If you're planning to import a car into Ireland in 2026, you need to know about the changes to VRT that took effect this year. Some of them will save you money. Others will cost you more. And a few of them might change your mind about which car to buy in the first place.
Every year, Revenue tweaks the VRT system. Sometimes the changes are small - a percentage point here, a threshold adjustment there. But 2026 has seen some bigger shifts, especially around electric vehicles, the NOx levy, and how Revenue calculates the Open Market Selling Price for used imports. If you're not across these changes, you could end up paying more than you expected.
Let me break down everything that's changed, what it means for different types of buyers, and how to make sure you're not caught out.
The Big Picture: Why VRT Changes in 2026 Matter
Ireland's VRT system is designed to do two things: raise revenue and influence what cars people buy. The government wants to encourage lower-emission vehicles and discourage high-emission ones. Every change to the VRT system reflects that goal. If you're importing a car that fits the government's environmental targets, you'll pay less. If you're importing a gas-guzzler, you'll pay more. Simple as that.
The 2026 changes continue this trend. EVs get more relief (for now). High-emission diesels get hit harder. And there are some new wrinkles around how Revenue values used cars that could affect anyone importing a second-hand vehicle.
Here's what I'd say upfront: if you're in the market for a car in 2026, check the VRT before you buy, not after. A car that was a good deal in 2025 might be a different proposition in 2026, especially if it falls into a higher CO2 band or attracts a bigger NOx levy.
CO2 Band Changes for 2026
The CO2 emission bands are the foundation of the VRT system. Your car's CO2 figure determines which band it falls into, and that band determines the VRT rate you pay. Here are the bands that apply in 2026:
- Band A1 (0-50g/km): 7% VRT rate - mainly for electric and plug-in hybrid vehicles
- Band A2 (51-80g/km): 9% VRT rate
- Band A3 (81-100g/km): 13% VRT rate
- Band A4 (101-110g/km): 15% VRT rate
- Band B1 (111-120g/km): 16% VRT rate
- Band B2 (121-130g/km): 18% VRT rate
- Band C (131-140g/km): 20% VRT rate
- Band D (141-150g/km): 22% VRT rate
- Band E (151-155g/km): 24% VRT rate
- Band F (156-160g/km): 26% VRT rate
- Band G (161-165g/km): 28% VRT rate
- Band H (166-170g/km): 30% VRT rate
- Band I (171-175g/km): 32% VRT rate
- Band J (176-180g/km): 34% VRT rate
- Band K (181-185g/km): 36% VRT rate
- Band L (186-190g/km): 38% VRT rate
- Band M (over 190g/km): 43% VRT rate - the top band for the highest emitters
The main change for 2026 is at the top end. Cars with emissions over 190g/km now face a 43% VRT rate, up from 41% in previous years. That might not sound like much, but on a car with an OMSP of EUR 50,000, the difference is EUR 1,000 extra in VRT.
For context, a high-performance SUV like a Range Rover Sport or a BMW X5 M can easily push past 190g/km. The VRT on those cars is now eye-watering. I've seen calculations where the VRT alone is over EUR 25,000 for the highest-emission models. At that point, you have to seriously question whether importing makes financial sense.
The lower bands haven't changed much for 2026. Band A1 still sits at 7%, which is great for EVs and plug-in hybrids. The government has held these rates steady to encourage adoption. Whether that continues in future budgets is anyone's guess, but for now, low-emission cars remain the smart choice from a VRT perspective.
Electric Vehicle Relief Updates for 2026
Here's some good news. The VRT relief for electric vehicles has been extended through 2026. If you're importing a pure EV (not a hybrid), you get a reduction in the VRT payable. The exact amount of the relief depends on the value of the vehicle.
For 2026, the relief is structured as follows:
- EVs with an OMSP up to EUR 40,000: VRT relief of up to EUR 5,000
- EVs with an OMSP between EUR 40,000 and EUR 50,000: Reduced relief, tapering down
- EVs with an OMSP over EUR 50,000: Limited relief, mainly on the first EUR 40,000 of value
What does this mean in practice? If you import a 2023 Tesla Model 3 with an OMSP of around EUR 35,000, the VRT at 7% would be EUR 2,450. But the EV relief knocks off up to EUR 5,000. Since the relief can't exceed the VRT amount, you'd pay zero VRT on that car. Same for a Nissan Leaf, a Volkswagen ID.4, or most mainstream EVs under the EUR 40,000 threshold.
