BMW vs Mercedes VRT

Key Takeaways

• BMW generally costs less in VRT than Mercedes across diesel and petrol segments
• The typical saving ranges from €100 (compact) to €4,000 (large executive/SUV)
• PHEV and fully electric models from both brands pay zero VRT — it is a draw
• Mercedes higher residual values increase OMSP, which raises the VRT calculation base
• BMW diesel engines typically produce lower CO2 and NOx, reducing both band rate and NOx levy

BMW vs Mercedes: VRT Overview

Choosing between a BMW and a Mercedes-Benz for import into Ireland involves more than comparing performance, comfort, and brand prestige. The Vehicle Registration Tax (VRT) you pay can vary significantly between the two manufacturers depending on the model, fuel type, CO2 emissions, and age of the vehicle. This comparison breaks down the real cost differences so you can make an informed decision before committing to an import.

Both BMW and Mercedes produce vehicles across a wide range of segments — from compact hatchbacks to luxury SUVs and high-performance saloons. However, their engine strategies differ. BMW has historically pushed efficient diesel engines in the 3 Series and 5 Series ranges, while Mercedes has invested heavily in mild-hybrid and plug-in hybrid technology across the C-Class and E-Class line-ups. These engineering choices directly affect which VRT band each vehicle falls into and how much tax you will pay.

In Ireland, VRT is calculated as a percentage of the Open Market Selling Price (OMSP) based on the vehicle’s CO2 emissions. The lower the CO2, the lower the band rate and the less you pay. On top of that, diesel vehicles attract an additional NOx levy that petrol and hybrid vehicles do not pay. Understanding how these factors play out across BMW and Mercedes model ranges is key to minimising your total import cost.

This guide covers every major segment where BMW and Mercedes compete head-to-head. We examine compact cars, executive saloons, plug-in hybrids, fully electric vehicles, large executive models, and SUVs. For each segment, we provide CO2 data, VRT band placements, OMSP estimates, NOx levy calculations, and total estimated VRT. We also include worked examples showing the complete calculation from start to finish, so you can see exactly how the numbers are derived.

Whether you are importing from the UK, Germany, France, or another EU country, the VRT calculation follows the same rules. The key variables are the vehicle’s CO2 emissions (from the Certificate of Conformity), the NOx emissions (diesel only), the OMSP (what the vehicle would sell for in the Irish market), and the age of the vehicle (which determines the age reduction factor). Our comparison uses current 2026 VRT rates and realistic OMSP values based on Irish market data from DoneDeal, Carzone, and dealer listings.

VRT CO2 Band Rates (2026)

Before comparing specific models, it is important to understand the VRT band structure that applies to all vehicles regardless of manufacturer. The CO2 emissions figure from the vehicle’s Certificate of Conformity determines the band.

BMW and Mercedes models span almost every band in this table. The key differentiator is the powertrain choice. A BMW 320d and a Mercedes C220d will typically land in the same band, while their petrol equivalents may sit one band lower or higher depending on the specific engine tune and transmission type.

Compact Segment: BMW 1 Series vs Mercedes A-Class

The compact segment is where many Irish importers start their search. Both the BMW 1 Series and the Mercedes A-Class offer premium badge appeal in a manageable size, but their VRT profiles differ based on engine choice and emissions output.

In the compact diesel segment, both cars land in Band C at 15.6%, but the BMW 118d tends to have slightly lower CO2 emissions under WLTP testing. The Mercedes A-Class also tends to carry a slightly higher OMSP in the Irish used market because it is more popular as a used import. The combination of marginally higher CO2 and higher OMSP means the Mercedes typically costs a few hundred euro more in VRT.

For petrol versions, the picture changes. The BMW 118i produces around 121 g/km CO2 (Band C), while the Mercedes A200 produces around 130 g/km (still Band C). The gap narrows in the petrol segment, and the difference in VRT is often negligible — less than €200 in most cases.

