Car Import Duty Calculator : Tax and rates for VRT Calculator in Ireland

How the Car Import Duty Calculator Works

This calculator follows the exact methodology Revenue applies when you register a vehicle at an NCTS centre. It combines three separate taxes — customs duty, VAT and VRT — into a single landing-cost figure so you can decide whether the import makes financial sense before you commit.

The calculation runs in five steps:

1

Determine the customs value

Purchase price plus transport, insurance and incidental costs (CIF basis), converted to euro using Revenue's monthly rate.
2

Apply Customs Duty

Based on the country of manufacture, not the country of purchase (see rates below).
3

Calculate VAT at 23%

Applied to the customs value plus the customs duty.
4

Estimate VRT

Based on the Open Market Selling Price (OMSP) Revenue assigns to your vehicle, plus a CO₂-based percentage and a NOx levy.
5

Add ancillary fees

Customs broker fees, plate fees, NCTS inspection, Environmental Management Cost (EMC) on tyres.

The output is a line-by-line report you can save as a PDF and bring to your customs declaration.

Customs Duty Rates for Cars Imported into Ireland

Customs duty depends on where the vehicle was manufactured, not where you bought it. This is the single biggest source of confusion among importers — buying a German-built BMW in Manchester does not exempt you from the 10% duty.

To qualify for the 0% preferential rate under the EU-UK Trade and Cooperation Agreement (TCA), the vehicle must meet the rules of origin defined in the agreement, which in practice means it must have been built in the UK with sufficient UK or EU content. Most non-UK-built cars sold in Britain attract the full 10% rate (CN code 8703).

2026 Customs Duty rates

Country of purchase	Country of manufacture	Customs Duty	VAT	Notes
Great Britain	UK	0%	23%	Preferential tariff under the EU-UK TCA, origin certificate required
Great Britain	EU (Germany, France, Spain…)	10%	23%	Origin rules of TCA not met
Great Britain	Third country (USA, Japan, Korea…)	10%	23%	—
Northern Ireland	Any	0%*	0%* on used cars	*Vehicle must have been previously in use in NI under the Windsor Framework — V5C with NI keeper, NI MOT history
EU member state	Any EU country	0%	0% on used cars	New cars under 6 months / 6,000 km: VAT due in Ireland
Japan, USA, other non-EU	Any non-EU	10%	23%	—

The customs value (CIF) is the purchase price plus transport and insurance, converted to euro at Revenue's official monthly rate — not the live bank rate.

Value Added Tax (VAT) on Imported Vehicles

VAT in Ireland is charged at 23% on the customs value plus the customs duty already applied.

The single most important VAT rule concerns the "new means of transport" definition. A vehicle is treated as new for VAT purposes — and is therefore always subject to Irish VAT, regardless of origin — if either of these conditions is met when it enters the State:

It is less than 6 months old since first registration, or

It has travelled 6,000 kilometres or less.

Both conditions must fail for the vehicle to qualify as a used car for VAT. A car that is seven months old but has only 5,000 km on the clock is still a "new means of transport" — VAT applies.

Private buyers cannot reclaim Irish import VAT on a passenger car. VAT-registered businesses face heavy restrictions: VAT on Category A cars is generally not deductible at all, except for a partial 20% deduction available on qualifying low-emission cars (CO₂ under 156 g/km, first registered after 1 January 2009) used at least 60% for business purposes. Vans and pickups in Categories B and C follow the standard deduction rules.

Vehicle Registration Tax (VRT) — How It's Calculated

VRT is a one-off tax payable when a vehicle is first registered in Ireland. Unlike customs duty and VAT, VRT is not calculated on the purchase price — it is calculated on the OMSP, which Revenue assigns based on make, model, age, mileage and condition.

The total VRT liability for a passenger car (Category A) is the sum of two charges: a CO₂-based percentage of the OMSP, plus a NOx levy charged in euros per mg/km of nitrogen oxide emissions. The NOx levy was introduced on 1 January 2020, replacing the 1% diesel surcharge that ceased on 31 December 2019.

