CalculateImportCarTax.ie

Car Import Tax & VRT Calculator Ireland (UK, NI, EU)

Use our calculate import car tax tool to get a real-world estimate before you pay a deposit. Clear totals, clear taxes, and a PDF you can keep.

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12,500+ reports generated €6.8M+ VRT calculated €450 average saving per import

VRT Calculator

Get your estimate in seconds

Online Service in 5 Steps

1

Open the Form

Start the online service and follow the guided steps.

2

Select Country

Choose your country route: UK, Great Britain, Northern Ireland, EU, or non-EU country (e.g. USA).

3

Enter Vehicle Details

Enter the registration plate or pick make/model manually. Add CO₂ and NOx emissions where possible.

4

Instant Calculation

Get your VRT estimate with OMSP, CO₂ band, and NOx levy clearly separated.

5

Download PDF

After payment, download your report with detailed information for budgeting and the registration process.

Start Your Calculation →

What We Calculate: Total Vehicle Importation Costs

This calculator greatly simplifies your total vehicle importation costs by showing the main taxes and "real life" inputs:

  • Purchase price
  • Transport and insurance
  • Customs duty / import duty
  • VAT (Value Added Tax)
  • VRT (Vehicle Registration Tax) based on OMSP + emissions

Quick "All-In" Example (UK to Ireland)

You see a car for £14,000 in the UK. After converting with the day's exchange rate, let's say the price is €16,500.

Shipping (transport)

€600

Insurance

€0

Customs Value

€17,100

Customs Value = €16,500 + €600 = €17,100
Now the tool estimates the taxes depending on vehicle origin and route.

Customs Declarations Process (UK / Great Britain Imports)

If you are importing a car from Great Britain to Ireland, you must go through customs declarations. That means:

  • Completing customs declarations (often done via an agent or broker)
  • Confirming vehicle origin (where it was manufactured, not just where it was registered)
  • Paying customs duty and VAT where due

Example: "Completing Customs Declarations" in Practice

  1. 1. You buy a used car in Great Britain.
  2. 2. You (or a broker) submit the customs declarations.
  3. 3. The customs declaration is lodged with the Revenue Commissioners (often on behalf of the importer).
  4. 4. You pay the import charges based on the customs value (purchase price + shipping + insurance).

This is why your calculator asks for purchase price, transport, insurance, and country route.

Vehicle Origin: Why It Decides 0% vs 10% Customs Duty

Vehicle origin is not the same as "registered in the UK". Vehicle origin typically means the customs origin (where the car was manufactured / rules of origin).

  • Vehicles manufactured in the UK/EU may qualify for 0% Customs Duty under Rules of Preferential Origin (when proof and conditions are met).
  • If not, the general rule many people hit is 10% customs duty.

Example: UK to Ireland — Same Seller, Different Duty

Two cars are sold in the UK for the same money, both shipped to Ireland:

Car A (UK origin)

Vehicles manufactured in the UK

Car B (non-UK origin)

Vehicles manufactured outside the UK (but sold in the UK)

Both have:

  • • Purchase price: €20,000
  • • Transport: €800
  • • Insurance: €200
  • • Customs Value = €20,000 + €800 + €200 = €21,000

Car A (preferential origin applies)

Customs duty = 0% of €21,000 = €0

Car B (no preferential origin)

Customs duty = 10% of €21,000 = €2,100

That €2,100 then increases the base for VAT in most import cases. This is why the tool asks about origin and route and shows customs duty rates clearly.

Calculate Import Duty (10% Rule) with a Concrete Non-EU Example

If you're importing from a non-EU country (like the USA) or importing a car from GB without preferential origin, a common scenario is:

Import duty / customs duty = 10% of the customs value

Example: USA to Ireland Import Duty

You import a car from the USA:

  • • Purchase price: €30,000
  • • Shipping/transport: €1,500
  • • Insurance: €500

Customs Value (CIF) = Cost + Insurance + Freight
= €30,000 + €500 + €1,500 = €32,000

Customs duty (10%) = 10% × €32,000 = €3,200

So even before VAT and VRT, you've got €3,200 in duty payable.

