Importing a used car into Ireland from the EU: VRT, NOx levy and motor tax
Updated September 28, 2026 · NINO, LDA
When you bring a used car into Ireland from Germany or another EU country, you pay Vehicle Registration Tax (VRT) and the NOx levy before it can be registered, then annual motor tax. VRT is a percentage of the car's Irish market value set by Revenue, the OMSP, so it can only be estimated in advance. This guide explains the rules in force in 2026.
What you pay when you import a car from another EU country
For a private buyer, a used car from another EU member state is subject to VRT and the NOx levy only. There is no customs duty. VAT applies only if the car counts as a new means of transport.
The VRT inspection at an NCTS centre is free; a second appointment is at your expense if the file is incomplete, and a late cancellation, no-show or missing documents costs 54.76 euro. Revenue charges no separate registration fee. Number plates are bought from any supplier meeting the standard and their price is not regulated.
- Vehicle Registration Tax (VRT), based on CO2 and the OMSP.
- NOx levy, based on nitrogen oxide emissions.
- VAT at 23 % only for a new means of transport.
- Annual motor tax after registration.
How VRT is calculated in 2026
VRT for a passenger car (category A) is a percentage of the Open Market Selling Price (OMSP), with a minimum amount per CO2 band. You pay whichever is higher. The table has applied since 1 January 2022 and was not changed by Budget 2026.
The OMSP is the price, including all taxes, that the same model could reasonably fetch on a first retail sale on the Irish open market. Revenue sets it from an internal database with depreciation tables and adjustments for mileage and condition. It is not published and can only be looked up one vehicle at a time on the Revenue calculator.
Cars registered before WLTP data applied are converted: diesel WLTP = NEDC × 1.1405 + 12.858; other fuels WLTP = NEDC × 0.9227 + 34.554. If no CO2 figure is produced, Revenue assigns 999 g/km, which means the top rate of 41 %.
- 0 to 50 g/km: 7 % (minimum 140 euro); over 50 to 80 g/km: 9 % (180 euro).
- Over 100 to 105 g/km: 12.75 %; over 115 to 120 g/km: 16 %; over 120 to 125 g/km: 16.75 %.
- Over 140 to 145 g/km: 21.5 %; over 155 to 170 g/km: 30 %; over 170 to 190 g/km: 35 %; over 190 g/km: 41 % (minimum 820 euro).
- Electric cars: a relief of up to 5,000 euro applies where the OMSP is 40,000 euro or less, tapering to 50,000 euro, until 31 December 2026.
The NOx levy
The NOx levy is charged in progressive bands on all category A cars except electric cars, hybrids included: 5 euro per mg/km up to 40 mg/km, 15 euro per mg/km from 40 to 80, and 25 euro per mg/km above 80. Revenue's own example of a car at 90 mg/km gives 1,050 euro. There is no cap.
If the NOx figure is not documented, a flat charge of 4,850 euro applies to diesel cars and 600 euro to other fuels. A certificate of conformity (COC) or written confirmation from the manufacturer counts as documentation; an ordinary EU registration certificate usually does not show NOx.
VAT on a car bought in another EU country
A used car bought in another EU country does not attract Irish VAT. VAT at 23 % is due in Ireland only when the car is a new means of transport: less than 6 months since first entry into service or no more than 6,000 km. Either condition is enough, so an older car with very low mileage can still count as new.
A car coming from Great Britain is different: since 2021 it is an import from a third country, with customs duty and 23 % VAT on the customs value plus duty, then VRT and NOx. The preferential zero rate requires the car to have been made in the United Kingdom.
Motor tax after registration
Annual motor tax depends on CO2 and the date of first registration. The 2021 rates were not changed by Budget 2026. Electric cars pay 120 euro a year and cars over 30 years old pay a vintage rate of 56 euro.
- WLTP cars registered from 1 January 2021: 170 euro at 91 to 100 g/km, 190 euro at 111 to 120 g/km, 210 euro at 131 to 140 g/km, 2,400 euro above 225 g/km.
