Van VRT Calculator Ireland

Van VRT Rates 2026

From July 2025, vans and small commercial vehicles (Category B) are subject to new CO₂-based VRT rates instead of flat fees.

New Van VRT Rates (2026)

Van VRT Examples

Van Import Guide

Before July 2026

• Flat €200 VRT for most small vans
• Simple calculation regardless of value or emissions
• Consider timing your import

From July 2026

• CO₂-based rates: 8% or 13.3%
• Higher VRT for valuable vans
• Incentive for low-emission commercial vehicles
• Electric vans benefit from 8% rate

Popular Van Models and VRT

• Ford Transit: Various sizes, typically 110-150 g/km
• Mercedes Sprinter: Larger van, usually 150+ g/km
• Volkswagen Crafter: Medium-large van, 140-160 g/km
• Nissan NV200: Small van, often under 120 g/km
• Electric vans: 0 g/km, qualify for 8% rate

Van VRT Rates in Ireland

If you're buying a van in Ireland, you'll need to understand how VRT works for commercial vehicles. Vans fall into a category called Category B, which is separate from regular cars. The rules are simpler than car VRT, but that doesn't mean they're cheap.

Before July 2025, most small vans paid a flat rate of €200 for VRT regardless of their value or emissions. That changed when Revenue introduced CO2-based rates for Category B vehicles. Now the amount you pay depends on two things: the van's open market selling price (OMSP) and its CO2 emissions measured in grams per kilometre.

There are only two rates for vans. If your van produces 120 g/km or less of CO2, you pay 8% of the OMSP. If it produces more than 120 g/km, you pay 13.3% of the OMSP. That's it. No complicated bands like you see with cars. The minimum VRT for low-emission vans is €160, and for high-emission vans it's €266.

So what does that look like in practice? A basic panel van with an OMSP of €25,000 and emissions of 145 g/km would cost you about €3,325 in VRT. A small electric van valued at €30,000 with zero emissions would be around €2,400. That's a big difference, and it shows how much the CO2 figure matters when you're working out your budget.

Popular Van Models and Their VRT Costs

Some vans show up again and again on Irish roads, and for good reason. They're reliable, they're easy to get parts for, and most mechanics know them inside out. Here's what you can expect to pay in VRT for the most common models.

The Ford Transit is probably the most popular van in Ireland. It comes in several sizes, from the compact Transit Connect to the full-size Transit. The Transit Custom is the one you'll see most often. A 2024 model with an OMSP of around €32,000 and CO2 emissions of about 135 g/km would cost roughly €4,256 in VRT. That's at the 13.3% rate because it's over 120 g/km. If you go for the smaller Transit Connect with lower emissions, you might get under the 120 g/km threshold and pay only 8%.

The Mercedes Sprinter tends to be pricier. They're bigger vans used by tradespeople and delivery companies. A 2023 Sprinter with an OMSP of €48,000 and emissions around 170 g/km would cost about €6,384 in VRT. That's a serious chunk of money on top of the purchase price.

The Vauxhall Vivaro and Renault Trafic are both mid-size vans that often come in under the 120 g/km mark, especially the newer versions. A Vivaro valued at €27,000 with emissions of 115 g/km would cost about €2,160 in VRT at the 8% rate. That's more manageable for a small business owner watching their cash flow.

Electric vans like the Nissan e-NV200 and the new Mercedes eSprinter all produce zero emissions, so they qualify for the 8% rate. The catch is that electric vans tend to have a higher OMSP, so while the rate is lower, the base number you're calculating from is often higher.

Panel Van vs Double Cab vs Minibus

Not all vans are treated the same by Revenue, and picking the wrong classification can cost you. The type of vehicle you register affects which VRT rate applies and how it's taxed going forward.

A panel van is the standard commercial van with a single row of seats and a large cargo area behind. These are straightforward Category B vehicles and pay the CO2-based VRT rates of 8% or 13.3%. Most tradespeople, delivery drivers, and small business owners drive panel vans because they're practical and the VRT is predictable.