Once you go above EUR 40,000, the relief starts to taper. A Porsche Taycan with an OMSP of EUR 80,000 would have a VRT of EUR 5,600 at 7%. The relief would reduce this, but you'd still pay something. Exactly how much depends on the exact OMSP and the relief calculation.
The important thing to know: this relief is not permanent. It's been extended year by year, and there's no guarantee it'll continue into 2027. If you're thinking about importing an EV, 2026 might be the last year to get the full relief. The government has been signalling that they'll phase it out as EV adoption increases, so don't assume it'll be there forever.
NOx Levy Changes for 2026
The NOx (nitrogen oxides) levy is an additional charge on diesel vehicles, calculated based on the car's NOx emissions in milligrams per kilometre. It was introduced to discourage diesel cars, especially older ones with higher emissions.
For 2026, the NOx levy has been adjusted:
- Diesel cars with NOx emissions below 80mg/km: No levy (this threshold was previously lower)
- Diesel cars with NOx emissions between 80mg/km and 120mg/km: Reduced levy rate
- Diesel cars with NOx emissions between 120mg/km and 180mg/km: Increased levy rate
- Diesel cars with NOx emissions above 180mg/km: Maximum levy of up to EUR 4,850
The key change is that the penalty for high-NOx diesels has increased. If you're importing a diesel car that's a few years old - say a 2018 or 2019 model - the NOx levy can add thousands to your VRT bill. I've seen people import a 2019 BMW 5 Series diesel and pay over EUR 3,000 just in NOx levy, on top of the regular VRT.
If you're considering a diesel import, check the NOx emissions figure before you commit. The figure is usually in the car's Certificate of Conformity or in the manufacturer's technical data. Modern diesels (2021 onwards) tend to have lower NOx emissions thanks to better emissions control technology. Older diesels are the ones that get hammered.
My honest advice: unless you're doing very high mileage, a diesel import in 2026 is hard to justify. The VRT rate is higher than petrol for the same CO2 band, plus you've got the NOx levy on top. Petrol, hybrid, and especially electric are all more tax-efficient options for most people.
OMSP Calculation Changes for 2026
The Open Market Selling Price is Revenue's estimate of what your car would sell for on the Irish market. It's the single biggest factor in your VRT calculation. For 2026, Revenue has updated how they calculate the OMSP for used imports.
The main change is that Revenue is using more data sources to determine OMSPs. They're pulling from dealer listings, auction results, and import data to build a more accurate picture of what each car is worth. In theory, this should mean fairer valuations. In practice, it means the OMSP for some cars has gone up, especially for popular models that hold their value well.
Cars that have seen OMSP increases include:
- Popular SUVs like the Toyota RAV4, Nissan Qashqai, and Hyundai Tucson
- Electric vehicles, where demand has pushed up second-hand prices
- Diesel cars that are still in demand for high-mileage drivers
Cars where the OMSP has stayed stable or dropped:
- Older diesel cars (2016 and earlier) where demand is falling
- Luxury sedans that don't hold value as well in the Irish market
- Niche or uncommon imports where Revenue has less data to work with
The practical impact: if you're importing a popular SUV, expect the OMSP to be at the higher end. If you're importing something less common, you might have more room to negotiate with Revenue on the valuation.
One more thing: Revenue has also tightened the rules around what evidence they accept for a lower OMSP. Adverts for similar cars are still useful, but they prefer dealer listings over private sales. And they want adverts that are current (within the last 30 days), not old listings that might not reflect the current market.
