How we calculate

Official, estimate or your figure

• Official rate: a percentage or fee published by Revenue or NCTS, applied exactly.
• Estimate: depends on a figure only Revenue can confirm, usually the car’s value (OMSP).
• Your figure: something you entered, like transport.

VRT

VRT = Revenue’s valuation × the rate for the car’s CO₂ band (or the band’s minimum if that’s higher), plus the NOx charge. We truncate CO₂ to a whole g/km, as Revenue’s own examples do. Electric cars get the EV relief taken off, which can bring VRT to €0.

The value Revenue uses is its own estimate of what the car would sell for in Ireland, not the price you paid. Revenue’s VRT calculator shows it for most common cars; we can’t reproduce it, so we ask you for it.

NOx

The NOx charge is tiered (€5, €15 and €25 per mg/km) and capped at €4,850 for diesel and €600 for other cars. If you don’t enter a NOx figure, we use the cap, because that’s what Revenue charges without evidence.

Customs duty and VAT (Great Britain)

Customs value = the price in euro at Revenue’s monthly customs exchange rate (October 2026: 1.1635 €/£) plus transport. Duty is 10% of that unless the car has proven UK origin. VAT is 23% of the value plus duty.

Exchange rate

To show the car’s price in euro we use the ECB reference rate (19 Oct 2026: 1.1876 €/£).

What we leave out

Customs agent fees, insurance, motor tax and plates aren’t fixed official amounts, so they’re not included. Add them to transport if you know them.

Budget 2027

The Finance (No. 2) Bill 2026 proposes 1 point more VRT on cars over 80 g/km from 1 January 2027 and extending EV relief to 2028. It isn’t law yet. Choose “From 1 January 2027” in the calculator to see the effect.