How is VRT calculated?

The Vehicle Registration Tax or VRT calculation depends on the type of vehicle being registered. VRT is calculated based on the “Open Market Selling Price" of the vehicle as assessed by the Revenue Commissioners.

• For standard passenger cars, VRT is based on the CO2 (carbon-di-oxide) emissions of the car.
• For commercial vehicles, depending on the vehicle, the VRT rate is either 13.3% or €200.
• Vehicles such as ambulances and fire engines are exempt from VRT.
• For motorcycles, VRT is charged depending on the engine size in cubic capacity (cc).

Use the VRT Calculator to know how much you will need to pay in VRT charges.

All motor vehicles must be registered within 30 days from their date of entry into the country. It is an offence to drive an unregistered vehicle on Irish roads. If you do not register your vehicle, Gardai (the National Police Service of the Republic of Ireland) can seize it. It could also be seized by Revenue and may be released only on payment of a penalty.

This does not apply to vehicles kept by the authorized motor traders and foreign-registered vehicles brought into the country for temporary use.

VRT is mandatory for almost all vehicles after registration, except for cars listed out in the VRT Section 2, ‘Reliefs and Exemptions’ of the ‘Tax and Duty Manual’.

The VRT Calculator can be used for:

• Assessing the VRT charges for cars or small commercial vehicles.
• Calculating the NOx (Nitrogen Oxides) charges applicable for the car.
• Calculating the VRT charges for motorcycles.
• Estimating the VRT refunds on the export of a car.

Keep in mind that all motor vehicles in the country must be registered within 30 days of their purchase or import. A valid Certificate of Conformity (CoC) should be added to the revenue system before a new car can be registered. A CoC is a statement by the manufacturer that the vehicle conforms to all EU standards including safety. If you are purchasing a new vehicle, the dealer will register the vehicle.

The VRT Calculator cannot be used for:

• Vehicle models that have not been assessed for VRT before.
• Special vehicles like motor caravans, classic/vintage and collectible vehicles.
• Large commercial vehicles, tractors and other big vehicles for which there are fixed VRT charges.
• Calculating VRT on new vehicles (less than 6 months old or has travelled less than 6000 kilometres).

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