smart VRT Calculator
Calculate VRT for your smart with model-specific considerations.
Why smart is Popular in Ireland
smart is a German manufacturer best known for compact city EVs. The brand's models are regularly imported to Ireland, and understanding the VRT implications before you buy can save you a fair bit of money. VRT is calculated on the Irish OMSP (Open Market Selling Price), not the price you pay abroad, so choosing a lower-CO2 model is the most effective way to reduce your bill.
Popular smart Models
smart ForTwo
Estimate VRT using the calculator above with your OMSP and CO2 figure.
smart ForFour
Estimate VRT using the calculator above with your OMSP and CO2 figure.
smart EQ Fortwo
Estimate VRT using the calculator above with your OMSP and CO2 figure.
smart Roadster
Estimate VRT using the calculator above with your OMSP and CO2 figure.
smart VRT Bands in Ireland
VRT in Ireland is charged on a CO2 percentage basis. The lower the CO2 emissions of your smart, the lower the rate. VRT bands run from 7% (up to 50g/km CO2) to 41% (191g/km and above), on a 20-band WLTP scale. Electric smart models receive up to €5,000 VRT relief (tapering to zero at €50,000 OMSP); plug-in hybrid relief ended on 31 December 2021.
Because smart offers compact city EVs, buyers should compare the specific CO2 figure of each model rather than assuming all variants cost the same. Small differences in emissions can move a car between bands and change the VRT by several thousand euro.
Importing a smart to Ireland
Importing a smart from the UK or EU follows the standard Irish process: pay any applicable customs duty, pay Irish VAT at 23%, then present the vehicle at a Revenue VRT office with the registration document, proof of purchase, Certificate of Conformity, and NOx emissions data. Revenue assesses the OMSP and applies the CO2-based VRT rate. Allow two to four weeks for the full process.
Lower-CO2 and electric smart models are the smartest imports from a VRT perspective, while high-performance variants with emissions above 190g/km sit in the top 41% band and attract the highest charges.
smart VRT FAQs
How is VRT calculated on a smart imported to Ireland?
VRT on a smart uses the same CO2-based system as all Irish imports. Revenue assesses the OMSP, applies age-related depreciation (10% at 1-2 years up to 50% over 5 years), then charges the CO2-band percentage rate. Electric models receive up to €5,000 VRT relief (tapering to zero at €50,000 OMSP); plug-in hybrid relief ended on 31 December 2021.
Which smart model has the lowest VRT?
The lowest VRT applies to the lowest-CO2 smart models, especially electric variants that qualify for up to €5,000 VRT relief; plug-in hybrid relief ended on 31 December 2021. Always check the official WLTP CO2 figure for the exact car.
Does importing a smart save money?
Importing can save versus Irish forecourt prices, but you must add VRT, any customs duty, and 23% VAT. Compare the total landed cost before committing.