VRT Estimate Ireland 2026
Get a free VRT estimate in under a minute — and know exactly how close it'll be to your Revenue bill.
Type a UK or NI plate, or pick make / model / year, into the calculator on the right. We'll apply the official Revenue rates, decompose the result into CO₂ component and NOx levy, and — unlike every other VRT calculator in Ireland — show you a variance range instead of a single misleading figure.
132K+
Plates Decoded
€318M+
VRT Estimated
±5%
vs NCTS Final
Why "Estimate" Is the Right Word (and Most VRT Calculators Mislead You)
Every VRT calculator in Ireland — ROS, MotorCheck, VRT.ie, Cartell — returns a single number. The user reads that number as "this is my VRT". The user is wrong, and so is every calculator that presents the figure that way.
Revenue itself is unambiguous : the output of any VRT calculator (theirs included) is an estimate, never a binding quotation. The final VRT is determined at physical inspection at the NCTS centre, and the gap between the two figures is rarely zero. For some imports it sits inside ±3 % ; for others it can stretch much wider. The difference between a clean estimate and a noisy one comes down to six specific data inputs, all of which we cover below.
This page is built on a simple idea : if your VRT calculation is an estimate, treat it as one. Show the variance. Explain what drives it. Tell the user how to reduce it. That's what vrt-estimate.ie does, and that's why the same logic, presented as a "calculator", consistently surprises Irish importers at the NCTS counter.
How Our Estimate Is Built
The arithmetic behind any honest Irish VRT calculator is the same — what differs is the transparency around it. Three inputs drive every Category A passenger car VRT calculation :
The VRT formula
Total VRT = (CO₂ band % × OMSP) + NOx levy
(Revenue's own wording: "Carbon Dioxide charge + NOx Charge = Total VRT payable.")
The OMSP (Open Market Selling Price) comes from Revenue's valuations database — over 25,000 vehicle codes, updated rolling. The CO₂ band % is fixed by the WLTP CO₂ figure, mapped to one of 20 Revenue bands (7 % at the bottom, 41 % at the top). The NOx levy is calculated separately on a 3-tier scale : €5/mg up to 40, €15/mg from 41 to 80, €25/mg above 80.
Once the mid figure is calculated, our calculator runs the same formula twice more — once with the most favourable plausible inputs (low estimate), once with the least favourable (high estimate). The three figures display side by side. You don't get a number ; you get a range with the data assumptions that produce it.
The Six Sources of Variance — and How to Control Each One
Every gap between an online VRT estimate and the figure Revenue charges at NCTS traces back to one of six inputs. The table below ranks them by typical impact, with the action that pulls each one toward the low end of the variance range :
| Source of variance | Typical impact on final VRT | Action that tightens the estimate |
|---|---|---|
| OMSP — market adjustment | ±3 % to ±7 % | Run the calculation within 1-2 weeks of your NCTS appointment so you capture any rolling database update |
| Mileage adjustment | -2 % to -8 % from baseline OMSP | Photograph the dashboard mileage on the morning of the appointment ; have the V5C mileage record handy |
| Chargeable enhancements | +€200 to +€2,000 | List every factory option visible on the car (look for the spec sticker on the boot or door jamb) ; disclose them up front rather than waiting for Revenue to spot them |
| NEDC vs WLTP CO₂ | +1 to +3 CO₂ bands | Use the WLTP figure from the Certificate of Conformity ; for pre-2018 imports, Revenue applies a published conversion : for diesels, (NEDC × 1.1405) + 12.858 |
| Variant misselection | +€500 to +€3,000 | Cross-check the V5C against the calculator dropdowns, or use plate-decode mode where available |
| Database update timing | ±2 % to ±4 % | Avoid running estimates immediately after each Finance Act ; data updates can lag 1-3 weeks |
When all six variables are tightly controlled, expect the estimate to land within ±3-5 % of Revenue's final figure. When any single one is loose, the spread widens fast — and three or four loose variables can push the gap into double-digit percentages.
Beyond these six controllable inputs, two operational habits pay off : bring both the V5C and the Certificate of Conformity (not just one — Revenue verifies against both), and bring the printed estimate. The estimate doesn't bind Revenue, but it documents your good-faith calculation and is useful evidence if you later contest the OMSP through the appeals process.
Worked Example — 2018 VW Passat 2.0 TDI R-Line, UK Import
A representative import scenario where chargeable enhancements and a CO₂ figure sitting close to a band boundary illustrate exactly how variance works in practice. Figures use the official Revenue rates in force (Category A CO₂ table since 1 January 2022 ; NOx schedule current at April 2026). The OMSPs shown are illustrative figures typical of 2026 Irish-market valuations for a clean example of this configuration.
| Vehicle inputs | Value |
|---|---|
| Make / model | Volkswagen Passat 2.0 TDI DSG, R-Line trim (B8 facelift) |
| First registration | April 2018, United Kingdom |
| WLTP CO₂ | 127 g/km |
| NOx | 42 mg/km |
The fixed component : the NOx levy. With 42 mg/km, the calculation is (40 × €5) + (2 × €15) = €230. This figure does not move between the three scenarios below — NOx is calculated from the certified emission figure, not from market adjustments.
