How to Pay VRT in Ireland — Complete Guide

Overview of VRT Payment in Ireland

Vehicle Registration Tax (VRT) must be paid before a vehicle imported into Ireland can be registered and put on the road. The payment is made to Revenue as part of the VRT assessment and registration process. You have 30 calendar days from the date the vehicle enters the State to pay the VRT and complete registration. Missing this deadline results in late payment penalties and interest charges.

The amount you need to pay depends on the vehicle's Open Market Selling Price (OMSP) as assessed by Revenue, its CO2 emissions band, and any applicable reliefs or exemptions. The VRT can range from a few hundred euro for low-value, low-emission vehicles to tens of thousands of euro for high-value or high-emission vehicles. You can get an estimate using our VRT calculator, but the final amount is set by Revenue at the time of assessment.

VRT payment is a one-time charge — you do not pay VRT annually. Once the vehicle is registered and the VRT is paid, there is no further VRT liability for that vehicle. The annual motor tax is a separate charge that you pay to the Department of Transport, not to Revenue.

VRT Payment Methods — What Revenue Accepts

Revenue offers several payment options for VRT. The method you choose depends on whether you are registering the vehicle online or in person at a motor tax office.

Online Payment (ROS or myAccount)

The most convenient way to pay VRT is online through Revenue's Online Service (ROS) or myAccount portal. If you have a registered ROS or myAccount, you can complete the entire VRT declaration and payment process online. The system accepts Visa and Mastercard debit and credit cards, as well as Laser cards. Online payment is processed instantly, and you receive a confirmation receipt that you can use to complete the registration at a motor tax office.

In-Person Payment at Motor Tax Office

You can pay VRT in person at any motor tax office in Ireland. The offices accept debit and credit cards (Visa and Mastercard), Laser cards, bank drafts, and banker's orders. Most offices do not accept cash or personal cheques. It is advisable to check with your local office in advance to confirm the payment methods they accept, as this can vary between offices.

Bank Transfer (Electronic Funds Transfer)

Bank transfer to Revenue's nominated bank account is available for VRT payments. You will need to include the vehicle's VIN number and your personal details as a reference so Revenue can match the payment to the correct VRT assessment. Bank transfers can take one to three working days to clear, so you should allow sufficient time before the 30-day deadline.

Payment Card at VRT Appointments

When you attend a VRT appointment at a motor tax office, you can pay by card on the day. The payment terminal accepts Visa, Mastercard, and Laser. Make sure your card has sufficient funds or credit available before the appointment.

How to Pay VRT Online Step by Step

Paying VRT online through Revenue's portal is straightforward if you have a ROS or myAccount. Here is the step-by-step process:

1. Log in to ROS or myAccount: Go to revenue.ie and log in using your credentials. If you do not have an account, you can register for myAccount, which is the simpler option for individuals without a business registration.
2. Navigate to VRT section: Once logged in, find the VRT section under Vehicle and Property Taxes. The exact menu location may vary depending on the portal version, but it is typically under the Motor Tax or Vehicle Registration heading.
3. Complete the VRT declaration: Fill in the vehicle details including make, model, VIN, engine size, CO2 emissions, date of first registration, and purchase details. You will also need to upload scanned copies of the supporting documents.
4. Review the VRT calculation: The system calculates the VRT based on the information you provide and the OMSP in Revenue's database. You can review the breakdown of charges before proceeding to payment.
5. Enter payment details: Select the card payment option and enter your card details. The system accepts Visa, Mastercard, and Laser. The payment is processed immediately.
6. Save the confirmation receipt: Once the payment is processed, save or print the confirmation receipt. You will need to present this receipt at the motor tax office when you bring the vehicle for physical inspection.
7. Attend the VRT appointment: Bring the vehicle and your documents to a motor tax office within 30 days of the vehicle entering Ireland. The officer will verify the vehicle's details against your declaration and confirm the registration.

VRT Payment Deadline — The 30-Day Rule

You must pay VRT and register the vehicle within 30 calendar days of the vehicle entering Ireland. The 30-day period starts from the date the vehicle arrives in the State, not from the date of purchase or the date you decide to register it. Revenue tracks vehicle imports through port records, customs declarations, and shipping manifests, so they are aware that the vehicle is in the country even if you have not yet declared it.

