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Company Car VRT Calculator

Calculate VRT for business and company vehicles with tax implications

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Business Vehicle VRT Calculator

Based on official Revenue.ie VRT rates and calculation methods.

🏢 Company Car VRT Considerations

📋 Business-Specific VRT Rules

  • 💳 VAT Recovery: VAT-registered businesses can recover VAT on VRT payments
  • 🏦 Capital Allowances: VRT is part of the vehicle's capital cost for tax purposes
  • 📈 BIK Implications: VRT increases the vehicle's specified amount for Benefit-in-Kind calculations
  • 🚚 Fleet Discounts: Large fleet purchases may qualify for OMSP reductions

📊 Tax Treatment by Business Type

  • 👤 Sole Traders: VRT deductible based on business use percentage
  • 🏢 Limited Companies: Full VRT cost allowable for corporation tax
  • 👥 Employee Cars: BIK applies when vehicle used for personal purposes

🌱 Green Vehicle Incentives

  • 🔋 Electric vehicle relief up to €5,000 (BEV) or €2,500 (PHEV)
  • ⚡ Accelerated capital allowances for qualifying green technology
  • 🟢 Lower BIK rates for low-emission vehicles