Import decision support

Import an electric car to Ireland

Electric cars get the friendliest VRT treatment in Ireland: the 0 to 50 g/km band means 7% of OMSP, for qualifying series-production BEVs relief of up to EUR 5,000 applies until the end of 2026, and there is no NOx levy. That makes the EV case mostly about the price gap and the route: a used EV from the EU carries no Irish VAT, while a car from Great Britain usually adds customs duty and VAT.

7% VRT bandBEV relief to EUR 5,000No NOx levyUK and EU routes

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What the EV estimate answers first
The EV question is rarely the tax. It is whether the foreign price, after the route costs, still beats the Irish asking price.

VRT at the 7% band with series-production BEV relief applied by OMSP: full relief at EUR 40,000 or less, tapering to zero at EUR 50,000.

The VAT and customs picture per route, including the 23% VAT rule for nearly new cars.

The Irish EV market as the benchmark for the landed cost.

When is this worth it?

EV economics move fast on both sides of the water. The estimate keeps the comparison honest.

BEV relief depends on the OMSP

For qualifying series-production BEVs, relief of up to EUR 5,000 applies in full at an OMSP of EUR 40,000 or less and tapers to nothing at EUR 50,000. Individually built or converted vehicles do not qualify. On expensive EVs the relief disappears, so the band rate carries the whole VRT.

No NOx levy on electric cars

The levy only applies to combustion NOx emissions, so an EV import skips a cost that can reach EUR 4,850 on an undocumented diesel.

The route still matters

A used EV from the EU normally carries no Irish VAT. From Great Britain, customs duty and VAT usually apply, and an EV no more than six months old, or with 6,000 km or less, pays Irish VAT at 23% on any route.

What you'll see in Importcalc

Importcalc prices the EV route end to end: VRT with the relief applied, VAT and customs by origin, and the Irish market comparison.

Relief applied automatically

The estimate applies the 7% band, the minimum VRT, and the BEV relief taper from the OMSP, so the tax side is done in one step.

Route costs included

Transport, customs duty where required, and the correct VAT treatment appear in the same landed cost.

Compared with Irish EV prices

The full report places the result next to what similar EVs ask for in Ireland, which is where the decision is actually made.

For private and professional use

These pages help you choose the right level of follow-up without overselling the process. Start simple, and move forward when the need is actually there.

Private

For buyers comparing EV prices across markets
Used EV prices differ a lot between markets. The estimate shows when the gap survives the import.
  • See the relief effect on cars near the EUR 40,000 to 50,000 OMSP range before choosing a spec.
  • Drop candidates where the route costs eat the gap.
  • Save and compare several EVs on the same basis.

Pro

For dealers sourcing EVs abroad
Screen EV stock lists against Irish retail on a gross-cost basis. Estimates model a private buyer: dealer VAT accounting such as the margin scheme or reclaimable import VAT is not included.
  • Price candidates consistently across auction lists and stock feeds.
  • Keep saved cases and reports structured for the pipeline.
  • Use team features for daily sourcing work.

See also

Related pages that build on the same evaluation logic and help you continue your work.

Frequently asked questions

How much VRT does an imported EV pay?

EVs sit in the lowest band at 7% of OMSP with a minimum of EUR 140, and qualifying series-production BEVs get relief of up to EUR 5,000 until the end of 2026: full at EUR 40,000 OMSP or less, tapering to zero at EUR 50,000.

Does an EV pay the NOx levy?

No. The levy applies to NOx emissions, and an electric car has none.

Is a used EV from the EU VAT-free in Ireland?

Normally yes, when it is over six months old and has more than 6,000 km. Otherwise Irish VAT at 23% applies, including at exactly six months or exactly 6,000 km.

What about an EV from the UK?

From Great Britain, customs duty and VAT on import usually apply since Brexit. From Northern Ireland the outcome depends on proof of the vehicle’s status. The calculator prices the route you choose.

Calculate your EV import

Enter the EV and the route, and get VRT with relief, VAT, customs and fees as one landed cost next to Irish EV prices.

Estimates support the decision. Revenue sets the final VRT at the NCTS inspection.