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VRT Planning Worksheet

Plan and calculate your Vehicle Registration Tax for importing a vehicle to Ireland

Date:
Prepared by:
Vehicle:

Vehicle Information

Emissions Information

Vehicle Category

Reliefs & Exemptions

VRT Calculation Guide

Use the information above to calculate your estimated VRT using our online VRT calculator.

Remember that Revenue will determine the final OMSP (Open Market Selling Price) which may differ from your purchase price.

Estimated VRT Calculation

Component Value Amount (€)
Taxable Value (OMSP)
Base VRT (XX% of OMSP)
NOx Levy
Total VRT Before Reliefs
Less: Reliefs Applied
Final Estimated VRT

Import Cost Summary

Cost Component Amount (€)
Purchase Price
Import Duty (if applicable)
VAT
Vehicle Registration Tax (VRT)
Registration & Administrative Fees
Total Estimated Cost

Important Notes

  • This worksheet provides estimates only. Actual VRT will be determined by Revenue based on their OMSP assessment.
  • Electric vehicle relief is confirmed through 2026 unless extended by the government.
  • NOx levy applies primarily to diesel vehicles and has maximum caps (€4,850 for diesels, €600 for others).
  • Import duties apply when importing from outside the EU (10% from UK/USA/Japan/etc.).
  • VAT is typically 23% on the purchase price plus import duties.

Next Steps

  1. Complete all vehicle information above
  2. Calculate estimated VRT using our online calculator
  3. Research comparable vehicles in the Irish market to estimate OMSP
  4. Budget for all import costs including customs duties, VAT, and VRT
  5. Check for available reliefs and exemptions
  6. Arrange vehicle transport to Ireland
  7. Prepare documentation for customs clearance
  8. Register vehicle with Revenue and complete NCT inspection

How to Use This Worksheet

Start with the Vehicle Information section and fill in the make, model, year, and purchase price. If you're importing from the UK, that's the GBP price converted to euro at the current exchange rate. For EU purchases, use the euro price as stated on the invoice. The purchase price you enter here will form the basis for Revenue's OMSP assessment, though it's worth knowing that Revenue sometimes adjusts the figure based on comparable Irish market prices rather than accepting the purchase price at face value.

Move to the Emissions Information section and pull the CO2 and NOx figures from the vehicle's Certificate of Conformity. If the car was tested under NEDC rather than WLTP, select that — Revenue uses the figures on the certificate, so don't guess. Once you've filled in the emissions data, check the Vehicle Category (most passenger cars are Category A) and tick any reliefs that apply. Then plug the OMSP and CO2 into our online VRT calculator to get the band rate and estimated VRT.

Finally, fill in the Estimated VRT Calculation table with the numbers from the calculator. Add up the base VRT, any NOx levy, and subtract reliefs to get your final estimated VRT. Then enter that figure in the Import Cost Summary alongside the purchase price, customs duty (10% for non-EU imports), and 23% VAT. The total at the bottom tells you the full landed cost of the vehicle. That's the number you should compare against the price of buying the same car in Ireland.

Common Mistakes to Avoid

  • Ignoring the NOx levy: Many importers budget for VRT alone and forget the NOx surcharge, which can add up to €4,850 for diesel vehicles. Always include it.
  • Using the wrong CO2 figure: If the car was NEDC-tested, you can't just use a WLTP figure instead. Revenue uses whatever is on the certificate. Check before you buy.
  • Forgetting customs duty: Since Brexit, imports from the UK attract 10% customs duty. Add that to the cost before you calculate VAT, since VAT is charged on value plus duty.
  • Assuming OMSP equals purchase price: Revenue may set a higher OMSP if the purchase price seems low. Check Irish market values for similar vehicles.
  • Not budgeting for registration fees: NCT testing, number plates, and the VRT appointment itself carry small fees that add up to roughly €100–€200.

Related Resources

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