CO₂ emissions bands — Category A passenger cars (Revenue rates since 1 January 2022)

CO₂ (g/km)	VRT rate (% of OMSP)	Minimum charge
0 – 50	7%	€140
51 – 80	9%	€180
81 – 85	9.75%	€195
86 – 90	10.5%	€210
91 – 95	11.25%	€225
96 – 100	12%	€240
101 – 105	12.75%	€255
106 – 110	13.5%	€270
111 – 115	15.25%	€305
116 – 120	16%	€320
121 – 125	16.75%	€335
126 – 130	17.5%	€350
131 – 135	19.25%	€385
136 – 140	20%	€400
141 – 145	21.5%	€430
146 – 150	25%	€500
151 – 155	27.5%	€550
156 – 170	30%	€600
171 – 190	35%	€700
Over 190	41%	€820

The percentage is applied to the OMSP, with the minimum charge as a floor. For used vehicles registered using NEDC figures, Revenue applies a conversion formula to derive a WLTP-equivalent figure before assigning the band.

NOx levy

The NOx levy applies to every Category A registration regardless of fuel type — including hybrids. Battery electric vehicles are exempt:

NOx (mg/km)	Charge per mg/km
First 0 – 40 mg	€5
Next 41 – 80 mg	€15
Above 80 mg	€25

The maximum NOx charge is capped at €4,850 for diesel vehicles and €600 for non-diesel vehicles. If you cannot document the NOx figure on the Certificate of Conformity or foreign registration document, Revenue applies the maximum cap.

Worked Examples — Real Import Scenarios

These figures are illustrative and use indicative exchange rates. Run your own vehicle through the calculator above for a precise estimate.

Example 1 — 2020 BMW 320d from Manchester (manufactured in Germany)

Item	Amount
Purchase price	£18,000
Exchange rate (illustrative)	1 GBP ≈ 1.165 EUR
Purchase price (EUR)	€20,970
Transport & insurance	€600
Customs value (CIF)	€21,570
Customs Duty (10%, German origin)	€2,157
Subtotal before VAT	€23,727
VAT (23%)	€5,457
OMSP (Revenue valuation)	€28,500
CO₂ band: 132 g/km → 19.25%	€5,486
NOx levy (95 mg/km diesel): 40×€5 + 40×€15 + 15×€25	€1,175
Total VRT	€6,661
Total landing cost	€35,845

Example 2 — 2018 Toyota Yaris from Belfast (manufactured in France, qualifying NI use)

Item	Amount
Purchase price	£8,500 → €9,902
Customs Duty	€0 (qualifying NI use under Windsor Framework)
VAT	€0 (used car, qualifying NI use)
OMSP	€11,800
CO₂ band: 110 g/km → 13.5%	€1,593
NOx levy (32 mg/km petrol): 32 × €5	€160
Total VRT	€1,753
Total landing cost	€11,655

To qualify for the NI exemption, you must show evidence that the vehicle was genuinely in use in Northern Ireland (V5C with NI keeper, NI MOT history) and not simply moved there to dodge tax.

Example 3 — 2015 Honda Civic Type R imported from Japan

Item	Amount
Purchase price	¥1,800,000 → €11,200
Shipping & insurance	€1,800
Customs value (CIF)	€13,000
Customs Duty (10%)	€1,300
Subtotal before VAT	€14,300
VAT (23%)	€3,289
OMSP	€18,500
CO₂ band: 170 g/km → 30%	€5,550
NOx levy (28 mg/km petrol): 28 × €5	€140
Total VRT	€5,690
Total landing cost	€23,279

Common Mistakes When Calculating Car Import Costs

Three errors account for almost every nasty surprise at the NCTS counter:

1

Using the live exchange rate instead of Revenue's monthly rate.

Revenue publishes a fixed monthly rate for customs valuation; the live bank rate gives you the wrong duty figure.
2

Missing the 7-day NCTS booking deadline.

