Import decision support
VRT calculator for car imports
VRT (Vehicle Registration Tax) is charged when a vehicle is first registered in Ireland. For passenger cars it is a percentage of the OMSP (Open Market Selling Price, the value Revenue assigns to the car in Ireland), with the rate set by the CO2 emissions band. VRT alone does not answer whether an import makes sense: the same estimate also needs the NOx levy, VAT and customs on the route the car takes, and a comparison with what the car sells for in Ireland. Importcalc estimates all of it in one calculation.
The free preview is enough for a first estimate. Premium and Pro when you want to continue more thoroughly.
VRT from the CO2 band and OMSP, using the current Revenue rate table for the tax year.
The NOx levy from documented NOx emissions, with the statutory fallback amounts when documentation is missing.
VAT and customs for the route: EU used, Great Britain, Northern Ireland with or without proof of vehicle status, or outside the EU.
When is this worth it?
The final VRT charge is set by Revenue at the NCTS inspection. A realistic estimate beforehand tells you whether the car is worth booking that appointment for.
Passenger cars (Category A) pay 7% to 41% of OMSP across 20 CO2 bands, each with a minimum charge. The OMSP is the value the car has on the Irish market, so a cheap purchase abroad does not lower the VRT: the tax follows the Irish value, and the saving has to come from the price gap.
The levy is charged per mg/km of documented NOx emissions: EUR 5 per mg up to 40, EUR 15 from 40 to 80, and EUR 25 above 80. Without NOx documentation, the statutory amounts apply: EUR 4,850 for diesel and EUR 600 for petrol and other combustion fuel types, which is why the emissions certificate matters on older diesels. Electric cars pay no NOx levy at all.
A used car from the EU normally carries no Irish VAT. 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. A car no more than six months old, or with 6,000 km or less, pays Irish VAT at 23% regardless of route.
What you'll see in Importcalc
Importcalc looks up the vehicle, estimates the OMSP basis, and prices VRT, the NOx levy, VAT and customs together, so the number you compare with Irish adverts is the full landed cost.
The calculation uses the current Category A CO2 bands, the van rates for Category B, and the cc-based rates for motorcycles, including the minimum VRT amounts per band.
Purchase price, transport, customs duty where the route requires it, VAT treatment, VRT, NOx levy and registration fees appear in one cost stack instead of separate lookups.
The full report runs a market check that places the landed cost next to Irish asking prices for similar cars, so you see whether the import still beats buying locally before you commit. In the calculator you can save a comparable Irish listing against the estimate.
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
- Filter out cars where VRT and the NOx levy remove the price advantage.
- See how the CO2 band moves the rate before you choose between two engines.
- Save candidates and compare them on the same basis.
Pro
- Price many candidates with the same method instead of rebuilding each estimate.
- Keep saved cases and reports structured across the pipeline.
- Use team features when import screening is a daily operation.
See also
Related pages that build on the same evaluation logic and help you continue your work.
Frequently asked questions
What is VRT?
VRT (Vehicle Registration Tax) is the tax charged when a vehicle is registered in Ireland for the first time. A standard permanent import pays it; transfer-of-residence, disability, diplomatic and other specialist reliefs exist but are outside this estimate. For passenger cars it is a percentage of the OMSP, the value Revenue assigns to the car on the Irish market.
How is VRT calculated for a passenger car?
The CO2 emissions place the car in one of 20 bands, and the band sets the rate: from 7% of OMSP at 0 to 50 g/km up to 41% above 190 g/km, each with a minimum charge. The calculator applies the band and the OMSP estimate for you.
What is the NOx levy?
A separate charge per mg/km of NOx emissions: EUR 5 per mg up to 40, EUR 15 from 40 to 80, and EUR 25 above 80. If NOx documentation is missing, EUR 4,850 applies for diesel and EUR 600 for petrol and other combustion fuel types. Electric cars are exempt from the levy entirely.
How much VRT does an electric car pay?
BEVs sit in the lowest CO2 band at 7% of OMSP, and qualifying series-production BEVs get relief of up to EUR 5,000 until the end of 2026: full relief at an OMSP of EUR 40,000 or less, tapering to zero at EUR 50,000. Individually built or converted vehicles do not qualify.
Do I pay VAT and customs on a car from the UK?
Usually yes for a car bought in Great Britain: customs duty and VAT on import normally apply since Brexit. From Northern Ireland the outcome depends on proof of the vehicle’s status. A used car from the EU normally carries no Irish VAT.
Is this the official Revenue VRT figure?
No. It is an estimate built from the official rate tables and an OMSP estimate. Revenue determines the final VRT when the vehicle is inspected at the NCTS centre.
Estimate VRT and the full import cost
Enter the car and the route, and get VRT, NOx levy, VAT, customs and fees in one landed cost you can hold against Irish prices.
The estimate supports your decision. Revenue sets the final VRT at the NCTS inspection.
Official sources
The rates and rules used in the estimate follow the official Revenue guidance:
Revenue
Calculating VRT
Category A CO2 bands and the OMSP basis.
Read more
Revenue
Calculating the NOx charge
NOx levy bands and the amounts applied without documentation.
Read more
Revenue
Electric vehicles and VRT
BEV relief thresholds and the relief period.
Read more
Citizens Information
Importing a vehicle into Ireland
The registration process, deadlines, and required documents.
Read more