Which vehicle-import question do you have?
Choose calculation, import and registration, vehicle type, or reliefs and exemptions.
10 VRT and vehicle-import guides
Separate the estimate from the import, registration, vehicle-category and relief rules.
Calculate VRT and NOx
Understand the estimate inputs, NOx charge and Revenue vehicle identification data.
Import and register a vehicle
Plan the complete import cost and prepare for the registration appointment.
Check a vehicle type
Use the route matching the vehicle category before relying on a standard car estimate.
Exemptions and reliefs
Check the relevant application and evidence rules before registration.
How to use this VRT guide hub
This guide hub separates the VRT topic into smaller pages instead of forcing every explanation onto the calculator page. Start with the calculator when you have OMSP, COâ‚‚ and NOx details. Then use the guide cards above to understand the specific part of the result: NOx, EV relief, camper van treatment, UK import costs or statistical-code limitations.
The complete vehicle-import journey
- Identify the exact vehicle. Confirm make, model, version, engine, first-registration date, mileage, COâ‚‚, NOx and foreign registration history.
- Check its VRT category. A private car, commercial vehicle, motor caravan and motorcycle do not use the same calculation.
- Research OMSP. Use Revenue's official enquiry where the model is listed. For an unlisted vehicle, compare Irish-market vehicles and expect Revenue to determine the final OMSP at registration.
- Estimate the tax. Calculate the category charge, NOx where relevant and any qualifying 2026 electric-vehicle relief.
- Check non-VRT costs. VAT, customs duty, transport, currency exchange, plates, insurance and conversion evidence can materially change the decision.
- Prepare registration. Make the NCTS appointment within seven days of arrival and complete registration within 30 days.
A low UK or foreign sale price does not control Revenue's OMSP, and missing NOx or customs evidence can make the final cost much higher.
Which VRT category applies?
| VRT category | Typical vehicle | Main calculation route |
|---|---|---|
| A | Passenger cars, SUVs, minibuses up to eight passengers plus driver, and certain N1 vehicles | COâ‚‚ percentage of OMSP plus NOx |
| B | Qualifying N1 commercial vehicles up to 3.5 tonnes and motor caravans | 8% or 13.3% of OMSP, subject to minimums; certain N1 vans use €200 |
| C | Larger commercials, tractors, buses and vehicles over 30 years old | Fixed €200 |
| D | Limited special-purpose vehicles | No VRT |
| M | Motorcycles and e-mopeds | Engine cc charge, then age reduction |
The category depends on the vehicle's approved classification and characteristics. A seller's advert or informal description is not enough to establish Irish VRT treatment.
Trust checklist before relying on an estimate
- Use the exact vehicle variant, not only the model family.
- Confirm whether COâ‚‚ is WLTP or an older NEDC figure.
- Check whether NOx is written in g/km or mg/km.
- Keep evidence of the date the vehicle entered Ireland.
- For Northern Ireland, obtain the records needed to prove the vehicle's status and use in NI.
- For conversions, collect invoices, declarations, specifications and the required photographs.
- Keep a contingency because Revenue's final OMSP and classification can differ from your estimate.
Related calculators
Open a calculator when you are ready to estimate your own numbers.
Official information and support
Check the official vehicle estimate, registration process and any relief application before purchasing or presenting the vehicle.