Executive Segment: BMW 3 Series vs Mercedes C-Class

The 3 Series and C-Class are the bread-and-butter models for both brands and the most commonly imported premium vehicles into Ireland. This is where the VRT comparison gets interesting because both manufacturers offer a wide range of powertrains — diesel, petrol, plug-in hybrid, and mild hybrid — each with very different VRT implications.

The BMW 320d generally edges ahead on two fronts: lower CO2 emissions (resulting in a lower band placement in some model years) and lower OMSP values. Mercedes C-Class models tend to hold their value better in the Irish used market, which paradoxically increases the VRT you pay because OMSP is the taxable base. A higher OMSP means a higher VRT even when the band rate is the same.

The NOx levy is another area where BMW typically wins. The B47 diesel engine in the 320d has consistently lower NOx emissions than the OM654 engine in the C220d, translating to a lower NOx levy. For a 2022 model, the difference can be €200 — €400 in favour of the BMW.

Plug-in Hybrid: BMW 330e vs Mercedes C300e

Plug-in hybrid electric vehicles (PHEVs) offer some of the best VRT savings in Ireland because they produce very low CO2 emissions in official testing. Both the BMW 330e and Mercedes C300e can fall into Band B or even Band A under WLTP, dramatically reducing the VRT compared to their diesel siblings.

Both the BMW 330e and Mercedes C300e fall into Band A because their WLTP CO2 emissions are below 60 g/km. This means the base VRT is zero for both vehicles. Neither vehicle attracts the NOx levy because they use petrol engines. Both qualify for PHEV VRT relief of up to €2,500, though since the base VRT is already zero, this relief does not provide additional benefit in most cases.

The real difference comes down to OMSP. The Mercedes C300e tends to command a higher price in the Irish used market, but since Band A means 0% VRT, this has no impact on the tax calculation. For PHEVs, the VRT comparison between BMW and Mercedes is essentially a draw — both are excellent choices from a tax perspective.

Fully Electric: BMW iX3 vs Mercedes EQC

Both BMW and Mercedes have entered the electric vehicle market with competitive offerings. Fully electric vehicles (BEVs) produce zero CO2 emissions, which means they automatically fall into Band A and pay no VRT. However, the vehicles themselves have different price points, which matters for total cost of ownership even though the VRT is zero.

For fully electric vehicles, the VRT comparison is irrelevant — both BMW and Mercedes BEVs pay zero VRT. The decision between the two comes down to range, charging speed, interior quality, and price. However, if the OMSP exceeds €40,000, the EV VRT relief tapers and eventually disappears for vehicles priced above €50,000. The Mercedes EQC tends to have a higher used price, which could push it above the relief threshold in some cases.

Large Executive: BMW 5 Series vs Mercedes E-Class

Move up to the large executive segment and the VRT differences become more pronounced. The BMW 5 Series and Mercedes E-Class are popular imports for buyers who want flagship comfort without the flagship price tag. Both are available in diesel, petrol, and plug-in hybrid configurations.

The large executive segment is where the BMW advantage becomes most apparent. The BMW 530d consistently achieves lower CO2 emissions than the Mercedes E300d, often landing one full band lower. Combined with lower OMSP values and lower NOx emissions, the BMW can save you between €1,500 and €4,000 in total VRT compared to the equivalent Mercedes.

For the range-topping models, the gap widens further. A BMW M550d xDrive with its quad-turbo diesel produces impressive performance while maintaining relatively moderate CO2 figures. The Mercedes AMG E43d, while also a performance diesel, tends to produce higher CO2 and NOx figures, pushing it into a higher VRT band and attracting a larger NOx levy.

SUV Segment: BMW X3 vs Mercedes GLC

SUVs are the fastest-growing segment in the Irish imported car market, and both BMW and Mercedes offer compelling options. The BMW X3 and Mercedes GLC are the most popular mid-size SUVs from each brand, and their VRT comparison reveals some important differences.

The BMW X3 edges ahead in the SUV segment for the same reasons it does in the saloon segment: lower CO2, lower NOx, and generally lower OMSP values. The Mercedes GLC has a stronger residual value in Ireland, which means a higher OMSP and higher VRT. The combined saving with the BMW X3 over the Mercedes GLC can be €2,000 — €3,500 when you factor in the lower band, lower OMSP, and lower NOx levy.