You have 7 days from arrival to book the appointment and 30 days total to complete the registration. With NCTS waiting times of 2-4 weeks, booking late blows the 30-day deadline and triggers seizure risk.
3

Skipping the NOx documentation.

No documented figure means Revenue applies the maximum — up to €4,850 on a diesel.

How to Pay Customs Duty and Register Your Imported Car

The full process from purchase to Irish plates takes seven steps:

1
Lodge an electronic customs declaration before the vehicle enters the State (up to 30 days in advance), including the VIN and CN code 8703.
2
Pay the customs duty and import VAT at the time of declaration. Revenue will not release the vehicle until cleared.
3
Book an NCTS appointment within 7 days of the vehicle's arrival, for a date inside the 30-day window.
4
Bring the documentation — V5C (UK logbook) or foreign equivalent, invoice, customs declaration with Master Reference Number, Certificate of Conformity, proof of CO₂ and NOx emissions, PPS number, photo ID.
5
NCTS calculates and collects the VRT based on Revenue's valuation system (cards accepted; no cash above €1,500). The Environmental Management Cost (EMC) on tyres is also collected at this stage.
6
Receive your Vehicle Registration Certificate (VRC) and Irish plates — display the registration within 3 days.
7
Tax and insure the vehicle before driving on public roads.

Frequently Asked Questions

Everything you need to know about importing a car into Ireland and the customs, VAT and VRT rules that apply in 2026.

How much is the import tax on a car from the UK to Ireland?

It depends on where the car was manufactured. UK-built cars: 0% customs duty + 23% VAT + VRT. Non-UK-built cars (German, Japanese, Korean…): 10% customs duty + 23% VAT + VRT. On a typical €20,000 used car the combined tax burden lands between €4,500 and €9,000 depending on emissions.

Do I have to pay customs duty on a Northern Ireland car?

Not if the car was genuinely in use in NI before sale, with documentary evidence (V5C showing NI keeper, NI MOT history, taxed in NI). Revenue applies the Windsor Framework here. If the car was first registered in GB and only briefly moved to NI before sale without proper customs treatment, Revenue treats it as a GB import and customs duty plus VAT may apply. Ask the seller for proof of original registration and prior NI use before you commit.

How is VRT different from customs duty?

Customs duty is a border tariff on goods entering the State from outside the EU customs union, calculated on the CIF customs value. VRT is a domestic Irish tax charged on first registration regardless of origin, calculated on the OMSP. On a UK import you pay both.

Can I avoid customs charges when importing a car from the UK?

The only legal route to 0% customs duty on a GB import is to bring in a vehicle whose origin qualifies under the EU-UK Trade and Cooperation Agreement — typically a UK-built car with the supplier's origin statement on the invoice. Edge cases exist: qualifying NI-sourced vehicles under the Windsor Framework, transfer-of-residence relief for returning expats meeting the 12-month abroad / 6-month vehicle ownership conditions, and vintage exemptions for vehicles over 30 years (Category C, €200 flat). There is no general workaround for ordinary used-car imports from Great Britain.

How long do I have to register an imported car in Ireland?

You must contact NCTS within 7 days of the vehicle's arrival to book an inspection, and complete the registration and pay any VRT due within 30 days of arrival. The clock starts at the ferry port or airport, not the day you bought it. Past 30 days, the vehicle can be seized by Revenue or the Gardaí, and additional VRT may apply.

Is the calculator's estimate the same as Revenue's official assessment?

Close, but not guaranteed identical. The official figure can differ when Revenue's OMSP for your specific make and model deviates from our estimate, or when your declared NOx or CO₂ values are challenged. Treat the result as a reliable budgeting figure, not a final invoice.

Do I pay VAT twice when importing a car from the UK?

No. UK VAT is removed at the point of sale (the dealer issues a zero-rated export invoice) and Irish VAT at 23% is charged at import. If you were charged UK VAT in error, claim it back from the seller before completing the Irish import — you cannot recover UK VAT through Irish Revenue.

Car Import Duty Calculator Ireland 2026