A double cab van has two rows of seats, so it can carry passengers as well as cargo. The classification depends on what Revenue considers the primary use. If the cargo area is open (like a pickup), it might be classified as a commercial vehicle. If it's enclosed, it could be classed as a passenger vehicle, which means car VRT rates apply. Car VRT rates can be notably higher, especially for diesel vehicles with higher emissions. Some double cab vans are registered as Category B if they're used purely for commercial purposes, but you need to keep evidence of that use.

A minibus with up to nine passenger seats is its own category. The VRT treatment depends on the number of seats and whether it's used for public or private transport. A nine-seater used for private purposes will usually pay car VRT rates. If it's used for public service transport, different rules apply and you may need a PSV licence. The NOx levy also applies differently to minibuses depending on fuel type and age.

Before you buy, check with your dealer or Revenue directly about how your specific vehicle will be classified. The difference between a commercial and passenger classification can be thousands of euros.

Importing a Van to Ireland

Plenty of Irish buyers look at vans from the UK or Northern Ireland because there's often better selection and lower prices. But importing a van isn't as simple as driving it home. There are several steps and costs to factor in.

First, you need to register the van with Revenue. You'll need to complete a VRT registration form and provide proof of ownership, the original registration documents, and your ID. You also need to bring the van to an NCTS centre for inspection. Revenue will assess the vehicle's value and assign an OMSP, which is what your VRT is calculated on.

The VRT itself is based on that OMSP and the CO2 emissions, using the same Category B rates whether the van is new or second-hand. If you're importing from the UK (post-Brexit), you may also need to pay customs duty if the van was manufactured outside the EU. UK-origin vans manufactured in the UK are subject to customs duty at a rate that varies, but it's typically around 6.5% of the vehicle value. Irish-manufactured vehicles or those from EU countries don't attract customs duty.

On top of VRT and any customs duty, you'll need to pay VAT at 23% on the value of the van including the customs duty. There's also the cost of shipping or driving the van to Ireland, which can range from a few hundred euro if you drive it yourself to over a thousand if you use a ferry and a transport company.

Don't forget the NOx levy if you're importing a diesel van. This can add several hundred euro depending on the emissions level. Many people find that after paying VRT, customs duty, VAT, and the NOx levy, the "cheap" UK van doesn't look quite so cheap anymore. Do the maths before you commit.

Van VRT Cost Examples

Here are three worked examples showing how VRT works out for different types of vans. These are second-hand vehicles being registered in Ireland in 2026.

Example one: a 2022 Ford Transit Custom Trend, diesel, with an OMSP of €28,500 and CO2 emissions of 142 g/km. Because the emissions are over 120 g/km, the VRT rate is 13.3%. That gives a VRT of €3,790.50. Add the NOx levy of around €400 for a diesel van of that age, and the total registration cost comes to roughly €4,190.

Example two: a 2023 Renault Trafic Sport, petrol, with an OMSP of €24,000 and CO2 emissions of 118 g/km. This one squeaks under the 120 g/km threshold, so the rate is 8%. The VRT is €1,920. No NOx levy applies because it's petrol. Total registration cost: €1,920. That's a saving of over €2,200 compared to the Transit, just because of the emissions band.

Example three: a 2024 Nissan e-NV200, electric, with an OMSP of €33,000 and zero emissions. The rate is 8%, giving a VRT of €2,640. Electric vans don't pay the NOx levy, so that's the total. Notice that even though the electric van has the highest OMSP, the 8% rate keeps the VRT relatively low. However, the higher OMSP means you're paying more than you would for a petrol van at the same 8% rate.

These examples show that emissions level and fuel type matter just as much as the price of the van when you're budgeting for registration.

Commercial Van VRT vs Private Car VRT - Key Differences

Many buyers assume that van VRT works the same way as car VRT. It does not, and the differences can notably affect your total cost. Understanding these distinctions is essential before you purchase or import a commercial vehicle.

The most obvious difference is the rate structure. Car VRT uses a graduated system of twenty CO2 bands ranging from 7% for zero-emission vehicles up to 41% for high-emission models. Van VRT, by contrast, has only two rates: 8% for vans with CO2 emissions of 120 g/km or below, and 13.3% for vans above that threshold. This makes van VRT much simpler to calculate but also means that once your van exceeds 120 g/km, there is no further escalation for higher emissions.

