Importing a Car to Ireland: VRT Guide for 2025

If you're bringing a car with you when you move to Ireland, or buying one abroad (commonly from the UK or Northern Ireland), you'll need to pay Vehicle Registration Tax (VRT) before you can legally drive it here. This guide walks through the process, the costs, and what to expect at your Revenue inspection.

What is VRT and who has to pay it?

VRT is a one-off tax charged by Revenue when a vehicle is first registered in Ireland. Anyone importing a car from outside the State — whether from the UK, Northern Ireland, another EU country, or further afield — must register it and pay VRT within 30 days of the vehicle arriving in Ireland. This applies whether you're an Irish citizen returning home, a newcomer bringing your own car, or someone buying a used car abroad to import.

How is VRT calculated?

VRT is calculated on the car's Open Market Selling Price (OMSP) — Revenue's estimate of what the vehicle would sell for on the Irish market, not the price you actually paid abroad. This is the part that catches people out: importing a car that was cheap in the UK doesn't mean a cheap VRT bill, because Revenue values it against equivalent cars already for sale in Ireland.

Since July 2025, VRT for standard passenger cars (Category A) is charged on a sliding scale based on CO2 emissions, from 7% of the OMSP for the very cleanest cars (under 50g/km CO2) up to 37% for the highest-emission vehicles (over 190g/km). A Nitrogen Oxide (NOx) levy is added on top, calculated per mg/km of NOx emissions. Fully electric vehicles currently pay 0% VRT, making EVs one of the cheapest categories to import. Commercial vehicles (Category B) are generally charged at a flat rate or a CO2-linked rate depending on emissions, and larger goods vehicles (Category C) pay a flat €200.

How do you use the VRT calculator?

Before importing, use Revenue's official VRT calculator (accessible via ros.ie or through the "VRT Enquiry" tool) to get an estimate. You'll need the car's make, model, year, engine size, CO2 emissions figure and NOx value, all of which are usually on the vehicle's registration document or manufacturer specification sheet. Several independent calculators (such as those run by VRT.ie or Motorcheck) let you search by UK registration plate to pull emissions data automatically, which is useful if you don't have the paperwork to hand. Remember: any online estimate is provisional — the figure Revenue confirms at your physical inspection is the one that counts.

How do you declare and register an imported car?

The process has several steps:

• Book a VRT inspection appointment at an NCT centre (National Car Testing Service handles VRT inspections on Revenue's behalf) — do this as soon as the car arrives in Ireland, since you have only 30 days.
• Gather your documents: the foreign vehicle registration certificate (V5C in the UK), proof of purchase, your passport/driving licence, proof of address in Ireland, and PPS number.
• Attend the inspection, where an examiner checks the vehicle identification number (VIN), mileage, condition and specification against the declared details.
• Pay the VRT — you'll receive a demand and must pay within specific timeframes (often by the next working day) to avoid a late-registration penalty.
• Receive your Irish registration plate and updated documents, then arrange motor tax and insurance before driving.

What does VRT typically cost?

Costs vary hugely by vehicle, but as a guide: importing a mid-size, moderately efficient 2019-2021 diesel or petrol family car with an Irish market equivalent value of €20,000 might attract VRT of roughly €2,500-€5,500 depending on its exact CO2 and NOx figures. Higher-emission SUVs or larger engines can see VRT bills of €6,000-€10,000+. Electric vehicles, by contrast, currently pay €0 VRT, which is why importing an EV is often financially attractive. Always run the official calculator on your specific vehicle before committing to a purchase abroad, since VRT plus transport and NCT costs can sometimes wipe out any saving versus buying locally in Dublin, Cork or Galway.

What happens if you miss the 30-day deadline?

Late registration triggers a penalty, calculated as a percentage of the VRT due that increases the longer you delay, and Revenue can also apply interest. Gardaí can stop and check any vehicle with foreign plates being driven in Ireland beyond the 30-day window, so it's genuinely worth booking your NCT VRT appointment in the first week after your car arrives, as appointment slots can book out.

Frequently Asked Questions