0% or 10%
Customs duty
Calculated on the purchase price plus transport. Applies to cars imported from Great Britain, and the rate is decided by the car's country of manufacture — not simply where you buy it.
Ireland · 2026 Revenue rates
Import duties on cars, totalled in two minutes
Bringing a car into Ireland can trigger up to four separate charges — customs duty, 23% VAT, Vehicle Registration Tax (VRT) and the NOx levy — and what you actually pay hinges on where the car was built and where you buy it. There is no single "import duty on cars" figure: a car of UK origin bought in Northern Ireland can arrive almost tax-free, while an identical model shipped from Great Britain can carry thousands in duty and VAT before it is even registered.
This page walks through every charge in plain terms, in the exact order Revenue applies them, and finishes with a fully-costed example on a real car. Already know the car you want? Run it through the calculator on the right for an instant estimate before you commit.
- Duty: 0% or 10%, set by origin
- VAT: 23% on GB imports
- VRT: due on almost every import
- Free · no signup
- Customs duty
- 0–10%
- VAT from GB
- 23%
- NOx levy /mg
- €5–€25
Duty + VAT + VRT + NOx
OMSP, CO₂ & NOx applied
Live import cost estimate
Start here
What Taxes and Duties Do You Pay When Importing a Car to Ireland?
When you import a car to Ireland you may pay four charges: customs duty (0% or 10%), 23% VAT, Vehicle Registration Tax (VRT) and, for most diesels, a NOx levy. Not every import attracts all four — the customs duty and VAT depend entirely on the car's origin — but VRT applies to virtually every car registered in the State (Revenue and Citizens Information, 2024).
The four charges at a glance
Before the numbers, it helps to see the whole picture in one place. Each card below shows what the charge is, how it is worked out and when it applies. No official page brings all four together, so keep this as your reference point.
23%
VAT
Charged on the price plus customs duty plus transport, for both new and used cars imported from Great Britain. Already EU-registered with VAT paid? Usually nothing more to pay.
% of OMSP
VRT
A variable percentage of the Open Market Selling Price, set by the car's CO₂ band. It applies to almost every car registered in Ireland, whatever the country of purchase.
€5–€25 /mg/km
NOx levy
Charged on the car's nitrogen-oxide emissions. It mainly hits older diesels, is negligible for petrol and hybrid models, and is zero for electric cars.
In what order are the charges applied?
The charges are stacked in a fixed sequence, and the order matters because each one can feed into the next. Customs duty is applied first, on the purchase price. VAT is then charged on a value that already includes any duty, so paying customs also lifts your VAT. VRT is calculated separately when you register the car, based on its Irish market value rather than what you paid. Getting the order right is the difference between a rough guess and a figure you can trust. Each of these is set by a different rule, which is why two buyers importing the "same" car can end up with very different bills.
Charge one
Do You Pay Customs Duty When Importing a Car to Ireland?
Customs duty on a car imported to Ireland is either 0% or 10%, and which one applies depends on where the car was manufactured — not simply on where you bought it. Of the four charges, this is the one that surprises buyers most, because it can be nil or it can add thousands, so it is worth understanding first. Since Brexit took full effect on 1 January 2021, customs charges apply to cars brought in from Great Britain.
When customs duty is 0%
Customs duty falls to 0% when the car qualifies as being of UK or EU origin under the EU–UK Trade and Cooperation Agreement. In practice that means a car actually manufactured in the UK (or the EU), where you can supply valid proof of origin. This is the outcome most buyers are hoping for, but it is not automatic: without the correct documentation, Revenue will treat the import as dutiable. Keep any manufacturer or dealer paperwork that establishes where the vehicle was built.
When the 10% duty applies
The 10% duty applies when the car was manufactured outside the UK and the EU, even if you buy it from a dealer in Great Britain. The duty is charged on the purchase price plus transport, and Revenue will require a customs declaration as proof of payment before the car can be registered. This is why the badge on the bonnet tells you less about your bill than the country stamped on the build plate.
Charge two
How Much VAT Do You Pay on an Imported Car?
VAT on a car imported from Great Britain to Ireland is charged at 23% of the purchase price plus any customs duty and transport costs. Once the customs position is settled, this is the next charge stacked on top, and it applies to both new and used cars brought in from Great Britain — which catches out buyers who assume second-hand cars escape VAT (Revenue, 2025).
There are important cases where VAT does not apply. If the car was already registered in an EU country and VAT was accounted for there, you generally do not pay Irish VAT again. The same relief often covers cars coming through Northern Ireland. The key points to remember:
-
23% VAT is due on used and new cars imported from Great Britain.
-
It is calculated on price + customs duty + transport, not the sticker price alone.
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A car already EU-registered with VAT paid typically incurs no further VAT.
Charge three
What Is VRT and How Is It Calculated?
