Commercial Van VRT Calculator
Calculate VRT for your commercial vans including small, medium, and large vans with accurate current rates
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- Van Benefits
- - Lower VRT Rates: Commercial vans use Category B rates (13.3% flat)
- - VAT Recovery: Claim back VAT on business vans
- - Tax Deductions: Van expenses are tax-deductible for businesses
- - Payload Capacity: Higher load capacity for business operations
Commercial Van VRT Rates 2026
| Van Category | VRT Rate | Payload Capacity | Typical Use |
|---|---|---|---|
| Small Vans (up to 3.5t) | 13.3% | Up to 1,000kg | Urban deliveries, service calls |
| Medium Vans (3.5-7.5t) | 13.3% | 1,000-2,000kg | Larger deliveries, equipment transport |
| Large Vans (7.5t+) | 13.3% | 2,000kg+ | Heavy goods, construction materials |
| Pickup Trucks | 13.3% | Varies | Construction, farming, utility work |
| Light Delivery Vans | 13.3% | Up to 1,500kg | E-commerce, courier services |
All commercial vans qualify for Category B VRT rates, offering real savings over private car rates which can reach up to 41%.
Understanding Commercial Van VRT and the N97 Relief
If you are importing a commercial van into Ireland, the N97 relief is one of the most important things to understand. This relief, administered by Revenue, allows certain commercial vehicles to qualify for a reduced VRT rate of 13.3 percent rather than the standard passenger car rates that can reach as high as 37 percent. But not every van automatically qualifies.
What the N97 Relief Requires
To benefit from the N97 relief, your van must meet strict criteria set by Revenue. The vehicle must be designed and constructed for the carriage of goods rather than passengers. This means fixed rear bodywork, no rear seats or side windows behind the driver, and a clear load-carrying area. If the van has any modifications that suggest passenger use, Revenue may reclassify it as a dual-purpose vehicle and apply the higher passenger car VRT rate instead.
Dual-Purpose Vehicles vs Commercial Vans
A common mistake importers make is assuming every van qualifies for the commercial rate. Vehicles like crew cabs or combi vans often fall into the dual-purpose category. These have additional seats or windows in the rear, which means they are treated as passenger vehicles for VRT purposes. The difference can be substantial. A dual-purpose van worth 30,000 euros with CO2 emissions of 150g/km faces a VRT rate of 20 percent, costing 6,000 euros, whereas the same vehicle classified as commercial would cost just 3,990 euros at 13.3 percent.
Key Points to Remember
- Category B commercial vans get a flat VRT rate of 13.3 percent regardless of CO2
- Pickup trucks are often treated as commercial vehicles but check the specific model
- VAT on commercial vehicles can be reclaimed if you are VAT-registered for business
- Revenue may inspect the vehicle to verify its commercial classification
- Age depreciation reduces the OMSP and therefore the total VRT due
Commercial Van VRT Rates in Ireland
When you register a commercial van in Ireland, it falls under Category B for VRT purposes. This is a flat rate of 13.3 percent applied to the Open Market Selling Price, or OMSP. The rate does not change based on CO2 emissions, engine size, or fuel type. Whether you are registering a 2019 Ford Transit or a brand new Mercedes Sprinter, the 13.3 percent figure stays the same.
Category B exists because commercial vehicles serve a different purpose than private cars. Revenue recognises that businesses need affordable access to vans and trucks, so the tax rate is set lower than passenger car rates which can climb to 37 percent. The catch is that the vehicle must genuinely be built for carrying goods. A van with rear seats and side windows behind the B-pillar will not qualify. Revenue can and does reclassify vehicles that look like they are designed for passengers.
The OMSP that Revenue uses is not always what you paid for the van. Revenue publishes their own valuation tables, and these tend to be slightly higher than what you would pay on the open market. For a three-year-old van, the OMSP might sit around 70 to 80 percent of the original list price. A new van gets valued closer to the full retail price, but age depreciation still applies from day one.
If your van qualifies as a Category B vehicle, you also avoid the motor tax surcharges that apply to high-emission private cars. A diesel van emitting 200g/km pays the same VRT as one emitting 120g/km. This makes commercial vans a straightforward proposition when it comes to tax planning, especially for businesses running fleets of multiple vehicles.
Popular Commercial Vans and Their VRT Costs
The Irish commercial van market is dominated by a few key models. Each one sits in a slightly different price bracket, which means VRT costs vary even though the rate stays at 13.3 percent.
The Ford Transit Custom is the best-selling van in Ireland, and for good reason. It is available in three wheelbases and multiple roof heights, with prices starting around 33,000 euros for a base Trend panel van. A well-specced Limited model with the 2.0-litre EcoBlue diesel engine can push past 40,000 euros. At those prices, VRT on a new Transit Custom sits between 4,389 and 5,320 euros. A two-year-old model with 30,000 kilometres on the clock might attract closer to 3,000 euros in VRT depending on the condition and spec.
The Mercedes Sprinter occupies the larger end of the market. A medium-wheelbase Sprinter with a 3.5-tonne gross vehicle weight starts at roughly 42,000 euros in base specification. The long-wheelbase high-roof variant, which is the one most delivery companies opt for, can cost 55,000 euros or more. VRT on that kind of van runs from about 5,586 for a base model up to 7,315 for the full-size version. The Sprinter holds its value well in Ireland, so second-hand examples still attract meaningful VRT bills.
The Volkswagen Crafter sits somewhere between the Transit and the Sprinter in both size and price. A standard panel van version starts at around 38,000 euros, while the long-wheelbase model goes for roughly 45,000 euros. VRT on a new Crafter lands between 5,054 and 5,985 euros. The Crafter is popular with tradespeople who need a bit more space than a Transit but do not want the bulk of a full Sprinter. It also tends to have lower running costs than the Mercedes, which matters when you are covering 30,000 kilometres a year on Irish roads.