Motor Tax Changes for 2026
This isn't strictly a VRT change, but it affects your overall cost of owning a car in Ireland, so it's worth covering. Motor tax rates for 2026 have been adjusted in line with inflation. The annual rates are:
- Electric vehicles: EUR 120 per year (unchanged)
- 0-80g/km CO2: EUR 180 per year
- 81-100g/km: EUR 270 per year
- 101-110g/km: EUR 300 per year
- 111-120g/km: EUR 330 per year
- 121-130g/km: EUR 390 per year
- 131-140g/km: EUR 460 per year
- 141-150g/km: EUR 600 per year
- 151-155g/km: EUR 750 per year
- 156-160g/km: EUR 850 per year
- 161-165g/km: EUR 950 per year
- 166-170g/km: EUR 1,200 per year
- 171-175g/km: EUR 1,450 per year
- 176-180g/km: EUR 1,800 per year
- 181-185g/km: EUR 2,050 per year
- 186-190g/km: EUR 2,350 per year
- Over 190g/km: EUR 2,350 per year (unchanged from 2025)
The rates haven't changed dramatically for 2026 - mostly small adjustments. But the gap between low-emission and high-emission cars remains huge. An EV costs EUR 120 a year to tax. A high-emission SUV costs EUR 2,350. Over five years of ownership, that's a difference of over EUR 11,000 just in motor tax.
When you're comparing the total cost of importing a car, don't forget to factor in the annual motor tax. A car that's cheap to buy but expensive to tax might not be the bargain it first appears.
VRT Reliefs and Exemptions Still Available in 2026
Apart from the EV relief, there are several other VRT reliefs and exemptions that are still available in 2026. It's worth knowing about them even if you don't think you qualify - you might be surprised.
Disabled Drivers and Disabled Passengers Scheme
This scheme provides relief from VRT (and VAT) for vehicles adapted for use by a person with a qualifying disability. The relief can be worth up to EUR 10,000 or more, depending on the vehicle. To qualify, you need a Primary Medical Certificate from the HSE. The vehicle must be specially adapted or used primarily for transporting the disabled person.
If you're caring for someone with a disability and you're importing a car, look into this. The application process takes a few months, but the savings are substantial. Even if you've already paid VRT, you can claim a refund if you qualify retrospectively (within the time limits).
Passenger Seat Removal (PSR) Scheme
If you remove the passenger seats from a vehicle and convert it for commercial use (like a van conversion), you may qualify for a VRT refund. This is more niche, but relevant if you're importing a minibus or a multi-purpose vehicle and converting it for business use.
Temporary Importation
If you're bringing a vehicle into Ireland temporarily (less than 12 months), you don't have to pay VRT at all. This applies to tourists, students, and people working in Ireland for a fixed period. You just need to declare the temporary importation to Revenue and provide proof that you'll be taking the vehicle out of the country within the timeframe.
This isn't new for 2026, but the rules haven't changed either. If you're only planning to stay in Ireland for less than a year, don't pay VRT - use the temporary importation route instead.
How Revenue Enforces the 2026 Rules
Revenue has stepped up enforcement of VRT rules in 2026. There are more roadside checks, more data sharing with the NCT and the Gardai, and more use of automatic number plate recognition (ANPR) to identify unregistered vehicles on Irish roads.
If you're caught driving an unregistered vehicle, the penalties can include:
- Seizure of the vehicle
- A fine of up to EUR 5,000
- An additional VRT assessment at a penalty rate
- Court proceedings in serious cases
The message is clear: don't cut corners on the VRT process. The days when you could drive around on UK plates for months without anyone noticing are over. The ANPR cameras are good, and they're getting better.
I'm not saying this to scare you. If you follow the rules - book your appointment within 7 days, register within 30 days, pay the right amount - you've got nothing to worry about. But if you're tempted to "save money" by skipping the VRT process, you're taking a real risk.
UK-EU Trade Changes Affecting Imports
Since Brexit, imports from the UK have been subject to customs checks and duties. For 2026, there have been some adjustments to the rules.
The most important one: the rules of origin requirements for UK-manufactured cars have been tightened. If you're importing a car that was manufactured in the UK (like a MINI, a Nissan built in Sunderland, or a Toyota built in Derbyshire), you need to check whether it qualifies for preferential tariff treatment under the UK-EU Trade and Cooperation Agreement.
If the car qualifies, the customs duty is 0% (for cars meeting the rules of origin). If it doesn't, the duty is 10% of the vehicle value. That's a significant difference. A EUR 30,000 car would have either EUR 0 or EUR 3,000 in customs duty depending on the origin status.
For EU-manufactured cars imported from the UK (like a German BMW or a French Peugeot that was sold in the UK), the rules of origin don't apply in the same way. You'll likely pay the 10% duty regardless, though VAT is still due at 23% on the total.