The NOx levy applies to both cars and vans, but the impact can differ. Cars face a NOx levy calculated on nitrogen oxide emissions in milligrams per kilometre, which can reach several thousand euro for older diesel cars. Vans are subject to the same NOx levy but the amounts tend to be lower because commercial diesel engines are often tuned for efficiency rather than performance. However, if you import an older diesel van from the UK, the NOx levy can still add several hundred euro to your registration cost.

VRT reliefs are another major difference. Electric cars qualify for up to 5,000 euro VRT relief, notably reducing their registration tax. Electric vans do not receive any comparable relief; they simply pay the 8% rate on their OMSP. Similarly, plug-in hybrid cars can claim VRT relief of up to 2,500 euro, while hybrid vans receive no special treatment. The rationale is that commercial vehicles are already taxed at lower rates, but the result is that the upfront cost of an electric van can be higher than expected.

Minimum VRT amounts also differ. Car VRT has no formal minimum, though the effective minimum is driven by the band structure. Van VRT has explicit minimums of 160 euro for vans at or under 120 g/km and 266 euro for those above. These minimums ensure that even very low-value vans contribute a baseline amount to the registration system.

• Rate structure: Cars use 20 bands (7%-41%); vans use 2 bands (8% or 13.3%)
• NOx levy: Applies to both but typically higher for cars due to performance tuning
• VRT reliefs: Electric cars get up to 5,000 euro relief; electric vans get none
• Minimum VRT: No formal minimum for cars; vans have 160 euro or 266 euro floor
• Calculation complexity: Car VRT requires exact CO2 band lookup; van VRT is a simple two-rate check

In practical terms, a diesel car with CO2 of 130 g/km would fall into the 17.5% VRT band and also incur a NOx levy. A diesel van with the same 130 g/km emissions would pay 13.3% VRT plus a NOx levy. The van rate is lower, but the car may qualify for reliefs that the van cannot access. Always run both calculations before deciding which vehicle type suits your needs.

VAT Implications for Van Purchases

Value-Added Tax (VAT) is a notable cost when buying a van in Ireland, whether new or imported. The standard VAT rate of 23% applies to the purchase price of the vehicle, including any customs duty if importing from outside the EU. Understanding how VAT interacts with your business structure can save you thousands of euro.

If you are a VAT-registered business using the van exclusively for taxable business supplies, you can reclaim the full VAT amount as input VAT on your regular VAT return. This effectively reduces the net cost of the van by 23%. However, Revenue imposes strict conditions. The van must be used solely for business purposes, you must hold a valid VAT registration number, and you must retain original invoices and proof of payment. If you use the van for any private travel, even occasional personal trips, the VAT recovery is restricted to the business-use proportion.

For vans used partly for business and partly for private purposes, Revenue's guidelines under Section 60 and Section 61 of the VAT Consolidation Act 2010 apply. You must apportion the VAT based on a fair and reasonable method, typically by keeping a mileage log for a representative period (usually 12 weeks) to establish the business-use percentage. If business use is 80%, you reclaim 80% of the VAT. If private use exceeds 20%, Revenue may require you to submit a Form VAT 3-A to account for the private-use portion on an annual basis.

• Full VAT recovery: Available if the van is used 100% for taxable business supplies and you are VAT-registered
• Partial VAT recovery: Required when the van is used for both business and private purposes
• Flat-rate scheme: Some unregistered businesses can use the flat-rate addition method instead of reclaiming input VAT
• Import VAT: VAT at 23% is payable at the point of import on the purchase price plus any customs duty
• Documentation: Keep all purchase invoices, import documents, mileage logs, and VAT returns for six years as required by Revenue

If you are not VAT-registered, the VAT on a van purchase becomes a non-recoverable cost. You may still be able to claim capital allowances on the net cost (excluding VAT) against your business profits, which provides some tax relief over time. Consider registering for VAT voluntarily if you plan to buy a van and expect to make enough taxable supplies to justify the registration. The threshold for mandatory VAT registration in Ireland is 37,500 euro for services and 75,000 euro for goods.

A common mistake is assuming that buying a van from a private seller in the UK avoids VAT. While private sales do not carry VAT, you will still pay Irish VAT at 23% on the import value when you register the vehicle in Ireland. There is no way to avoid VAT on importation if you are bringing the van into the State. Factor this into your budget before committing to a purchase abroad.