Vrt Ireland Calculator

Estimate the Irish Vehicle Registration Tax (VRT) for passenger cars based on the latest CO2 and NOx emission rates.

Estimated Total VRT Payable

Depreciated OMSP

€0.00

CO2 Charge

€0.00

NOx Levy

€0.00

Total VRT = (Depreciated OMSP * CO2 Rate) + NOx Levy.

What is the vrt ireland calculator?

A vrt ireland calculator is a digital tool designed to estimate the Vehicle Registration Tax (VRT) payable on passenger vehicles being registered in Ireland for the first time. This tax applies to both new cars and used vehicles imported into the country. The calculation is complex, relying on several key factors which our calculator simplifies into a few easy steps. The primary factors are the vehicle’s Open Market Selling Price (OMSP), its Carbon Dioxide (CO2) emissions, and, for many vehicles, its Nitrogen Oxide (NOx) emissions.

This calculator is essential for anyone considering importing a car from the UK, Japan, or any other country, as VRT can represent a significant portion of the total cost. By providing an upfront estimate, it helps buyers avoid unexpected financial surprises and make informed purchasing decisions. It is not a generic loan calculator; it is specifically tailored to the intricate rules set by the Irish Revenue Commissioners.

VRT Ireland Calculator Formula and Explanation

The total VRT payable is not a single calculation but a sum of two main components: the CO2 charge and the NOx levy. The formula can be expressed as:

Total VRT = CO2 Charge + NOx Levy

Where:

• CO2 Charge = Depreciated OMSP × CO2 Rate (%)
• NOx Levy is calculated based on the vehicle’s NOx emissions in mg/km.

First, the OMSP is reduced based on the vehicle’s age to find the ‘Depreciated OMSP’. This adjusted value is then multiplied by a percentage rate determined by the vehicle’s CO2 emissions. Finally, the separate NOx charge is added to this figure to arrive at the total VRT.

CO2 Emission Bands (from 1 Jan 2022)

VRT rates are based on CO2 g/km bands.

CO2 Emissions (g/km)	VRT Rate (% of OMSP)
0 – 50	7%
51 – 80	9%
81 – 85	9.75%
86 – 90	10.5%
91 – 95	11.25%
96 – 100	12%
101 – 105	12.75%
106 – 110	13.5%
111 – 115	15.25%
116 – 120	16%
121 – 125	16.75%
126 – 130	17.5%
131 – 135	19.25%
136 – 140	20%
141 – 145	21.5%
146 – 150	25%
151 – 155	27.5%
156 – 170	30%
171 – 190	35%
> 190	41%

NOx Levy Bands

NOx levy is tiered. The maximum levy is capped at €4,850 for diesel and €600 for other fuel types.

NOx mg/km Band	Rate per mg/km
First 0-60 mg/km	€5
Next 61-80 mg/km	€15
Above 80 mg/km	€25

Practical Examples

Example 1: Modern Petrol Car

• Inputs: OMSP: €30,000, CO2: 132 g/km, NOx: 25 mg/km, Age: 24 months.
• Calculation:
  • Depreciation for 2 years (24 months) is 20%. Depreciated OMSP = €30,000 * (1 – 0.20) = €24,000.
  • CO2 rate for 132 g/km is 19.25%. CO2 Charge = €24,000 * 0.1925 = €4,620.
  • NOx Levy for 25 mg/km = 25 * €5 = €125.
• Result: Total VRT = €4,620 + €125 = €4,745.

Example 2: Older Diesel Car

• Inputs: OMSP: €15,000, CO2: 158 g/km, NOx: 75 mg/km, Age: 60 months.
• Calculation:
  • Depreciation for 5 years (60 months) is 50%. Depreciated OMSP = €15,000 * (1 – 0.50) = €7,500.
  • CO2 rate for 158 g/km is 30%. CO2 Charge = €7,500 * 0.30 = €2,250.
  • NOx Levy for 75 mg/km = (60 * €5) + (15 * €15) = €300 + €225 = €525.
• Result: Total VRT = €2,250 + €525 = €2,775.

