Calculating Vehicle Registration Tax (VRT)

Assessing the value

For category A and most category B vehicles, the value of the vehicle is used in calculating the VRT due. This value is known as the Open Market Selling Price (OMSP). This is usually slightly different to the invoice value of a vehicle.

The VRT calculator

You can find the OMSP for the most common vehicles and estimate of the tax due on the VRT calculator. While there are over 25,000 valuations on the VRT calculator not all vehicles are present.

The VRT calculator will usually give a good estimate of the VRT due if registering a particular vehicle on that same day. However, this is an estimate only. Revenue only calculate the exact VRT due when a vehicle is presented for registration.

The VRT calculator service allows you to estimate the VRT due on a car, small commercial vehicle or motorcycle. The service can also be used to estimate any repayment of VRT that may be due when you export a car.

Please note that this calculator cannot be used for:

• models that have not been presented previously for valuation
• models that require special research to value. These include motor caravans, classic and collectable vehicles and certain prestige marques
• large commercial vehicles, agricultural tractors, coaches and other large vehicles as these are generally liable to a fixed VRT charge
• Value-Added Tax (VAT) on new means of transport. For VAT purposes, most motor vehicles are a new means of transport when a vehicle is less than 6 months old OR has travelled less than 6,000km.

What you need to use the service

To use this service, you will need a statistical code, or all of the following:

• EU classification.
• Vehicle make.
• Vehicle model.
• Transmission type.
• Number of doors.
• Engine type.
• Body type.
• Engine capacity.
• Version.
• Mileage.
• Year and month of first registration in any jurisdiction.
• CO2 emissions^[1].
• NOx emissions.

Determining an OMSP

If a vehicle is not on the calculator, Revenue will determine its OMSP, but only after it is presented for registration. Revenue uses market indicators such as UK and Irish trade guides, advertisements, and experts.

Revenue staff do not provide estimates of value or tax due for vehicles that have not been presented for registration.

If a vehicle is not listed, and you need an OMSP estimate before buying, then you must conduct your own research. The VRT Estimate Form may be used for makes that are not commonly distributed in Ireland.

Other factors affecting the OMSP

For VRT purposes, vehicles may be rated as good, fair or poor. In general, most vehicles are rated as good. A fair or poor rating may reduce the VRT that is due.

Mileage that is considerably higher than accepted ‘norms’ might reduce the VRT that is due. Revenue assume the normal average monthly mileage is 2,100 km for diesel vehicles and 1,500 km for all other vehicles.

[1] If you wish to provide an alternative CO2 figure than that supplied by Revenue.

Next: Additional VRT