How much VRT do I pay on a new car in Ireland?

VRT on a new car in Ireland is calculated as a percentage of the Open Market Selling Price (OMSP), ranging from 7% for zero-emission vehicles to 41% for high-emission vehicles. For example, a new car with 120g/km CO2 and 35,000 OMSP would have a VRT of approximately 5,250 (15% band).

Do I pay VAT on a new car in Ireland?

Yes, VAT at 23% is charged on new cars purchased from a dealer in Ireland. If importing a new car from the EU, you may need to pay Irish VAT if the car wasn't previously registered. From the UK (post-Brexit), both customs duty (10%) and VAT (23%) apply.

What is the total cost of buying a new car in Ireland?

The total cost includes: the car price (ex-VAT), VAT at 23%, VRT (7-41% of OMSP), motor tax, and registration fees. For a typical 35,000 new car, expect to pay approximately 7,000 VAT, 5,250 VRT, 200 motor tax, and 150 registration fee, totalling around 47,600.

How Much VAT and VRT on a New Car in Ireland? [2026 Guide]

Last updated: September 12, 2026 · Reviewed by Sarah Murphy, Lead VRT Analyst

Buying a new car in Ireland involves more than just the sticker price. You need to factor in VAT at 23%, VRT (Vehicle Registration Tax) ranging from 7% to 41%, plus motor tax and registration fees. This guide breaks down exactly what you'll pay and provides real examples for different car types.

Quick Answer: Total Cost Breakdown

For a typical new car priced at 35,000 (ex-VAT):

Car Price: 35,000
VAT (23%): 7,050
VRT (15% for 120g/km CO2): 5,250
Motor Tax (annual): 200
Registration Fee: 150
Total On-the-Road Cost: Approximately 47,650

Understanding VAT on New Cars

VAT Rates

Standard rate: 23% — applies to most new cars
Reduced rate: 13.5% — applies to certain adapted vehicles for disabled drivers

When VAT Applies

Buying from an Irish dealer: VAT is included in the quoted price
Importing from EU: VAT may apply if the car wasn't previously registered in another EU state
Importing from UK (post-Brexit): Both customs duty (10%) and VAT (23%) apply on the customs value
Importing from non-EU: Customs duty (10%) + VAT (23%) on (car value + shipping + duty)

Understanding VRT on New Cars

VRT is calculated on the Open Market Selling Price (OMSP) — what Revenue believes the car would sell for in the Irish market. For new cars, this is typically close to the dealer's list price.

VRT Bands for New Cars (WLTP)

CO2 (g/km)	VRT Rate	VRT on 35,000 OMSP
0 – 60	7%	2,450
61 – 80	9%	3,150
81 – 100	12%	4,200
101 – 120	15%	5,250
121 – 140	18%	6,300
141 – 155	21%	7,350
156 – 170	24%	8,400
171 – 190	27%	9,450
191 – 210	30%	10,500
211 – 225	33%	11,550
226 – 235	36%	12,600
236+	41%	14,350

Real-World Examples

Example 1: Toyota Corolla Hybrid (120g/km)

List Price: 32,000
VAT (23%): 6,400
VRT (15%): 4,800
Motor Tax: 180/year
Total On-the-Road: ~43,380

Example 2: BMW 3 Series (145g/km)

List Price: 48,000
VAT (23%): 9,600
VRT (21%): 10,080
Motor Tax: 280/year
Total On-the-Road: ~67,960

Example 3: Tesla Model 3 (0g/km — Electric)

List Price: 42,000
VAT (23%): 8,400
VRT (7% — EV rate): 2,940
EV Relief: -5,000 (if eligible)
Motor Tax: 0/year
Total On-the-Road: ~46,340

Calculate Your Exact Cost

Every car is different. Use our free calculator to get an instant estimate of your VRT based on the exact CO2 emissions and price of your vehicle.

Calculate Your VRT & Total Cost

How to Save on VRT

Choose a low-emission vehicle: Cars under 60g/km CO2 pay just 7% VRT vs 41% for high emitters
Consider an electric vehicle: EVs get 7% VRT plus up to 5,000 relief
Check age depreciation: Imported used cars may qualify for age-based OMSP reductions
Verify CO2 standard: Ensure your car is tested under WLTP (lower bands may apply)

How We Calculate This

All rates in this guide are sourced directly from Revenue.ie and represent the official 2026 VRT and VAT rates for Ireland.

Last updated: September 2026 · Reviewed by: Sarah Murphy, Lead VRT Analyst · Source: Revenue.ie VRT Guidelines