VAT Calculator: How You "Pay VAT" in Import Cases

The standard VAT rate in Ireland is 23%. VAT is typically applied to the total "import base" which often includes:

  • Purchase price
  • Transport
  • Insurance
  • Plus customs duty (when payable)

Example: VAT on a GB Import (No Preferential Origin)

Using the earlier GB "Car B" numbers:

  • • Customs Value = €21,000
  • • Customs duty (10%) = €2,100
  • • VAT base = €21,000 + €2,100 = €23,100

VAT (23%) = 23% × €23,100 = €5,313

So your import taxes (duty + VAT) could be:
• €2,100 customs duty
• €5,313 VAT
Total = €7,413 (before VRT and any other costs)

That's why a VAT calculator purchase price alone isn't enough — you need the full base.

Northern Ireland: When Duty May Be Avoided (But VAT Can Still Apply)

If you're importing a vehicle from Northern Ireland, the customs side can be different in some cases. In practical terms:

  • You may not need a new customs declaration when moving NI → ROI, but...
  • You often need proof the car was correctly cleared into NI if it previously came from Great Britain.

Also, new vehicles are typically defined as under 6 months old or under 6,000 km — and VAT can still apply in those "new means of transport" situations.

Example: NI Purchase — "New Car" VAT Trigger

You buy a car in Northern Ireland:

  • • 4 months old
  • • 4,500 km
  • • Purchase price: €28,000
  • • Transport: €400
  • • Insurance: €0

Because it's under 6 months / 6,000 km, it can be treated as "new" for VAT rules. In that scenario, VAT may still be due in Ireland even if duty is avoided due to NI/EU status.

Your calculator highlights this risk so the estimate doesn't feel like a trap.

Vehicle Registration Tax (VRT): OMSP + CO₂ + NOx

Vehicle Registration Tax (VRT) is a one-time tax charged at first registration in Ireland. It's calculated using:

  • Open Market Selling Price (OMSP): the Revenue estimate of the vehicle's value in the Irish market
  • CO₂ emissions band: rates range from 7% to 41% of OMSP
  • Nitrogen Oxide (NOx) levy: for certain petrol and diesel vehicles

Example: Low-Emission Band (7%)

Revenue's OMSP estimate is €25,000.

  • • CO₂ band rate = 7%
  • • VRT CO₂ component = 7% × €25,000 = €1,750
  • • NOx levy = €0 (common in some petrol/EV scenarios)

Estimated VRT = €1,750

Example: High-Emission Band (41%)

Same OMSP (€25,000), but higher CO₂:

  • • CO₂ band rate = 41%
  • • VRT CO₂ component = 41% × €25,000 = €10,250
  • • NOx levy = €600

Estimated VRT = €10,850

This is why two cars with the same purchase price can have wildly different costs.

Note: Older vehicles may have missing official WLTP data, which can push the car into a less favourable CO₂ bracket. Practically, that can mean higher CO₂ band % and higher estimated VRT. This is exactly why adding accurate emissions details improves the estimate.

VAT vs VRT: Not Paid Together

People often assume they "pay VAT and VRT together". In practice:

  • VAT is charged on the import/purchase basis when applicable
  • VRT is calculated on OMSP excluding VAT principles and is paid at registration

Example: Timing in the Real World

  1. 1 You import from GB → customs step: you pay duty/VAT payable (where due)
  2. 2 Then you go to an NCTS centre for the registration process → you pay VRT at first registration

So the tool shows these as separate line items, not one blended number.

Registration Process: Deadlines and What Happens at the NCTS Centre

To avoid penalties, you typically must:

7 days

Book an appointment with the NCTS centre

30 days

Have registration complete

Quick Checklist Example (What People Forget)

You arrive in Ireland with the vehicle on Monday:

  • By next Monday: Appointment booked
  • Within 30 days: Registration done, VRT paid, plates arranged

Missing paperwork (foreign registration certificate, proof of origin, customs proof) is the #1 reason things stall.

Another "All-In" Example: Non-EU (USA) Total Costs Snapshot

Let's combine the heavy stuff into one simple view.