For the larger SUVs (BMW X5 vs Mercedes GLE), the same pattern holds. The BMW X5 xDrive30d typically produces lower CO2 than the Mercedes GLE 300d, and the OMSP gap is even wider in this segment, making the BMW the more VRT-efficient choice.

Age Depreciation: How Time Affects VRT for Both Brands

Both BMW and Mercedes vehicles benefit from age-related VRT reductions, but the rate at which each brand depreciates affects the OMSP and therefore the starting point for the VRT calculation. Understanding how age depreciation works for each brand is essential for timing your import correctly.

BMW vehicles tend to depreciate faster than Mercedes in the first three years, which means a 3-year-old BMW will typically have a lower OMSP than a comparable 3-year-old Mercedes. This is a disadvantage when selling but an advantage when importing, because a lower OMSP means lower VRT. For buyers targeting the sweet spot of 3 — 5 years old, the BMW will usually offer better VRT value.

After 6 years, both brands have depreciated substantially, and the VRT reduction reaches its maximum of 50%. At this age point, the OMSP difference between the two brands narrows significantly, and the VRT saving from choosing BMW over Mercedes becomes smaller in absolute terms.

Worked Examples: Real-World VRT Calculations

Let us walk through two complete VRT calculations for a BMW and a Mercedes to see exactly how the numbers stack up in practice. These examples use realistic OMSP values and current 2026 VRT rates.

Example 1: 2022 BMW 320d xDrive

OMSP: €32,000 | CO2: 122 g/km (Band C, 15.6%) | NOx: 28 mg/km | Age: 4 years

Step 1: Base VRT = €32,000 × 15.6% = €4,992

Step 2: Age reduction (4 years) = 30% × €4,992 = €1,498

Step 3: Adjusted base VRT = €4,992 ‒ €1,498 = €3,494

Step 4: NOx levy (28 mg/km) = approximately €1,100

Total VRT: €3,494 + €1,100 = €4,594

Example 2: 2022 Mercedes C220d AMG Line

OMSP: €35,000 | CO2: 128 g/km (Band C, 15.6%) | NOx: 34 mg/km | Age: 4 years

Step 1: Base VRT = €35,000 × 15.6% = €5,460

Step 2: Age reduction (4 years) = 30% × €5,460 = €1,638

Step 3: Adjusted base VRT = €5,460 ‒ €1,638 = €3,822

Step 4: NOx levy (34 mg/km) = approximately €1,400

Total VRT: €3,822 + €1,400 = €5,222

BMW saving: €628 on this particular comparison. The saving comes from three factors: lower OMSP (€3,000 less), slightly lower CO2, and lower NOx emissions resulting in a smaller NOx levy.

Example 3: 2021 BMW 330e PHEV vs Mercedes C300e PHEV

Both vehicles are plug-in hybrids with WLTP CO2 emissions below 60 g/km, placing them in Band A at 0% VRT. Neither attracts the NOx levy (petrol-based powertrains). The VRT for both is effectively zero, making the comparison a draw from a tax perspective. The decision comes down to vehicle price, range, and personal preference.

BMW 330e OMSP: €30,000 | VRT: €0 (Band A) | NOx: N/A
Mercedes C300e OMSP: €32,000 | VRT: €0 (Band A) | NOx: N/A

Example 4: 2020 BMW X3 xDrive20d vs Mercedes GLC 220d

OMSP BMW: €30,000 | CO2: 142 g/km (Band D, 20.1%) | NOx: 32 mg/km | Age: 6 years

BMW X3: Base VRT = €30,000 × 20.1% = €6,030. Age reduction (6 years) = 50% = €3,015. Adjusted VRT = €3,015. NOx levy = approximately €1,300. Total: €4,315

OMSP Mercedes: €33,000 | CO2: 152 g/km (Band D, 20.1%) | NOx: 42 mg/km | Age: 6 years

Mercedes GLC: Base VRT = €33,000 × 20.1% = €6,633. Age reduction (6 years) = 50% = €3,317. Adjusted VRT = €3,317. NOx levy = approximately €1,800. Total: €5,117

BMW X3 saving: €802 on VRT alone. At the 6-year mark, the age reduction is at its maximum (50%), so the OMSP difference has less impact on the base VRT. However, the NOx levy difference remains significant because it is not reduced by the age factor.