Vehicle Registration Tax (VRT) is calculated as a percentage of your car's Open Market Selling Price (OMSP), with the percentage set by the vehicle's CO₂ emissions, plus a separate NOx levy. Customs duty and VAT deal with bringing the car into the country; VRT is the charge you meet when you actually register it in Ireland, and it applies no matter where the car came from.
Open Market Selling Price (OMSP)
The OMSP is the price Revenue considers your car would sell for on the Irish market, including all taxes — not the price you actually paid abroad. A bargain purchase in Great Britain does not reduce your VRT: the tax is anchored to the Irish value. Revenue maintains valuations for most common makes and models, and the VRT calculator on this page draws on the same logic to estimate the OMSP for your car.
CO₂ emissions bands and VRT rates
The VRT rate is fixed by your car's CO₂ emissions, so cleaner cars pay a lower percentage of the OMSP and higher-emitting cars pay more. The band is taken from the official CO₂ figure, which is why two cars with the same value can carry very different VRT. Low-emission and electric models sit at the bottom of the scale; older, higher-emitting diesels and large petrol engines climb toward the top.
The NOx levy
On top of VRT, a NOx levy is charged on the car's nitrogen-oxide emissions, and it is where older diesels feel the pain. The levy runs at €5 per mg/km for the first 40 mg/km, €15 per mg/km from 40 to 80, and €25 per mg/km above that. For a modern petrol or hybrid the figure is usually small, and for a fully electric car it is zero. For a diesel with higher NOx output, though, it can add a few hundred euro to the total.
The biggest lever
Does the Car's Origin Change What You Pay? Great Britain vs Northern Ireland
Where you buy the car makes a large difference: a car imported from Northern Ireland is often free of customs duty and VAT, while the same car bought in Great Britain can attract both. Because customs duty and VAT both hinge on origin, the single biggest lever on your final bill is whether you source the car in Great Britain, Northern Ireland or the EU.
Buying from Great Britain
Great Britain is the route where the numbers add up fastest. Depending on manufacture you may face the 10% customs duty, you will normally pay 23% VAT, and VRT applies on top — the full stack of charges, and the scenario the worked example below is built around.
Buying from Northern Ireland
Cars from Northern Ireland can be much cheaper to import thanks to its special post-Brexit status. A car that was in Northern Ireland before midnight on 31 December 2020 is treated as EU-registered, so no customs duty and no VAT apply, whatever its age. The Windsor Framework also allows certain vehicles that entered Northern Ireland later to be brought south free of duty and VAT, provided the conditions are met and you can prove the car's presence there (CompleteCar.ie, May 2025). VRT is still due in every case.
Buying from an EU country
Bringing a car in from another EU country is the simplest position. If the vehicle was already registered in the EU with VAT accounted for, there is no customs duty and no Irish VAT to pay. You simply register the car and pay the VRT due on its Irish value.
Case study — Aoife, buying near the border
Aoife found the same model priced at €21,000 in Great Britain and €22,000 in Northern Ireland. On paper the GB car looked cheaper, but it faced 10% customs duty and 23% VAT, while the qualifying NI car carried neither. After the charges, the NI car cost her thousands less to put on the road — she only had to pay VRT. The lesson: compare the landed price, not the advertised price.
The maths, in the open
Worked Example: Importing a 2019 Peugeot 3008 1.5 BlueHDi From the UK
For a 2019 Peugeot 3008 1.5 BlueHDi diesel bought in Great Britain for around €21,000, a realistic total once duty, 23% VAT, VRT and the NOx levy are added comes to roughly €34,000. The clearest way to see how these charges stack up is to run the numbers on a single real car, so here is a full breakdown for a popular diesel import.
Step-by-step cost breakdown
The figures below assume a purchase price of €21,000, €500 in transport, and that the car is dutiable (manufactured outside the UK/EU). Read each line in order, because each charge builds on the one above it.
Purchase inputs
- Make / model
- Peugeot 3008 1.5 BlueHDi
- First registration
- 2019, Great Britain
- Purchase price (GB)
- €21,000
- Transport
- €500
- OMSP applied by Revenue
- €24,000
The charges, stacked in order
- Customs duty (10% on price + transport)
- €2,150
- VAT (23% on price + duty + transport)
- €5,439
- VRT (≈21% of OMSP €24,000)
- €5,040
- NOx levy (diesel emissions)
- €290
Estimated total
≈ €34,419
Key figure. Of that total, roughly €12,900 is tax and duty on top of a €21,000 car: the taxes alone add well over half the purchase price again.
Same 3008, Two Trims — Why the Variant Moves Your VRT
VRT is anchored to the OMSP and the CO₂ band, so two versions of the same 2019 3008 1.5 BlueHDi can leave the NCTS counter with different bills. Compare an entry Active manual against a GT Line with the EAT8 automatic — heavier, on larger wheels, and valued higher on the Irish market.