The variable components : the OMSP (driven by market valuations and chargeable enhancements) and, in the worst case, the CO₂ band itself. At 127 g/km the vehicle sits in the >125 up to 130 g/km band → 17.5 %, but only 5 g/km separates this from the next band up. R-Line trim adds 19" alloys, sport suspension, the R-Line aerodynamic package, leather Vienna sport seats and Discover Pro infotainment — all of which push the OMSP upward, and any one of which can prompt Revenue to verify the WLTP CO₂ against the COC, occasionally landing on a marginally different figure.
| Scenario | OMSP applied | CO₂ band | CO₂ component | NOx | Total VRT |
|---|---|---|---|---|---|
| Low estimate — base trim assumed, lean OMSP | €18,200 | 17.5 % (127 g/km) | €3,185 | €230 | €3,415 |
| Mid estimate — clean example, standard data confidence | €18,800 | 17.5 % (127 g/km) | €3,290 | €230 | €3,520 |
| High estimate — full R-Line spec, Revenue WLTP verification lands at 132 g/km → next band | €19,700 | 19.25 % (>130 up to 135 g/km) | €3,792 | €230 | €4,022 |
Reading the spread. The €607 gap between the low and high totals decomposes into two distinct effects. The first is the OMSP movement : €18,200 → €19,700 = €1,500 of underlying valuation difference, which alone would move the CO₂ component by ~€263 at 17.5 %. The second is the band shift in the high scenario : verifying CO₂ at 132 g/km rather than 127 g/km lifts the rate from 17.5 % to 19.25 %, adding a further ~€345 on the €19,700 OMSP. Combined, these two effects produce the €607 spread, with the band shift accounting for more than half of it. The NOx levy contributes nothing to the variance because it stays at €230 throughout.
This is why CO₂ accuracy matters so much for vehicles sitting close to band thresholds. If you supply Revenue with the V5C, COC and a complete options inventory before your NCTS appointment, the mid figure is the most likely outcome. If you walk in with a basic plate-decode and no options data, the high figure becomes the realistic ceiling.
When Your Estimate Will Be Wrong (Honest Edge Cases)
Five situations where any VRT calculator — ours included — will produce an unreliable figure :
-
1
Vehicle not in Revenue's database
Motor caravans, classics 30+ years old, kit cars, low-volume prestige marques and large commercials need manual valuation by a Revenue officer. No online estimate is meaningful for these — submit Revenue's Form VRT Estimate (PDF) before purchase.
-
2
Pre-2018 imports with NEDC-only CO₂
Revenue applies the published conversion at registration, and the corrected figure typically pushes the car into a higher band. The variance can widen significantly compared with a vehicle that already has a certified WLTP figure on its COC.
-
3
No NOx evidence available
Revenue applies maximum default NOx charges when satisfactory evidence cannot be provided : €4,850 for diesel vehicles, €600 for all others. If your import has no Certificate of Conformity, expect the NOx component of your estimate to be wrong by orders of magnitude — get the COC from the manufacturer before booking your NCTS appointment.
-
4
Recently revised Finance Act
Estimates run between November (Budget) and January (start of new rates) can lag the new figures. Re-run after the rates are confirmed on revenue.ie.
-
5
Disputed OMSPs in active appeal
If a model is currently under formal Tax Appeals Commission review, the public estimate doesn't reflect the potential revision. Rare, but worth checking for higher-end imports.
Frequently Asked Questions
Is the Revenue VRT calculator accurate?
The Revenue VRT calculator applies the correct formula to whatever data you give it — in that sense it is accurate. But the final figure at NCTS commonly differs because the inputs Revenue uses at registration (verified mileage, identified options, COC-confirmed CO₂) can differ from yours. Treat the output as an estimate with a realistic ±3-5 % margin when your data is clean, more when it isn't.
My final VRT came in higher than the estimate — how do I diagnose where the gap came from?
Walk back through the six variance sources in order : was your OMSP captured weeks before NCTS (market adjustment), did Revenue identify chargeable enhancements you hadn't disclosed, did the COC confirm a higher WLTP CO₂ than your initial input, or did you select a slightly different variant in the calculator. The gap almost always traces to one of these — and the receipt Revenue gives you at NCTS shows the OMSP, CO₂ band and NOx applied separately, so you can pinpoint exactly which one moved.
How does your VRT calculator differ from MotorCheck or VRT.ie?
Same Revenue valuations database, same official rates, same arithmetic — the difference is the variance range. MotorCheck and VRT.ie display a single figure ; we display three (low, mid, high), with the data assumptions behind each, so you know which scenario you're actually in before you walk into NCTS.
Can I appeal the OMSP if Revenue's figure is much higher than the estimate?
Yes. After paying the VRT calculated at registration, submit an appeal to Revenue with comparable Irish market evidence — private sale advertisements, dealer listings of similar vehicles. If the internal review does not resolve it, the appeal can be escalated to the Tax Appeals Commission.
Does an estimate commit Revenue to a registration price?
No online VRT estimate commits Revenue to anything — its only legal status is "indicative". What it does commit you to is a clean budgeting baseline : if your three estimate figures are €3,415 / €3,520 / €4,022, you can walk into NCTS prepared for any outcome inside that window without renegotiating your purchase decision.
How often should I re-run the estimate?
Once when shopping, once before purchase, once within 7 days of your NCTS appointment. Revenue updates the valuations database on a rolling basis, with substantial revisions after each Finance Act.
Is the estimate the same for UK and NI imports?
The VRT figure itself is identical — same Revenue formula. What differs is the surrounding charges. For a private import from Great Britain, Revenue confirms VAT applies at the standard rate (currently 23 %) on the customs value of the vehicle, plus customs duty under the EU-UK Trade and Cooperation Agreement (preferential tariff treatment may apply if the vehicle qualifies). NI imports are treated differently under the post-Brexit framework — verify the specific treatment for your vehicle on revenue.ie before budgeting.