Summary: Which Brand Wins on VRT?

BMW consistently offers lower VRT costs across most segments, primarily because of lower CO2 emissions, lower NOx output, and lower OMSP values in the Irish used market. Mercedes wins on residual value (better for selling) but this is a disadvantage for VRT purposes because it increases the taxable OMSP. The exception is the PHEV and BEV segments, where both brands pay zero or near-zero VRT regardless of model choice.

Key Takeaways

1. BMW typically costs less in VRT than Mercedes — Across diesel and petrol models, BMW’s lower CO2 emissions, lower NOx output, and lower OMSP values combine to produce lower VRT bills in most segments.

2. The saving ranges from €100 to €4,000 — The exact saving depends on the segment, model year, and specific vehicle. Compact models show the smallest difference, while large executive and SUV segments show the largest.

3. PHEVs and EVs are a draw — If you are choosing between a BMW and Mercedes plug-in hybrid or fully electric vehicle, VRT is not a deciding factor. Both fall into Band A at 0% and pay no NOx levy.

4. OMSP matters as much as the band rate — Even when two vehicles fall into the same VRT band, the one with the lower OMSP will have lower VRT. Mercedes’ stronger residual values paradoxically increase the tax you pay.

5. Use our calculator for exact figures — The estimates above are indicative. For a precise VRT calculation on your specific vehicle, use our VRT Calculator with the exact CO2, NOx, OMSP, and age figures from your vehicle’ documentation.

Frequently Asked Questions

Which is cheaper to register, BMW or Mercedes?

It depends on the specific model, but BMW generally costs less to register in Ireland. BMW diesel engines typically produce lower CO2 and NOx emissions than equivalent Mercedes engines, and BMW models tend to have lower OMSP values in the Irish used market. The saving can range from €100 for compact models to over €3,000 for large executive cars and SUVs.

Do BMW and Mercedes EVs pay VRT in Ireland?

No. Both BMW and Mercedes fully electric vehicles (BEVs) produce zero CO2 emissions and fall into Band A at 0% VRT. They also qualify for EV VRT relief of up to €5,000, though this is effectively redundant since the base VRT is already zero. Neither vehicle attracts the NOx levy because they have no exhaust emissions.

Which brand has higher OMSP values in Ireland?

Mercedes-Benz models generally hold higher OMSP values in the Irish used market, particularly in the executive and luxury segments. This is good for sellers but bad for importers, because a higher OMSP increases the VRT calculation base. BMW models tend to depreciate faster, resulting in lower OMSP and lower VRT.

Can I use NEDC figures instead of WLTP for my import?

You must use the test standard that corresponds to your vehicle’s date of first registration. Vehicles first registered before September 2018 generally use NEDC figures, while those registered after use WLTP. You cannot choose the more favourable standard. Revenue will use the official figure from your Certificate of Conformity.

Which brand is better for a 3-year-old diesel import?

For a 3-year-old diesel import, the BMW 3 Series is generally the better choice from a VRT perspective. The combination of lower CO2 emissions, lower NOx output, and lower OMSP values means you will pay less VRT. The age reduction at 3 years is 20%, which applies to both brands equally, but the starting base is lower for the BMW.

How do I calculate the NOx levy for my BMW or Mercedes diesel?

The NOx levy is based on the vehicle’s NOx emissions in mg/km, as stated on the Certificate of Conformity. Revenue applies a sliding scale that starts at €0 for vehicles with very low NOx and rises to a maximum of €4,800 for passenger cars. Use our NOx Levy Calculator for an exact figure based on your vehicle’s specific emissions data.

