How VRT Is Calculated on a UK Import (2026)

Illustration of a car with an arrow to a list: market value, CO2 band, NOx charge, VAT from GB

Last checked against official sources on 2 October 2026.

This guide is general information, not legal, tax, financial or mechanical advice. Rules, rates and fees change, so confirm the details with the official sources listed at the end before you act. CarQnA is not affiliated with any of them.

Working out VRT on a UK import needs Revenue's valuation of the car (the OMSP) plus its CO2 and NOx figures. VRT is 7% to 41% of the OMSP plus a NOx charge, and a car from Great Britain also pays 23% VAT and possibly 10% duty.

How VRT on a UK import is calculated

OMSP: Revenue's estimate of the Irish price, usually above the UK price.
CO2 rate on the WLTP figure, with a minimum charge per band from €140 to €820.
NOx: €5 per mg/km up to 40, €15 from 40 to 80, €25 above 80. No figure: €4,850 diesel, €600 other cars.
NEDC-only cars are converted first: diesel x 1.1405 + 12.858, others x 0.9227 + 34.554.
Electric cars: 7% rate, plus up to €5,000 relief if registered before 31 December 2026.
Example: petrol, OMSP €18,000, 118 g/km, 20 mg/km NOx: about €2,980.

CO2 rates since 1 January 2022 (g/km, top of band)

Up to 50: 7%; 80: 9%; 85: 9.75%; 90: 10.5%; 95: 11.25%
100: 12%; 105: 12.75%; 110: 13.5%; 115: 15.25%; 120: 16%
125: 16.75%; 130: 17.5%; 135: 19.25%; 140: 20%; 145: 21.5%
150: 25%; 155: 27.5%; 170: 30%; 190: 35%; over 190: 41%

Great Britain vs Northern Ireland

GB: Customs Declaration, 23% VAT, and 10% duty (0% with proof of UK origin).
GB: a car up to six months old or 6,000 km counts as new, and VAT is due.
NI: normally no VAT or duty, with proof the car was in NI.

Deadlines

Within 7 days of arrival: book the NCTS appointment.
Within 30 days: register and pay VRT.
Within 3 days of registering: fit Irish plates, tax and insure.

Common questions

How long do I have to register an imported car?

Book the NCTS appointment within 7 days of arrival and register within 30 days.

Do I pay VAT on a used car from the UK?

From Great Britain yes, 23%; from Northern Ireland normally not.