VRT Statistical Code Calculator

What is a VRT Statistical Code?

A VRT Statistical Code uniquely identifies the make, model, and version of a vehicle. Revenue uses these codes to determine the Open Market Selling Price (OMSP) and associated VRT estimate for each specific vehicle.

Why Do You Need a Statistical Code?

• Accurate VRT Calculation: Ensures you pay the correct tax amount
• OMSP Determination: Provides Revenue's official valuation for your vehicle
• Import Process: Required for vehicle registration in Ireland
• Appeals: Useful if you need to challenge Revenue's valuation

VRT Statistical Code Updates 2026

What's Changed This Year

• Enhanced database with more vehicle models
• Improved accuracy for electric and hybrid vehicles
• Better categorization for commercial vehicles
• Updated OMSP values for 2026 market conditions

Statistical Code Structure

Statistical codes typically follow this format:

• First 2 digits: Vehicle category (e.g., 01 for passenger cars)
• Next 3 digits: Make identifier
• Following 2 digits: Model series
• Last 3 digits: Specific variant/version

What Is a Statistical Code for Commercial Vehicles?

If you've ever bought a vehicle from the UK or anywhere else and brought it into Ireland, you'll have run into the term "statistical code." It sounds like something a civil servant made up on a slow Tuesday, and you wouldn't be far wrong. But it does matter, and it's worth understanding what it actually does.

A statistical code is an 8-digit number that Revenue assigns to every vehicle type sold or registered in Europe. It tells Revenue exactly what your car is: the make, the model, the engine size, the fuel type, and which version of that model you've got. Think of it like a fingerprint for your car, except it's a number instead of whorls on your thumb.

When you bring a vehicle into Ireland, Revenue needs to figure out how much VRT you owe. They don't just guess. They look up your statistical code, cross-reference it against their database of Open Market Selling Prices, and then apply the relevant CO2-based rate. The statistical code is the first piece of the puzzle. Without it, they literally cannot calculate your tax.

Now, you might be thinking "sure, couldn't they just look up my car by the registration plate?" In theory, yes. But the statistical code gives them a standardised way to categorise vehicles across the whole EU. A 2019 Volkswagen Golf 1.6 TDI is a different vehicle from a 2019 Volkswagen Golf 2.0 TDI GTI, and they attract different VRT amounts. The statistical code tells Revenue which one you've actually got, so they don't overcharge you or, more importantly, don't undercharge you.

Commercial vehicles get their own range of statistical codes, separate from passenger cars. If you're importing a van, a pickup truck, or a small lorry, the code will start with a different category number. The structure stays the same, but the rates and calculations change quite a bit. A Ford Transit Custom might have a code starting with "02" instead of "01", and that affects everything downstream.

One thing worth knowing: the statistical code isn't something you make up yourself. It's assigned by the manufacturer when the vehicle is first type-approved in Europe. You can look it up, but you can't invent one. If Revenue's system doesn't have a code for your exact vehicle, you'll need to contact them directly to get it sorted. This happens more often than you'd think with rare or older models.

How to Find Your Vehicle's Statistical Code

Finding your statistical code isn't always straightforward, but there are a few reliable ways to get it.

Check your vehicle registration document. If you're buying from the UK, the V5C logbook sometimes includes the statistical code, usually on the second page near the vehicle details. It might be listed as "tax class" or "revenue weight" rather than "statistical code" directly. Not all UK V5Cs show it clearly, though, so don't panic if you can't spot it.

Use Revenue's online VRT enquiry tool. This is probably your best bet. Go to revenue.ie and search for "VRT vehicle enquiry." You'll need your vehicle's make, model, year, and engine size. Revenue's system will return the statistical code along with the estimated OMSP. The tool works well for most vehicles from 2000 onwards. If your car is older than that, you might have to ring them.

Check the manufacturer's type-approval documents. Every vehicle sold in the EU has a Certificate of Conformity. This document includes the statistical code. If you're buying from a dealer, ask them to send you a copy of the CoC. Most reputable dealers will have this to hand. Private sellers are less likely to have it, but you can usually get it from the manufacturer's representative in Ireland.

Look at your NCTS appointment confirmation. If you've already had a vehicle tested in Ireland, the NCTS report includes the statistical code. It's listed under the vehicle classification section. This is handy if you've imported a car before and forgotten to write the code down.

Ask the dealer or garage. If you're buying from a main dealer, their system will have the statistical code. It's literally part of their sales process. Even independent garages that deal with imports will usually have access to this information.

One more thing: if your vehicle has been modified or has a specific trim level that isn't in Revenue's standard database, you might need to provide additional documentation. This is rare, but it does happen with things like kit cars or vehicles that have had notable engine swaps. In those cases, Revenue will assign a custom code based on the vehicle's actual characteristics.

Statistical Code and VRT Rates

Here's where the rubber meets the road, so to speak. Your statistical code directly affects how much VRT you pay, because it determines which OMSP Revenue uses as the basis for calculation.

The basic formula is simple enough: VRT = OMSP x rate. The rate depends on your vehicle's CO2 emissions. The OMSP is what Revenue thinks your car would sell for on the Irish market. The statistical code links those two things together.

Let me give you a concrete example. Say you're importing a 2020 BMW 320d. The statistical code for that specific model, with a 2.0-litre diesel engine and 190 horsepower, might have an OMSP of around €38,000. At a CO2 rate of 27.5% (which is the rate for vehicles emitting between 151 and 190 g/km), you'd owe about €10,450 in VRT. That's before registration fees and anything else.