For smaller operations, the Volkswagen Transporter and the Renault Trafic are worth considering. Both sit in the 28,000 to 35,000 euro range, with VRT costs between 3,724 and 4,655 euros. These vans are popular with electricians, plumbers, and smaller delivery firms who do not need the payload capacity of a full-size van.
Panel Van vs Crew Van vs Minibus VRT
The type of van you register has a direct impact on how much VRT you pay. Revenue classifies commercial vehicles into distinct categories, and getting this wrong can cost you thousands.
A panel van is the simplest case. These are your standard cargo vans with a solid rear body, no back seats, and no side windows behind the driver. They qualify for Category B VRT at 13.3 percent, and that is the end of it. Most Transit, Sprinter, and Crafter panel vans fall into this category without any fuss.
A crew van is where things get complicated. These vans have two rows of seats, usually accommodating five or six people, plus a smaller cargo area behind the second row. Revenue may classify a crew van as a dual-purpose vehicle rather than a pure commercial vehicle. If that happens, the VRT rate jumps from 13.3 percent to the standard passenger car rates, which depend on CO2 emissions. For a crew van worth 35,000 euros with CO2 emissions of 180g/km, the difference between Category B and passenger car rates can be over 3,000 euros.
A minibus is treated as a passenger vehicle by default. If your van has more than eight seats, including the driver, it is classified as a minibus and falls under the passenger car VRT regime. This is a common trap for people importing shuttle vans or adapted vehicles. A Mercedes Sprinter minibus with 16 seats will face a very different VRT bill than the same van in panel van configuration, even if the base vehicle is identical.
The lesson here is straightforward. Before you buy or import a van, check the seating arrangement and body configuration against Revenue's classification criteria. A quick check of the logbook or V5C document will tell you how the vehicle is classified in the country of origin, but that classification does not always match what Revenue expects. When in doubt, contact Revenue directly or use a customs broker who specialises in commercial vehicle imports.
Importing a Commercial Van to Ireland
Importing a commercial van to Ireland involves several steps, and the process is slightly different from importing a private car. The most common source countries are the United Kingdom and mainland Europe, with the UK still representing the largest share of imports despite Brexit.
When your van arrives at an Irish port, you will need to complete a customs declaration. For vans valued under 135 euros, no customs duty applies. For vans valued above that threshold, the customs duty rate is 10 percent for vehicles originating in the UK and 6.5 percent for vehicles from the EU. These rates apply to the customs value of the vehicle, which includes the purchase price, shipping costs, and any insurance charges.
After customs clearance, you register the van with Revenue for VRT. You can do this at a motor tax office or through the Revenue online service. You will need the original purchase invoice, proof of customs clearance, the vehicle logbook or equivalent document, and valid insurance. Revenue will assess the OMSP and calculate your VRT at 13.3 percent if the van qualifies as a Category B commercial vehicle.
The practical costs stack up beyond just VRT. Shipping from the UK to Ireland typically costs between 300 and 600 euros for a standard panel van. If you are buying from mainland Europe, expect to pay more, often between 800 and 1,500 euros depending on the origin country and the size of the van. There are also insurance costs for transit, which usually run to about 1 to 2 percent of the vehicle value.
One thing that catches people off guard is the requirement for a CVRT, or Commercial Vehicle Roadworthiness Test, for vans over a certain age and weight. If your imported van is older than four years and has a gross vehicle weight exceeding 3,500 kilograms, you will need to pass a CVRT before it can be registered and taxed in Ireland. This test is separate from the standard NCT and covers things like braking performance, emissions, and load security. Budget around 150 to 200 euros for the test itself, plus any remedial work that might be needed to bring the van up to standard.
Commercial Van VRT Cost Examples
Working through a few real-world examples makes the numbers easier to understand. These calculations use the current 13.3 percent Category B rate and the depreciation factors that Revenue applies based on vehicle age.
Example one: a two-year-old Ford Transit Custom 290 Trend with a 2.0-litre EcoBlue engine. The OMSP comes in at 32,000 euros. Applying a 20 percent age depreciation gives an adjusted value of 25,600 euros. The VRT is then 25,600 multiplied by 13.3 percent, which equals 3,405 euros. Add to that the customs duty if importing from the UK at 10 percent of the customs value, and you are looking at an additional 3,200 euros in duty on top of the purchase price.
Example two: a brand new Mercedes Sprinter 314 CDI long-wheelbase high-roof. The OMSP for this model is 52,000 euros. Since it is a new vehicle, there is no age depreciation, so the VRT is calculated on the full 52,000 euros. At 13.3 percent, that comes to 6,916 euros. If this van is being imported from Germany, you would also face 6.5 percent customs duty, which adds another 3,380 euros to the total cost. Total tax and duty in this scenario runs to approximately 10,296 euros.
Example three: a three-year-old Volkswagen Crafter 2.0 TDI panel van with a mid-range specification. The OMSP is 38,000 euros. After a 30 percent age depreciation, the assessed value drops to 26,600 euros. The VRT at 13.3 percent comes to 3,538 euros. If the van was purchased in the Netherlands and imported through Dublin Port, there is no customs duty because it is an EU-origin vehicle. The total additional cost beyond the purchase price is roughly 3,538 euros for VRT plus around 1,200 euros for shipping and processing fees.
These examples show that while the 13.3 percent rate is predictable, the total cost of importing a commercial van depends heavily on where the vehicle originates, its age, and its condition at the time of import. Planning ahead and getting accurate OMSP figures from Revenue before you commit to a purchase can save you from nasty surprises at the port.