Estimate Your Irish VRT
Use this calculator to estimate Vehicle Registration Tax (VRT) for a passenger car in Ireland, based on OMSP, CO2 band, and NOx levy.
Educational estimate only. Final liability is determined by Revenue at registration.
If you're importing a car into Ireland, understanding VRT can save you from expensive surprises. This guide explains how VRT is generally estimated and gives you a practical way to model your costs before you buy.
What is VRT in Ireland?
VRT (Vehicle Registration Tax) is a tax charged when a vehicle is first registered in Ireland. For passenger cars, the tax is typically calculated as a percentage of the vehicle’s OMSP (Open Market Selling Price), with the percentage based on CO2 emissions. A NOx levy is then added.
- OMSP: Revenue’s assessed Irish market value of the vehicle.
- CO2-based VRT: Main percentage charge for passenger cars.
- NOx levy: Additional emissions levy based on NOx mg/km.
- Reliefs: Certain vehicles may qualify for reliefs or rebates.
CO2 rate bands used in this calculator (passenger car estimate)
| CO2 (g/km) | VRT Rate |
|---|---|
| 0–50 | 7.00% |
| 51–80 | 9.00% |
| 81–85 | 9.75% |
| 86–90 | 10.50% |
| 91–100 | 11.00% |
| 101–110 | 12.00% |
| 111–120 | 13.50% |
| 121–130 | 15.25% |
| 131–140 | 16.75% |
| 141–150 | 18.25% |
| 151–170 | 26.00% |
| 171–190 | 31.00% |
| 191+ | 37.00% |
How this Irish Revenue VRT calculator works
1) Calculate base VRT from OMSP and CO2
The calculator picks a CO2 rate from the table above and multiplies it by OMSP:
Base VRT = OMSP × CO2 VRT Rate
A minimum base VRT charge of €125 is then applied if needed.
2) Add NOx levy
NOx is charged per mg/km in bands. This tool uses:
- Petrol/Hybrid/Other: first 60 mg at €5, next 20 mg at €15, balance at €25
- Diesel: first 40 mg at €5, next 40 mg at €15, balance at €25
- NOx cap applied: €4,850 maximum levy
3) Apply any relief
If a valid relief applies, it reduces the total estimate:
Estimated VRT Payable = (Base VRT + NOx Levy) − Relief
Example calculation
Suppose you import a petrol car with:
- OMSP: €25,000
- CO2: 118 g/km (13.5% rate)
- NOx: 45 mg/km
- Relief: €0
Base VRT = €25,000 × 13.5% = €3,375.
NOx levy (petrol, 45 mg): 45 × €5 = €225.
Estimated total VRT = €3,375 + €225 = €3,600.
Tips before importing a car into Ireland
- Check the exact model variant and emissions data from official documents.
- Remember that OMSP is determined by Revenue, not just what you paid.
- Book your NCTS registration appointment on time to avoid penalties.
- Keep invoices, registration papers, and proof of transport available.
- Confirm current reliefs directly with official Revenue guidance.
Important disclaimer
This calculator is for planning and educational use. It does not replace official Revenue assessments and does not include every possible scenario (special categories, changing legislation, documentary issues, or classification disputes). Always confirm final figures through official channels before purchase or registration.