VRT / Vehicle Registration Tax
What is VRT?
VRT stands for Vehicle Registration Tax which is a tax charged when one registers a new or imported used vehicle in Ireland.
How is VRT calculated?
VRT for vehicles in Ireland is calculated based on the vehicle’s Open Market Selling Price (OMSP) multiplied by a rate that is based on Carbon Dioxide (CO2) emissions of the vehicle. Additionally, a Nitrogen Oxide (NOx) levy is calculated and the result is added to the CO2 component to yield the total VRT due. You can use our online calculator to calculate the VRT on a vehicle you are registering in Ireland.
What are the different VRT rates?
The rate at which it is charged depends on the type of vehicle being registered.
For standard passengers cars, the tax rate is based on the CO2 emissions of the car.
Depending on the commercial vehicle the tax rate is either 13.3% or €200.
Some vehicles are exempt from VRT such as ambulances and fire engines.
Finally, motorcycles are taxed at a rate based on engine size in cc’s.
Find out more here
When must I pay VRT?
An appointment to have your vehicle inspected at an NCT centre must be made within 7 days of the vehicle entering the State in order to register and pay Vehicle Registration Tax (and any other tax liabilities due on the vehicle). The National Car Testing Service NCTS administers Vehicle Registration Tax on behalf of the revenue commissioners.
You must then complete the registration process and VRT must be paid within 30 days of the vehicle entering the state. In some cases, such as when transferring residence to Ireland from another state you may be exempt from Vehicle Registration Tax provided you meet certain criteria. You will then be issued a registration number. You can then purchase number plates for your vehicle and pay your motor tax.
Where can I find out more?
All the information you need regarding the VRT Process should be available on this website. We provide a full suite of VRT calculators and reports. Importing cars from UK to Ireland or buying a car in Northern Ireland? Check out our guides on the links provided.
Need help with Customs Declarations?
The team at VRT Ireland excels at assisting customers with the completion of customs declarations, which includes the preparation of documents that are needed in order to ensure a successful customs declaration submission to authorities. Our customs agent services save you time and money by ensuring that the customs declaration is thorough, accurate, and duly submitted on time.
VRT Ireland – FAQs
How long does VRT in Ireland take?
You must book an appointment at an NCTS centre to have your vehicle inspected within 7 days of the vehicle arriving in Ireland. Registration as well as VRT and any other due tax liabilities must be paid within 30 days of the vehicle arriving in Ireland.
How much does VRT in Ireland cost?
For cars (Category A vehicles), the total amount of VRT due will be based on a percentage of the vehicle’s Open Market Selling Price. The valuation of each and every vehicle make and model is held on Revenue’s databases. You can use our online calculator to calculate the VRT on a vehicle you are registering in Ireland. The total VRT due can be appealed and exemptions may be granted under certain circumstances.
Do I need to clear customs when importing a vehicle to Ireland?
All vehicles imported to Ireland from outside the EU are required to clear customs when they arrive in Ireland. This has always been the case for vehicles from Japan and other countries. The biggest change in recent times is that since Brexit vehicles imported from the UK must clear customs. You will require a customs agent to clear customs on your behalf. VRT.ie provides a customs agent service which you can request here.
Does VRT need to be paid on commercial vehicles?
Yes. Commercial vehicles weighing less than 3.5 tonnes and designed for the transport of goods are considered Category B vehicles (N1 in the EU) for VRT valuation purposes. Generally, the VRT due on Category B vehicles in Ireland is 13.3% of the vehicle’s Open Market Selling Price with a minimum of €125 due.
Commercial vehicles weighing over 3.5 tonnes or at the time of manufacture, have less than four seats and have a technically permissible maximum laden mass weight that is greater than 130 percent of the mass in service of the vehicle with bodywork in running order are considered Category C vehicles. The VRT rate applicable to Category C vehicles is a flat rate of €200
How much VAT and VRT is due for new cars in Ireland?
New cars (Category A vehicles) imported into Ireland are subject to VRT upon registration which depends on the Open Market Selling Price of the vehicle. According to the Worldwide Harmonised Light Vehicle Testing Procedure, VRT on new cars varies between 7% to 37%.
Category A vehicles imported from the UK into Ireland may or may not be subject to VAT at the standard rate of 23% and/or customs duties of 10%, depending on the origin of the vehicle. You can use our online costs calculator to calculate the customs, VAT, and VRT due when registering a vehicle in Ireland.
Is it possible to avoid paying VRT in Ireland?
Yes. There are many specific circumstances under which VRT reliefs and exemptions may be granted. Some examples include a transfer of residence, inheritance, diplomatic and consular arrangements, transfers of business undertakings, and donations by public authorities. In all cases, however, the vehicle must be registered and go through the VRT process, even if VRT payment is not due. It is also possible to claim repayment of previously paid VRT if the vehicle is scheduled for permanent export or removal from Ireland. For more information on VRT relief and exemption, refer to this section of our website.
What is needed for VRT in Ireland?
In order to import a vehicle into the Republic of Ireland, you must have the requisite documents ready for the VRT procedure. The documentation you will need depends on whether the vehicle is used or new. In all cases, the following checklist outlines the documentation that is required for VRT in Ireland.
How long do I have to pay VRT?
You have 30 days from the date of the vehicle’s arrival in Ireland to register the vehicle and to pay any VRT due. Late payment can incur fines depending on the length of payment delinquency and vehicle category. More information can be found here. It is also possible that Gardaí or Customs can seize the vehicle if VRT is not paid within 30 days.
What is Vehicle Registration Tax (VRT)?
Vehicle Registration Tax (VRT) is a tax charged on new vehicles and vehicles imported into Ireland. VRT is charged when an imported vehicle is registered in Ireland, which must take place within 30 days of the vehicle’s arrival in Ireland. The total VRT due depends on the vehicle’s Open Market Selling Price, carbon emissions, and nitrogen oxide levy and ranges from 7% to 37%. You can use our online calculator to calculate the VRT on a vehicle you are registering in Ireland.