Vehicle Registration Tax (VRT) – Ireland

All vehicles imported into Ireland must be registered with Revenue and Vehicle Registration Tax (VRT) must be paid before the vehicle can be driven on Irish roads.

The amount of VRT depends on the vehicle category, age, emissions, and Revenue’s Open Market Selling Price (OMSP).

Vehicles Over 30 Years Old

Vehicles that are 30 years old or older qualify as vintage vehicles.

VRT is a flat €200 fee, regardless of the vehicle’s value.

This applies to many classic imports such as:

• Land Cruiser 70 Series
• Nissan Skyline R32 / R33
• Classic Japanese sports cars

Modern Passenger Vehicles (Category A – M1)

Most vehicles fall under Category A passenger vehicles.

VRT is calculated as:

• A percentage of the vehicle’s OMSP based on CO₂ emissions
• Plus a NOx emissions charge

Commercial Vehicles (Category B – N1)

Certain vehicles such as vans and some pickups may qualify for Category B commercial classification.

VRT is typically:

• 8% of OMSP for vehicles with CO₂ up to 120g/km
• 13.3% of OMSP for vehicles with CO₂ above 120g/km

Some qualifying commercial vehicles may still be charged a flat €200 VRT, depending on their design and weight classification.

Land Cruiser & 4×4 Commercial Conversions

Certain 4×4 vehicles such as the Toyota Land Cruiser may qualify for commercial (N1) registration in Ireland if converted to meet Revenue requirements.

This can significantly reduce the VRT payable.

Typical conversion requirements may include:

• Removal of rear seats and seat belts
• Welding or sealing rear seat mounting points
• Installation of a flat rear load floor
• Installation of four fixed lashing points in the load area

An engineer’s report and certification is also required to confirm the vehicle meets the commercial classification requirements.

We can assist with the conversion and the arranging of certification through an independent automotive engineer.

Typical engineering certification cost: approximately €200.

Motorcycles

Motorcycle VRT is calculated based on engine size (cc) and age reductions.

Older motorcycles receive significant VRT reductions.

Official Revenue Information

VRT rules and calculations can change. For the most up-to-date information, please refer to the official Revenue website:

https://www.revenue.ie/en/vrt/index.aspx

Advice

If you are unsure about the expected VRT for a particular vehicle, contact us before bidding and we will provide an estimate based on current Revenue guidance.