How to Use This VRT Ireland Calculator

Using our vrt ireland calculator is straightforward. Follow these steps to get your estimate:

1. Enter the OMSP: Input the Open Market Selling Price of the vehicle in Euros. This is what Revenue determines the car is worth in Ireland.
2. Enter CO2 Emissions: Input the vehicle’s official CO2 emissions value in g/km (usually found on the V5C for UK cars or Certificate of Conformity).
3. Enter NOx Emissions: Input the Nitrogen Oxide value in mg/km. If you don’t have this, leave it blank and the calculator will use a higher default value based on the fuel type. To save money, it’s always better to find the official NOx figure.
4. Select Fuel Type: Choose between Petrol/Other, Diesel, or Electric. This is crucial for applying the correct NOx cap if the specific value is unknown.
5. Enter Vehicle Age: Provide the vehicle’s age in months. This is used to apply a statutory depreciation to the OMSP before the VRT percentage is calculated.
6. Calculate: Click the “Calculate VRT” button to see a full breakdown of the estimated tax.

Key Factors That Affect VRT

Several variables can significantly influence the final VRT amount. Understanding them is key to managing import costs.

• Open Market Selling Price (OMSP): This is the single most important factor. A higher OMSP leads to a higher VRT charge, as the tax is a percentage of this value.
• CO2 Emissions: This determines the VRT percentage band. A car with 110 g/km pays 13.5%, while a car with 150 g/km pays 25%. A small difference in CO2 can push a car into a much higher tax bracket.
• NOx Emissions: This is a flat levy added on top of the CO2 charge. For diesel cars, this can add a significant amount, up to a cap of €4,850 if no documentation is provided.
• Vehicle Age: Older cars benefit from a higher depreciation rate applied to the OMSP, which in turn reduces the taxable value and the final VRT amount. A car over 10 years old may receive a 90% reduction on its OMSP.
• Fuel Type: Directly impacts the NOx levy, especially if the exact emissions are unknown. Diesel vehicles have a much higher default NOx charge than petrol vehicles. Electric vehicles are exempt from the NOx levy.
• Country of Origin (Post-Brexit): For vehicles imported from outside the EU, like Great Britain, you must also pay Customs Duty (typically 10%) and VAT (23%) on top of VRT. For help with this, you might need an import costs calculator.

Frequently Asked Questions (FAQ)

1. What is OMSP and how is it determined?

OMSP stands for Open Market Selling Price. It is the price that the Irish Revenue Commissioners estimate a vehicle would fetch if sold in Ireland. It is not necessarily the price you paid for it. Revenue maintains its own database of values.

2. What if I can’t find my car’s NOx value?

If you cannot provide official documentation for the NOx emissions (like a Certificate of Conformity), Revenue will apply a higher default charge. For diesel cars, this is capped at €4,850, and for petrol cars, it’s €600. It is highly advisable to source the correct NOx figure.

3. Does this calculator work for commercial vehicles?

No, this vrt ireland calculator is designed for passenger cars (Category A). Commercial vehicles (Category B) are typically charged at 13.3% of their value or a minimum of €200. For more details, see commercial vehicle VRT guide.

4. Are electric vehicles (EVs) exempt from VRT?

Not entirely. EVs benefit from reliefs, but they are not fully exempt. Reliefs on VRT up to €5,000 for EVs are available until the end of 2025. EVs have 0 CO2 and 0 NOx emissions, placing them in the lowest VRT band (7%). The relief often covers this amount on many mainstream EVs.

5. How accurate is this VRT calculator?

This calculator provides a strong estimate based on the official formulas and rates published by Irish Revenue. However, the final VRT amount is determined only upon a physical inspection of the vehicle at an NCTS centre. The final OMSP valuation by Revenue can vary.

6. Do I have to pay VRT if I’m moving to Ireland?

You may be able to claim an exemption from VRT if you are moving to Ireland and bringing your vehicle with you, provided you have owned and used it for at least 6 months abroad. Strict conditions apply. More details can be found in our guide on transfer of residence relief.

7. What is the difference between WLTP and NEDC CO2 figures?

WLTP (Worldwide Harmonised Light Vehicle Test Procedure) is the newer, more realistic standard for measuring CO2 and fuel consumption. NEDC is the older standard. For VRT, Revenue now uses WLTP figures. If your car only has an NEDC figure, Revenue applies a conversion formula to estimate the WLTP equivalent.

8. What happens if I disagree with the VRT charge?

If you believe the VRT amount charged by Revenue is incorrect, particularly the OMSP valuation, you have the right to appeal the decision. This must be done after you have paid the initial amount charged. The appeals process is detailed on the Revenue website.