- NEDC cars registered from 1 July 2008 to 31 December 2020: 180 euro at 81 to 100 g/km, 200 euro at 111 to 120 g/km, 270 euro at 121 to 130 g/km, 2,400 euro above 225 g/km.
- Cars registered before 1 July 2008 are taxed on engine size.
Special cases: cars over 30 years old, left-hand drive, write-offs
- A car more than 30 years old at the time of registration falls in category C: VRT is a flat 200 euro and no NOx levy applies. ZV vintage plates are available at no extra cost.
- Revenue and Citizens Information set no minimum Euro standard and no age limit for registration.
- A left-hand drive car can be registered and driven without conversion, but the headlights must be adapted so they do not dazzle oncoming traffic.
- Written-off vehicles in categories A and B can never return to the road; categories C and D can after repair.
Worked example
A 2018 diesel car bought for €14,500 in Germany, registered in Ireland. Figures computed by the simulator on September 28, 2026.
| Vehicle purchase price | €14,500 |
| Road transport Germany → Ireland | €400 |
| VAT | €0 |
| Registration tax in Ireland | €7,170 |
| Administrative fees and formalities | €60 |
| Total to own it on Ireland plates | €22,130 |
Annual road tax afterwards: about €200 per year.
Used car from another EU country: no VAT on arrival — it was already paid in the country of origin.
This country taxes a value set by its own administration; we used the price you entered, so this amount is an estimate.
No NOx figure was given, so Ireland's flat-rate charge applies. The value from the certificate of conformity usually lowers it considerably.
Local administrative fees (registration, plates, roadworthiness test) are not published for this country, so they are not included.
Steps
- Book a VRT inspection at an NCTS centre within 7 days of the car arriving in Ireland.
- Bring the foreign registration certificate, proof of ownership and, ideally, the certificate of conformity so that CO2 and NOx are documented.
- Pay VRT and the NOx levy and complete registration within 30 days; late registration adds Additional VRT of 0.1 % of the VRT per day and the car can be seized.
- Fit Irish number plates that meet the required standard.
- Tax the car (motor tax) and book the NCT when it falls due: first at 4 years, every 2 years up to 10 years, then yearly from 10 to 30 years.
Frequently asked questions
How much VRT will I pay on a car from Germany?
VRT is the CO2-band percentage of the OMSP, from 7 % to 41 %, or the band minimum if higher, plus the NOx levy. Because Revenue does not publish the OMSP, the calculator gives an estimate unless you enter the OMSP shown by the Revenue VRT calculator.
Do I pay VAT when importing a used car from the EU to Ireland?
No, unless the car is a new means of transport: under 6 months old or 6,000 km or less. Then 23 % Irish VAT is due.
What happens if I have no CO2 or NOx figure?
Without a CO2 figure Revenue applies 999 g/km, so 41 %. Without documented NOx, a flat 4,850 euro applies to a diesel and 600 euro to other fuels.
What is the VRT on a car over 30 years old?
A flat 200 euro under category C, with no NOx levy, provided you can prove the age. Motor tax for vintage cars is 56 euro a year.
How long do I have to register an imported car?
Book the NCTS inspection within 7 days and register within 30 days. Late registration adds 0.1 % of the VRT per day.
What we could not confirm
- The OMSP is set by Revenue from an unpublished internal database and cannot be retrieved in bulk. The VRT shown is therefore an estimate unless you enter the OMSP from the Revenue calculator.
- Revenue's mileage and condition adjustments to the OMSP were read from an automated extraction of the VRT Manual and the condition percentages are inferred from examples.
- Whether the 30-year threshold counts from manufacture or from first registration is not stated explicitly by Revenue.
- The customs duty rate for cars from Great Britain is not stated on Irish official pages.
- The price of number plates is not regulated and is not included.
Official sources
Estimate, not a tax ruling. The final amount is set by the authority of the destination country.