Now compare that to a 2020 BMW 330e plug-in hybrid. Different statistical code, different OMSP. The 330e might have an OMSP of €42,000, but because it's a plug-in hybrid, you get a 20% reduction on the VRT rate. So the effective rate drops to 22%, and you'd pay around €9,240. Same brand, same general model range, but the statistical code changes everything.

The OMSP values get updated regularly. Revenue adjusts them based on actual selling prices in the Irish market. So the OMSP for a 2019 Golf might be different from the OMSP for a 2020 Golf, even if the spec is nearly identical. The statistical code ensures you're matched to the right OMSP for your specific vehicle.

There's also the question of age. Vehicles over a certain age get a reduction in the OMSP, which lowers your VRT bill. A 2015 car will have a lower OMSP than a 2020 car of the same model, because the market value has dropped. The statistical code helps Revenue calculate this depreciation accurately.

Commercial vehicles work differently. They're taxed based on CO2 emissions, but the rates are generally lower than for passenger cars. A Ford Transit with a statistical code in the commercial category might attract a rate of 13.3% instead of the 27.5% you'd pay for a diesel SUV. That's a big difference when you're importing a work vehicle.

Common Statistical Codes and What They Mean

Here are some examples of statistical codes you might come across, and what they tell you about the vehicle.

01-105-05-001 (Volkswagen Golf 1.6 TDI) This is one of the most common codes you'll see. The "01" at the start means it's a passenger car. "105" is Volkswagen's manufacturer code. "05" identifies the Golf model range, and "001" points to the 1.6-litre diesel variant. If you're importing a Golf diesel from the UK, there's a good chance this is your code.

01-102-08-045 (BMW 320d) BMW's manufacturer code is 102. The 08 identifies the 3 Series range, and 045 is the 2.0-litre diesel with 190 horsepower. This code appears on a lot of executive diesels coming in from the UK. The OMSP for this particular code tends to be in the €35,000 to €40,000 range for 2019-2020 models.

01-106-07-012 (Toyota Corolla Hybrid) Toyota's code is 106, the Corolla is 07, and 012 is the 1.8-litre hybrid version. This one's interesting because the hybrid designation triggers a lower VRT rate. You get a 20% reduction on the standard rate, which can save you a few thousand euro compared to the petrol version.

02-103-15-003 (Ford Transit Custom) Notice the "02" at the start. That means it's a commercial vehicle, not a passenger car. Ford's code is 103, the Transit range is 15, and 003 is the 2.0-litre diesel Custom variant. Commercial vehicles like this have lower VRT rates, which is one reason why importing a van can be more affordable than importing a car.

01-104-11-088 (Mercedes-Benz E-Class) Mercedes is 104, the E-Class is 11, and 088 is the E 220d diesel. This code is for the 2019 onwards model with the 2.0-litre diesel engine. The OMSP for this code is usually around €50,000, which means a higher VRT bill. The E-Class is a good example of how the statistical code can make a big difference to your total import cost.

01-108-03-007 (Hyundai Kona Electric) Hyundai is 108, the Kona is 03, and 007 is the full electric version. This code attracts zero VRT because electric vehicles are exempt. If you're thinking about importing an EV, the statistical code is what confirms to Revenue that your vehicle qualifies for the exemption. Make sure the code matches the electric version exactly, or you could end up paying the standard rate by mistake.

Statistical Code VRT Cost Examples

Let's work through three real-world scenarios so you can see how this plays out in practice.

Example 1: 2019 Volkswagen Golf 1.6 TDI You find a 2019 Golf 1.6 TDI diesel in the UK for €14,000 (roughly €16,200 at current exchange rates). The statistical code is 01-105-05-001. Revenue's OMSP for this code is approximately €22,500. The CO2 emissions are 115 g/km, which puts it in the 13% rate band. So the VRT is €22,500 x 0.13 = €2,925. Add the €400 registration fee and €150 processing fee, and your total import cost is around €3,475 on top of the purchase price. That's pretty reasonable for a reliable family hatchback.

Example 2: 2020 BMW 320d M Sport A 2020 BMW 320d M Sport goes for about €22,000 (€25,500) in the UK. The statistical code 01-102-08-045 gives an OMSP of €38,000. CO2 emissions are 128 g/km, so the rate is 16.75%. The VRT comes to €38,000 x 0.1675 = €6,365. Add fees, and you're looking at about €6,915 in total import costs. That's a notable chunk of money, but it's still cheaper than buying the same car new in Ireland, where it would cost you upward of €50,000.

Example 3: 2021 Hyundai Kona Electric 64kWh Here's where the statistical code makes a real difference. A 2021 Kona Electric costs about €24,000 (€27,800) in the UK. The statistical code 01-108-03-007 identifies it as a full electric vehicle. Because EVs are exempt from VRT, you pay zero tax on this one. The OMSP might be around €36,000, but the rate is 0%. So your import cost is just the registration fee and processing fee, which is €550 total. That's a massive saving compared to importing a petrol or diesel car of similar value. This is why you see so many EVs coming in from the UK right now.

These examples show how much the statistical code matters. A code that identifies your vehicle as electric, hybrid, or commercial can save you thousands of euro. Getting the right code, and making sure Revenue has the right code, is one of the most important parts of the import process.

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