You import from USA to Ireland:

Purchase price

€30,000

Transport

€1,500

Insurance

€500

Customs Value €32,000
Customs duty (10%) €3,200
VAT base = €32,000 + €3,200 €35,200
VAT (23%) €8,096

Now add an illustrative VRT estimate:

  • • OMSP = €34,000 (example)
  • • CO₂ rate = 17% (example band)
  • • VRT CO₂ component = 17% × €34,000 = €5,780
  • • NOx levy = €450 (example)
  • • Estimated VRT = €6,230

Total Vehicle Importation Costs (Taxes Only, Example):

Duty

€3,200

VAT

€8,096

VRT

€6,230

= €17,526

(plus other costs like travel, storage, admin)

That's the kind of "full picture" the calculator is built to provide.

Sources, Scope, and Essential Notes

This calculator provides an estimate based on:

  • Your country route (UK / NI / EU / non-EU)
  • Your vehicle details
  • Customs value inputs (purchase price + transport + insurance)
  • Emissions inputs for VRT (CO₂ and nitrogen oxide)

Final payable amounts can differ under certain conditions (proof of preferential origin, reliefs, exact emissions specs, OMSP changes, etc.).

Calculate Your Complete Import Costs

Start Calculation → Find NCTS Centre →

Last Updated: February 2026 | Sources: Revenue Commissioners, NCTS, Finance Acts 2024-2026

Disclaimer: Information provided for general guidance. VRT calculations and requirements verified with official sources. Always confirm current rates with Revenue Commissioners before importing. We are not affiliated with any government authority.

Frequently Asked Questions

What is Vehicle Registration Tax (VRT) in Ireland?
Vehicle Registration Tax (VRT) is a one-time tax you pay when a vehicle is registered in Ireland for the first time (first registration). The VRT you pay depends on the vehicle’s Open Market Selling Price (OMSP) and its emissions-based calculation rules.
What is OMSP (Open Market Selling Price) and why does it matter?
OMSP is the Revenue Commissioners’ estimate of what the vehicle is worth on the Irish market (not necessarily what you paid abroad). VRT’s CO₂ component is calculated as a percentage of OMSP.

Quick example:
If OMSP is €25,000 and your CO₂ rate is 17%, the CO₂ part of VRT ≈ €4,250 (plus any NOx levy).
How is VRT calculated in 2026?
For passenger cars (Category A), VRT is influenced by:

CO₂ emissions (main rate driver)
Vehicle value (OMSP)
A separate Nitrogen Oxide (NOx) levy added to the CO₂ component

Revenue’s VRT rates range from 7% to 41% of the OMSP depending on the CO₂ band.
What is the NOx levy (Nitrogen Oxide / NOx charge) and who pays it?
A specific NOx levy applies to many petrol and diesel vehicles based on their NOx emissions data. Revenue confirms the NOx levy is calculated separately and added to the CO₂-based amount to produce total VRT payable.

Simple example:

CO₂-based VRT: €3,500
NOx levy: €600
➡️ Total VRT payable: €4,100
Can older vehicles cost more in VRT if they don’t have WLTP data?
Yes, it can happen. Revenue explains that VRT bands are based on WLTP CO₂ for many vehicles, and where WLTP is not used, CO₂ values may be derived/converted (for example from NEDC figures). In real life, older vehicles without clear WLTP data can end up in a different CO₂ band, which may push VRT higher.
What’s the standard VAT rate in Ireland?
Ireland’s standard VAT rate is 23%.
Is VAT applied to the “total cost” including shipping and customs duty?
In many import scenarios, yes. Revenue’s UK vehicle import guidance states VAT at the standard rate is calculated on the customs value plus customs duty. The customs value includes the invoice price plus transport and insurance.

Example (GB import, no reliefs):

Purchase price: €20,000
Transport + insurance: €1,000
Customs value: €21,000
Customs duty (10%): €2,100
VAT base: €23,100
VAT (23%): €5,313
What is Customs Duty and how do I calculate import duty?
Customs Duty (import duty) is charged on the customs value. Revenue’s guidance for UK imports confirms:

A common duty rate for cars is 10% where applicable
Customs value = invoice price + transport + insurance
VAT is then calculated on (customs value + duty)
What does “CIF value” mean for customs duty?
CIF is a common way of describing the customs base: Cost + Insurance + Freight/shipping. Revenue’s UK import guidance aligns with this by defining the customs value as invoice price plus transport and insurance.

