VRT on Motorcycles in Ireland — Complete Guide [2026]
Last updated: September 12, 2026 · Reviewed by David Kelly, Emissions Standards Expert
Importing a motorcycle to Ireland? Unlike cars, motorcycle VRT is based on engine size, not CO2 emissions. This makes the calculation simpler, but there are still important details to understand. This guide covers everything you need to know about VRT on motorcycles.
Motorcycle VRT Rates (2026)
| Engine Size (cc) | VRT Rate | Example |
|---|---|---|
| Up to 350cc | 12% | Honda CB125, Yamaha YZF-R3 |
| 351 – 750cc | 15% | Kawasaki Z650, Honda CB500 |
| Over 750cc | 18% | BMW R1250GS, Yamaha MT-10 |
How to Calculate Motorcycle VRT
The formula is straightforward:
VRT = OMSP × Engine Size Rate
Where OMSP is the Open Market Selling Price (what Revenue assesses the bike is worth in Ireland).
Example 1: Kawasaki Z650 (649cc)
- OMSP: 7,500
- Engine Size: 649cc (351-750cc band)
- VRT Rate: 15%
- VRT: 7,500 × 15% = 1,125
Example 2: BMW R1250GS (1254cc)
- OMSP: 18,000
- Engine Size: 1254cc (over 750cc band)
- VRT Rate: 18%
- VRT: 18,000 × 18% = 3,240
Motorcycle VRT vs Car VRT
| Feature | Motorcycle VRT | Car VRT |
|---|---|---|
| Basis | Engine size (cc) | CO2 emissions (g/km) |
| Rate range | 12% – 18% | 7% – 41% |
| NOx levy | No | Yes (diesel) |
| Age depreciation | Yes (same as cars) | Yes |
Calculate Your Motorcycle VRT
How We Calculate This
Last updated: September 2026 · Reviewed by: David Kelly, Emissions Standards Expert · Source: Revenue.ie