My advice: if you're importing from the UK, check the Certificate of Origin before you buy. If the car was made in the EU or has sufficient EU content, you might get a break on the duty. If it's a UK-made car, the paperwork matters even more.
VRT Surcharges and Penalties in 2026
Revenue has also updated some of the penalty rates for 2026. The late registration surcharge has been adjusted. If you don't register your vehicle within 30 days of it entering the State, you can be charged an additional VRT assessment. Once complete, your vehicle receives an IRN (Irish Registration Number) and can be driven legally on Irish roads. In 2026, that assessment is calculated at a higher rate than the standard VRT - effectively a penalty for not meeting the deadline.
The late booking surcharge (if you don't book an NCTS appointment within 7 days of entry) is also still in place. And Revenue has introduced clearer guidelines on what happens if you're caught driving an unregistered vehicle - including potential seizure and court proceedings.
None of this is stuff you want to deal with. The deadlines are tight, but they're perfectly manageable if you plan ahead. Book your appointment the day the car arrives. Register within 30 days. Simple.
How the Changes Affect Different Buyers
If You're Importing an Electric Car
You're in a good position for 2026. The VRT rate is still 7%, you get up to EUR 5,000 relief, and motor tax is only EUR 120 per year. The only risk is if the car's OMSP is high - luxury EVs can still attract significant VRT even after the relief. Check the OMSP before you commit, and use our calculator to estimate what you'll actually pay.
If You're Importing a Petrol or Hybrid
You're in the middle ground. CO2 bands haven't changed dramatically for petrol cars, and there's no NOx levy for petrol engines. The key is to choose a car in a lower CO2 band. A car with emissions under 140g/km will cost you 20% VRT or less. Over 190g/km, and you're looking at 43%. The difference on a EUR 40,000 car is over EUR 9,000. Choose carefully.
If You're Importing a Diesel
You're the one who needs to be most careful in 2026. The NOx levy is higher than ever, CO2 rates are broadly similar, and the OMSP for popular diesel SUVs has gone up. Unless you're doing serious mileage (20,000+ km per year), a diesel import is hard to justify on tax grounds alone. If you are going ahead, focus on newer diesels (2021 onwards) with lower NOx emissions.
If You're Importing a Classic or Vintage Car
Good news: classic cars (over 30 years old) are generally exempt from VRT in Ireland, and that hasn't changed for 2026. The exemption applies if the car is of historical interest and is used mainly for cultural purposes (shows, rallies, etc.). You'll need to apply for the exemption through Revenue and provide evidence of the car's age and condition. The rules haven't changed much, but Revenue is looking more carefully at "classic" claims for cars that are clearly being used as daily drivers.
What to Watch For in Future Budgets
The 2026 changes are significant, but the direction of travel is clear. The government wants to:
- Phase out VRT relief for EVs as adoption reaches critical mass
- Increase the NOx levy further for diesel cars
- Tighten the top CO2 bands to discourage the highest-emission vehicles
- Use OMSP data to capture more accurate valuations
If you're planning a car purchase for late 2026 or 2027, keep an eye on the Budget announcements. The October budget usually includes VRT changes that take effect the following January. If the EV relief is going to be reduced or removed, you'll want to know before you buy.
A few things I'd watch for:
- Whether the EV relief threshold drops from EUR 40,000 to EUR 30,000
- Whether the NOx levy bands tighten further
- Whether the top VRT rate (currently 43%) goes higher
- Whether plug-in hybrids lose their preferential treatment
Nobody has a crystal ball on this stuff. But the pattern is consistent: lower emissions = lower tax. That's not going to change.
Using the VRT Calculator for 2026
Our VRT calculator has been updated for all the 2026 changes. It'll give you an estimate based on the current CO2 bands, NOx levy rates, and EV relief amounts. It's free, takes about two minutes, and gives you a solid number to work with.
Just keep in mind that it's an estimate. The actual VRT will depend on Revenue's OMSP assessment on the day of your appointment. But knowing the ballpark figure before you buy gives you negotiating power and helps you budget properly.
If you've got a specific car in mind and you're not sure how the 2026 changes affect it, plug the details into the calculator and see what comes out. It's better to find out before you buy than after.