If you exceed the 30-day deadline, Revenue imposes a late registration surcharge. The surcharge is calculated as follows:

• Up to 30 days late: 0.5% interest per day on the outstanding VRT amount
• 31 to 60 days late: Additional 5% surcharge plus ongoing daily interest
• 61 to 90 days late: Additional 10% surcharge plus ongoing daily interest
• Over 90 days late: Revenue may seize the vehicle or take legal action

The penalties escalate quickly. On a VRT bill of €5,000, being 30 days late costs approximately €750 in interest and surcharges. After 60 days, the total penalty could exceed €1,250. It is always better to register on time, even if you have not finalised all the details.

Can You Pay VRT in Instalments?

Revenue does not offer a formal instalment plan or payment plan for VRT in the same way that some tax authorities do. The full VRT amount must be paid before the vehicle can be registered and put on the road. However, there are some options that can help if you are struggling to pay the full amount at once:

• Credit card payment: Paying by credit card allows you to spread the cost over your card's repayment period, subject to your card's interest rate and credit limit.
• Personal loan: Some banks and credit unions offer personal loans specifically for car import costs, including VRT.
• Phased registration: In very limited circumstances, Revenue may allow you to pay VRT in phases for commercial fleets or businesses that can demonstrate genuine cash flow difficulties.
• Payment on account: You can make a partial payment on account before the full assessment, but the vehicle cannot be registered until the full VRT is paid.

The most practical solution for most people is to use a credit card or arrange a personal loan before the vehicle arrives. Budget for the VRT as part of the overall import cost.

Where to Pay VRT — Motor Tax Office Locations

VRT can be paid at any motor tax office in Ireland. You do not need to attend a specific office — you can choose the most convenient location regardless of where you live. The main offices that handle VRT payments and registration are listed below. Note that some smaller offices may not handle VRT directly, so it is advisable to call ahead and confirm.

• Dublin — Revenue VRT Office: Setanta Centre, Nassau Street, Dublin 2. This is the main VRT processing centre.
• Cork Motor Tax Office: Floor 2, County Hall, Cork. Handles VRT for the south of Ireland.
• Limerick Motor Tax Office: Dooradoyle Road, Limerick. Serves the mid-west region.
• Galway Motor Tax Office: Áras an Chontae, Prospect Hill, Galway. Serves the west of Ireland.
• Waterford Motor Tax Office: Bailey's New Street, Waterford. Serves the south-east region.
• Other regional offices: Most county council buildings have a motor tax desk that can process VRT.

Most motor tax offices operate on an appointment-only basis for VRT. Book your appointment in advance, as walk-in slots are limited or unavailable at busy offices.

What Happens After You Pay VRT?

Once the VRT is paid, the vehicle is registered in Ireland and you receive the following:

• Irish Vehicle Registration Certificate (logbook): Confirms the vehicle's registration number, make, model, and registered owner. You should receive it by post within two to three weeks.
• Registration plates (number plates): The motor tax office issues your new Irish registration number. You are responsible for having number plates made up at a registered plate supplier.
• VRT payment receipt: A receipt confirming the VRT amount paid and the date of payment. Keep this receipt with the vehicle's documentation.
• Notification to the Department of Transport: Revenue notifies the Department of Transport that the vehicle is registered. You will then receive a motor tax renewal notice annually.

You cannot drive the vehicle on Irish roads until the VRT is paid and the vehicle is registered. Driving an unregistered vehicle is illegal and can result in penalty points, fines, and seizure of the vehicle.

VRT Payment for Different Vehicle Types

The VRT payment process is similar for most vehicle types, but there are some specific considerations depending on what you are importing:

Cars

Standard passenger cars follow the standard CO2-based VRT payment process. The VRT is calculated based on CO2 emissions and OMSP.

Commercial Vehicles

Commercial vehicles (vans, trucks, pickups) pay a flat VRT rate of €200. The payment process is the same as for cars, but the classification must be confirmed at the VRT appointment.

Motorcycles

Motorcycles pay VRT based on engine size rather than CO2 emissions. The rates range from 1% to 5% depending on engine capacity.

Electric Vehicles

Electric vehicles qualify for VRT relief of up to €5,000 (subject to Budget changes). The relief is applied before the final amount is calculated.

Campervans and Motorhomes

Campervans and motorhomes are treated as passenger vehicles for VRT purposes. The OMSP includes the value of the conversion.