | Toyota Yaris Hybrid, Toyota Corolla Hybrid |
| 81–100g/km | 15% | Honda Jazz Hybrid |
| 101–110g/km | 16% | Some 1.5 petrol hatchbacks |
| 111–120g/km | 17% | VW Golf 1.5 TSI, many modern petrols |
| 121–130g/km | 19% | Skoda Octavia 1.5 TSI |
| 131–140g/km | 23% | Many 2.0 petrol SUVs |
| 141–155g/km | 27% | Larger petrol SUVs |
| 156–170g/km | 30% | Performance SUVs, larger engines |
| 171–190g/km | 34% | Large SUVs, V6 engines |
| 191g/km+ | 37% | Performance cars, large diesels above emissions threshold |
VRT is then reduced based on the age and mileage of the vehicle using Revenue's depreciation table. A 3-year-old car with 60,000km will have a lower OMSP than a 1-year-old example — and therefore a lower VRT bill. The Revenue VRT calculator at ros.ie allows you to get an estimate before you buy.
Say you find a 2022 VW Golf 1.5 TSI in the UK for £14,000. You want to import it to Ireland.
Revenue looks at comparable Irish Golf 1.5 TSI 2022 examples and determines the OMSP is €20,000. The Golf 1.5 TSI emits around 120g/km CO2, which puts it in the 17% VRT band. VRT due: 17% of €20,000 = €3,400.
You also owe customs duty if importing from Great Britain post-Brexit (not from Northern Ireland), and you need to factor in the cost of having the car inspected at a Revenue-approved VRT centre. Total import cost on top of the purchase price can easily reach €4,500–€6,000 on a car in this price bracket.
You cannot negotiate VRT. Revenue determines the OMSP independently and the VRT bill is based on their figure — not what you paid for the car. If you bought a car cheaply from a UK dealer, Revenue will still charge VRT based on the Irish market value. This catches many importers off guard. Always use the Revenue VRT calculator before committing to any import purchase.
Northern Ireland is treated differently to Great Britain for VRT purposes. Cars imported from Northern Ireland are not subject to the same customs duty that applies to Great Britain imports post-Brexit. However, VRT still applies — you must register the vehicle with Revenue within 30 days and pay the appropriate VRT based on the OMSP.
Northern Ireland imports are popular in Ireland because the UK sterling price is often lower than equivalent Irish euro prices, and there is no customs duty. The VRT still applies and must be calculated before purchase. The Revenue calculator works for Northern Ireland registrations.
Electric vehicles currently attract a reduced VRT rate of 7% of OMSP, subject to a relief cap. The relief has been reduced over time as EVs have become more mainstream — the full picture changes with each Budget. As of 2026, EVs still benefit from a meaningfully lower VRT burden than equivalent petrol or diesel cars, which is part of why new EV prices in Ireland are more competitive than they might otherwise be.
This is the question every Irish driver eventually asks. The honest answer is: it is a legitimate tax, but a controversial and arguably disproportionate one.
VRT was originally introduced in 1993 when Ireland joined the EU single market and had to abolish customs duties on cars from other EU countries. The government replaced customs duty with VRT to protect revenue. The European Commission has at various points found aspects of VRT to be discriminatory — particularly the way OMSP was calculated on imports — and Ireland has been forced to reform the system multiple times.
The practical effect of VRT is that Irish buyers pay significantly more for new and imported cars than their counterparts in most of Europe. A car that costs €25,000 in Germany might cost €30,000+ in Ireland once VRT is applied at the dealer level. This is real money out of Irish buyers' pockets.
Is it a scam? No — it is a tax, applied under law, collected by Revenue, and used to fund public services. Whether it is a fair tax, whether it is appropriately calibrated, and whether it should exist at all is a legitimate political debate. Many motoring organisations argue it should be abolished or significantly reduced. Until it is, Irish buyers pay it.
If you are buying an Irish-registered used car, VRT is not your concern — it is already in the price. If you are considering an import, use the Revenue calculator first, factor the full VRT bill into your cost comparison, and never let a seller's purchase price convince you the deal is better than it looks until you have the actual VRT figure in your hand.
We can check the full VRT liability, run a history check on the UK or NI registration, and tell you whether the import genuinely saves money versus buying Irish. Starting from €100.
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