Variant A — 3008 Active, manual
- OMSP applied by Revenue
- €23,000
- WLTP CO₂
- 136 g/km
- VRT band
- 20%
- VRT due
- €4,600
Variant B — 3008 GT Line, EAT8 auto
- OMSP applied by Revenue
- €25,500
- WLTP CO₂
- 143 g/km
- VRT band
- 21.5%
- VRT due
- €5,483
The gap is €883 of VRT on what reads as the "same car" in a listing: the GT Line's higher Irish valuation and its extra 7 g/km of CO₂ (which lifts it a full band, from 20% to 21.5%) both push the bill up. The €5,040 headline figure in the breakdown above sits between the two, on a mid-range example with an OMSP of €24,000 — always price the exact trim and gearbox you intend to buy, not the model name.
Why your figure may differ
Your own number can move significantly on three levers. Customs duty could be 0% instead of 10% if you can show valid proof of UK or EU origin, which alone would remove about €2,150 and lower the VAT. The VRT depends on the OMSP and the CO₂ band, so Revenue's valuation — not your purchase price — drives it. And the NOx levy rises with the car's emissions. Treat the total above as illustrative and run your exact car through the calculator at the top of this page for a tailored estimate.
Paperwork and deadlines
How to Register Your Imported Car in Ireland: Steps and Deadlines
You must book an NCTS appointment and register your imported car within 30 days of it arriving in Ireland, after first completing a customs declaration on entry. Once you know what you will pay, the final piece is the paperwork and the clock — Ireland sets strict deadlines, and missing them can cost you.
The registration steps
Registration runs through the National Car Testing Service (NCTS) on Revenue's behalf, and the sequence is straightforward if you prepare in advance:
-
1
Complete the customs declaration
Declare the car when it enters the State and pay any customs duty and VAT due at that point.
-
2
Present the car at an NCTS centre within 7 days
Book an appointment and bring the vehicle in within 7 days of its arrival in Ireland.
-
3
Register and pay the VRT within 30 days
Complete registration and pay the VRT (and NOx levy) within 30 days of the car arriving.
-
4
Collect your registration number
Receive your Irish registration, then arrange motor tax and insurance before driving on.
Documents you need
Have your paperwork ready before the appointment, because missing documents mean a wasted trip. You will typically need:
- V5C logbook (or equivalent foreign registration document)
- Invoice or proof of purchase showing price and date
- Proof of customs clearance where duty and VAT applied
- Certificate of Conformity (EU standards)
Good to know
Frequently Asked Questions About Import Duties on Cars in Ireland
Beyond the core charges, a few specific situations come up again and again, so here are the most common ones answered directly.
Do you pay VRT on an electric car imported to Ireland?
Electric vehicles benefit from VRT relief and pay a zero NOx levy, making them one of the cheapest categories to import. Because EVs also fall into the lowest CO₂ band, both the VRT percentage and the emissions charges are minimised.
Can you avoid VRT when moving to Ireland?
If you are transferring your residence to Ireland, you may qualify for a VRT exemption on your car. You generally need to have owned and used the vehicle abroad for at least six months before the move and to import it as part of your personal belongings, following Revenue's transfer-of-residence procedure.
How is a classic car over 30 years old taxed on import?
A vehicle over 30 years old is usually treated as a classic for VRT and charged at a low flat rate rather than a percentage of its value. This makes importing an older collectible far cheaper on the VRT side than a modern equivalent.
What happens if you register your imported car late?
Missing the 30-day registration deadline can trigger penalties and interest from Revenue, and in serious cases the vehicle can be detained. Book your NCTS appointment as soon as the car arrives to stay inside the window.
Can you drive an imported car in Ireland before it is registered?
As an Irish resident you cannot use an unregistered vehicle on public roads beyond bringing it to your booked NCTS appointment. The car must be presented within 7 days of arrival and registered within 30, so arrange the appointment before you collect the vehicle.
Does the cost of transport change the tax you pay?
Yes. Customs duty is charged on the purchase price plus transport, and VAT is then applied to that total including any duty. A €500 ferry or transporter fee therefore raises both charges slightly, so always include it when you estimate the landed cost.
Can you estimate your import costs online?
Yes — the VRT calculator on this page lets you estimate your VRT, and combined with the customs and VAT rules above you can build a full cost picture in minutes. Enter your car's details for an instant figure before you buy.
Price the Whole Import, Not Just the Car
Import duties on cars in Ireland stack in a fixed order: customs duty (0% or 10%, set by where the car was built), then 23% VAT on the duty-inclusive value, then VRT on the Irish OMSP, plus the NOx levy. On a €21,000 Great Britain purchase, that stack can add roughly €12,900 before the car wears Irish plates.
The biggest lever is where you buy: a qualifying Northern Ireland or EU-registered car often escapes duty and VAT entirely, while VRT is due in every scenario. Compare the landed price, not the advertised price.
Run your exact trim and gearbox through the calculator above before you pay a deposit — the amounts shown on this page are indicative for 2026 and should always be confirmed with Revenue.
Estimate my import now