VRT calculator for Irish car imports — what you actually pay in 2026
The VRT formula explained, the OMSP lookup nobody tells you about, and how to avoid the €2,000 surprise that catches new dealers buying cars in the UK.
Vehicle Registration Tax is the single biggest swing-cost on a UK-imported car. Get it wrong by a band and a €15,000 import becomes a €17,500 import — and you find out at the NCT centre, not when you bought it.
Here's the actual formula, the lookup tools that work, and the trap most first-time importers walk into.
The formula
VRT is a percentage of the OMSP — the Open Market Selling Price as decided by Revenue, not the price you actually paid. The percentage depends on the car's WLTP CO₂ number plus a NOx levy.
`` VRT due = OMSP × CO₂ band rate + NOx charge ``
Important: Revenue's OMSP is not the UK price you paid. It's their estimate of what the car would sell for in Ireland. So a car you bought at auction for £8,000 might have an OMSP of €13,500, and VRT is calculated on the €13,500.
CO₂ bands (2026)
| g/km | Band | Rate | |------|------|------| | 0–50 | A1 | 7% | | 51–80 | A2 | 9% | | 81–85 | A3 | 9.75% | | 86–90 | A4 | 10.5% | | 91–95 | A5 | 11.25% | | 96–100 | B1 | 12% | | 101–105 | B2 | 13% | | 106–110 | B3 | 14% | | 111–115 | C1 | 15.25% | | 116–120 | C2 | 16.5% | | 121–125 | C3 | 17.75% | | 126–130 | D1 | 19% | | 131–135 | D2 | 20.25% | | 136–140 | D3 | 21.5% | | 141–155 | E | 24.75% | | 156–170 | F | 28% | | 171–190 | G | 32% | | 191+ | H | 41% |
NOx levy
On top of the CO₂ band, add a NOx surcharge:
- 0–40 mg/km: €5 per mg
- 41–80 mg/km: €15 per mg (on the part above 40)
- 81+ mg/km: €25 per mg (on the part above 80)
A modern petrol Euro 6d at 30 mg/km NOx adds €150. An older diesel at 120 mg/km adds €1,000+.
Worked example — VW Golf 1.5 TSI 2023
- OMSP (Revenue lookup): €24,500
- CO₂ (WLTP): 132 g/km → band D2 → 20.25%
- NOx: 28 mg/km → 28 × €5 = €140
VRT = (€24,500 × 20.25%) + €140 = €5,101
Plus VAT on the VRT? No — VRT is exempt from VAT. But on the import value (purchase + shipping), if the car is less than 6 months old or has under 6,000km, you owe VAT at 23% on top.
The €2,000 surprise
The trap: dealers calculate VRT on the UK invoice price, then get to the NCT centre and discover Revenue has set the OMSP €3,000 higher. Their actual VRT bill is hundreds more than they budgeted.
Always look up the OMSP first. Revenue's VRT calculator lets you key in the make, model, version, fuel and year and returns their OMSP for that exact spec. Use that number, not the UK invoice, in your margin calculation.
Tools that work
- Revenue VRT calculator — official, free, slightly clunky
- MotorCheck — paid, integrates VRT + history, good for high-volume importers
- Cartell — similar, also adds NCT/MOT history
Some dealers also use a flat-rate rule of thumb of "add 30% to the UK price for an Irish import" but for newer/lower-CO₂ cars that overestimates, and for older diesels it underestimates badly.
The bigger picture
VRT isn't a cost — it's a margin question. A petrol mild-hybrid 2024 reg with 100 g/km CO₂ might be 12% VRT. A 2017 diesel SUV at 175 g/km might be 28%. That's the difference between a €1,500 VRT and a €4,500 VRT on the same OMSP.
If you're importing speculatively, the CO₂ band of the car you buy matters more than the price you paid for it. Sound the cars out for emissions before you bid.
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