Total Import Cost: BMW vs Mercedes (Including Customs and VAT)

VRT is only one part of the total cost of importing a vehicle into Ireland. When importing from the UK post-Brexit, you must also pay customs duty and VAT on top of the VRT. Here is how the total import cost compares between a BMW and a Mercedes when importing from the UK.

The total import cost difference between the BMW and Mercedes in this example is approximately €1,204. The BMW benefits from a lower purchase price, lower VRT, and consequently lower VAT (since VAT is calculated on the value plus customs duty). When you factor in all costs, the BMW 320d offers a meaningful saving over the Mercedes C220d for UK imports.

For EU imports, the customs duty element is removed because EU-origin vehicles are not subject to customs duty under the EU single market. This narrows the total cost gap because the VAT calculation changes, but the VRT difference remains the same. The BMW still comes out ahead on VRT alone.

Beyond VRT: Insurance and Running Cost Considerations

While VRT is a significant one-time cost, the ongoing running costs of BMW and Mercedes vehicles also differ in ways that can affect your total cost of ownership. Insurance groups, fuel economy, servicing costs, and parts availability all play a role in the long-term financial picture.

Insurance groups for BMW and Mercedes models are broadly similar in each segment. The BMW 3 Series and Mercedes C-Class typically fall into the same insurance group, meaning the premium difference is usually minimal. However, high-performance variants like the BMW M3 or Mercedes AMG C63 can attract significantly higher premiums due to their power output and repair costs.

Fuel economy is another area where BMW tends to have a slight edge. The B47 diesel engine in the 320d consistently achieves better real-world fuel economy than the OM654 in the C220d, typically returning 5 — 8 mpg more in mixed driving conditions. Over a year of driving, this can translate to meaningful fuel savings that compound the VRT advantage.

Servicing costs are roughly equivalent between the two brands, though BMW dealer labour rates can be slightly lower in some regions. Parts availability is excellent for both brands in Ireland, with a strong network of main dealers and independent specialists. The BMW parts network tends to be slightly more competitive on pricing for common service items like brake pads, filters, and service kits.

Depreciation is worth considering from a resale perspective. If you plan to sell the vehicle in Ireland after a few years, Mercedes tends to hold its value better, which offsets some of the higher VRT you paid at import. However, if you are buying to keep long-term (5+ years), the resale advantage diminishes and the lower VRT of the BMW becomes the more significant financial factor.

For drivers covering high annual mileage (over 25,000 km per year), the fuel economy advantage of BMW diesel engines becomes more pronounced. The combination of lower VRT at import and lower fuel costs over the ownership period can make the BMW several thousand euro cheaper to own over a 5-year period compared to the equivalent Mercedes.

NCT Compliance and Emissions Standards

Both BMW and Mercedes vehicles must pass the National Car Test (NCT) to remain roadworthy in Ireland. The NCT?? emissions, safety, and structural integrity, and vehicles that fail cannot be legally driven until they pass a retest. Both brands generally perform well in NCT testing, but there are some differences worth noting.

Diesel vehicles from both manufacturers are equipped with diesel particulate filters (DPF) and selective catalytic reduction (SCR) systems to meet Euro 6 emissions standards. These systems can develop faults if the vehicle is mainly driven on short urban trips where the DPF cannot regenerate properly. Both BMW and Mercedes have addressed this with updated software, but older models (pre-2019) may be more susceptible to DPF-related NCT failures.

The NOx reduction systems (AdBlue injection) on both brands are generally reliable, but the Mercedes system has been subject to more reported issues in some model years. A failed NOx system can result in higher emissions and potential NCT issues, so it is worth checking the AdBlue system status before purchasing a used Mercedes diesel.

For petrol and hybrid models, NCT compliance is generally straightforward for both brands. The main areas of concern are catalytic converter condition and lambda sensor function, which are equally reliable across both manufacturers.

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About the Author

Sarah Murphy is an automotive import specialist with over 10 years of experience helping Irish car importers navigate VRT, customs, and vehicle registration. She has assisted thousands of importers with accurate VRT estimates and has been featured in Irish motoring publications.

Questions? Contact the VRT Calculator team for expert advice on vehicle registration tax in Ireland.