Tax · 24 September 2026
VRT and Motor Tax on Japanese Imports, Explained Simply
VRT (Vehicle Registration Tax) is usually the biggest single cost after the car itself. It is not based on what you paid in Japan. Here is how it actually works.
The formula
VRT = OMSP × CO₂ band % + NOx charge
- OMSP (open market selling price) is Revenue's estimate of what the car would sell for in Ireland, including taxes.
- CO₂ band % runs across 20 bands, from 7% for 0–50 g/km up to 41% above 190 g/km.
- The NOx charge is €5, then €15, then €25 per mg/km across its bands, capped at €600 for petrol and €4,850 for diesel.
There is a minimum VRT of €200.
Why hybrids win
A Toyota Aqua or Prius emits so little CO₂ that it falls into the lowest bands, while a large petrol SUV can be charged over 30% of its OMSP. That is a big reason Japanese hybrids dominate imports.
Electric cars
Battery electric cars get VRT relief of up to €5,000 where the OMSP is under €40,000, tapering to zero at €50,000, until 31 December 2026. They also pay no NOx charge.
Motor tax
Imported cars registered in Ireland after 2008 pay CO₂-based motor tax. Low-emission hybrids sit in the cheapest bands, and battery EVs pay €120 a year.
Estimate before you bid
Use Revenue's VRT calculator with the exact model, or our import cost calculator, which estimates VRT from CO₂ and your Irish value.
Frequently asked questions
Is VRT based on the price I paid in Japan?
No. VRT is based on the Irish open market selling price (OMSP) set by Revenue, multiplied by the CO₂ band rate, plus a NOx charge.
What is the lowest VRT rate?
7%, for cars emitting 0–50 g/km of CO₂, with a minimum charge of €200.
When must VRT be paid on an imported car?
Within 30 days of the car arriving in Ireland.