Example (non-EU import, e.g., USA):

Cost of car: €30,000
Insurance: €500
Freight/shipping: €1,500
➡️ CIF/customs value: €32,000
➡️ Duty (10%): €3,200
In 2026, what is the typical customs duty for cars imported from non-EU countries?
A common general customs duty rate for passenger cars is 10% (where applicable). Revenue’s UK motor vehicle import guidance uses 10% in its worked examples and explains when it applies.
Do all vehicles imported from the UK to Ireland require customs declarations?
For imports from Great Britain (treated as “third country” imports post-Brexit), Revenue guidance confirms a customs declaration must be completed, and customs duty must be paid where due (plus VAT at import where applicable).
Can customs duty on vehicles imported from the UK be 0% or 10%?
Yes. Revenue explains duty depends on origin (preferential origin rules). In practice:

0% may apply where the vehicle qualifies as UK origin under preferential origin rules
10% applies where it does not qualify
Revenue also cautions that origin is not simply “registered in the UK” — it’s a customs origin concept.
What does “country of origin” typically mean?
For customs, “origin” typically means where the vehicle was manufactured / qualifies under rules of origin, not merely where you are importing from. Revenue’s preferential origin guidance explains preferential treatment can be claimed only when goods are of UK origin under the rules.
Are VAT and VRT paid together?
Not usually. They are separate charges:

VAT is an import/purchase-related tax (often due at import in GB scenarios)
VRT is paid at registration and is calculated from OMSP and emissions (CO₂ + NOx), not from VAT-inclusive purchase price.
What counts as a “new vehicle” for NI/EU VAT purposes?
A “new means of transport” rule commonly uses the threshold: under 6 months old or under 6,000 km. Revenue’s UK vehicle import scenarios discuss when VAT can arise for vehicles treated as new means of transport.
Northern Ireland: can duty be avoided but VAT still apply?
In some NI scenarios, duty may be avoided (for example where the vehicle is already in free circulation/cleared), but VAT may still apply if the vehicle is treated as a “new means of transport” (under 6 months or 6,000 km). Revenue’s NI/GB import guidance and NCTS guidance cover these NI proof/VAT implications.
Do I need to register my vehicle within 30 days in Ireland?
Yes. Citizens Information explains you must register and pay VRT, and you must display the new registration number within 3 days after registration. Revenue and Citizens Information guidance also emphasise strict timelines around registration and NCTS inspection.
Do I need an NCTS appointment within 7 days?
Yes. Citizens Information notes your appointment date should be within the required window, and the NCTS carries out the VRT inspection on behalf of Revenue. Many official guidance pages emphasise booking quickly (often described as within 7 days) to avoid penalties.
What documents do I need to register an imported vehicle?
Expect to need:

A PPS number and proof of identity
The relevant Foreign Registration Certificate (UK V5C or equivalent)
These requirements are referenced in Irish registration guidance (Citizens Information) and commonly reflected in NCTS/Revenue registration guidance.
When do I have to pay the customs charge from Great Britain?
Where due, customs charges (customs duty and VAT at import) are payable through the import process when the vehicle enters Ireland from Great Britain, as part of the customs declaration and clearance steps described by Revenue.
Can I get relief or exemptions (for example Transfer of Residence / TOR)?
Yes, reliefs may apply in certain personal situations or specific conditions (for example moving residence). Citizens Information highlights exemptions/reliefs and points to the relevant rules and conditions.
Are Electric Vehicles (EVs) exempt from VRT?
EVs generally receive VRT relief (not a blanket exemption). Revenue confirms EVs registered before 31 December 2026 can qualify for relief up to €5,000 depending on OMSP thresholds. Revenue also notes series production electric motorcycles have an exemption window (shown in Revenue manuals; some references note 31 December 2025, with extensions reflected in later Revenue updates).
Does a “customs duty calculator” help for UK to Ireland imports?
Yes — because customs duty can be 0% or 10% depending on origin, and VAT is then calculated on customs value plus duty. A customs duty calculator helps you model both outcomes and compare “UK origin” vs “non-origin” scenarios quickly.
How does the MotorCheck VRT calculator compare?
MotorCheck markets its VRT calculator as an independent estimate tool for VRT that may apply when importing to Ireland. It’s useful for a second opinion, but final VRT is confirmed through the official registration assessment process.