UAE to Ireland Car Import: VRT (Vehicle Registration Tax) and NOx Levy Guide

Ireland uses a Vehicle Registration Tax (VRT) system based on CO₂ emissions and, since 2020, a NOx levy on top. Combined, VRT and NOx can add 15% to 41% to the landed cost of an imported car. This is the complete Irish import guide.

Irish import taxes

• Import duty: 10% of customs value
• Irish VAT: 23% of customs value plus duty
• VRT: 7% to 41% of Open Market Selling Price (OMSP), based on CO₂ emissions
• NOx levy: 5 to 40 EUR per gram/km of NOx emissions

VRT brackets 2026

VRT is calculated on OMSP (Revenue Commissioners' estimate of the retail price of the vehicle in Ireland) and banded by CO₂:

• 0 to 50g CO₂/km: 7% VRT
• 51 to 80g: 9% VRT
• 81 to 105g: 10% to 13% VRT (linear)
• 106 to 130g: 14% to 17% VRT
• 131 to 155g: 18% to 22% VRT
• 156 to 180g: 24% to 30% VRT
• 181 to 200g: 34% VRT
• 201 to 225g: 37% VRT
• 226g+: 41% VRT

NOx levy 2026

The NOx levy applies on top of VRT:

• Under 40 mg/km NOx: 5 EUR per mg/km
• 40 to 80 mg/km: 15 EUR per mg/km on the portion above 40
• Above 80 mg/km: 25 EUR per mg/km on the portion above 80
• Maximum NOx levy: 4,850 EUR for diesel, 600 EUR for petrol

OMSP: how Revenue values your car

Revenue Commissioners estimate the OMSP (Open Market Selling Price) for your car. This is often higher than the actual purchase price because OMSP reflects Revenue's view of Irish retail value including a margin. VRT is calculated on OMSP, not on customs value.

Practical impact: Revenue may assess a car at 15% to 25% above the actual purchase price for VRT purposes. Contest procedures exist but rarely succeed at reducing OMSP by more than a few percent.

Registration process

1. Cars must be presented to an NCT (National Car Test) centre for VRT inspection within 30 days of import
2. Revenue assesses OMSP and calculates VRT + NOx
3. Payment via Revenue Online Service (ROS)
4. Registration and Irish plates issued

Real landed cost example: winning the Irish VRT bracket

Irish VRT rewards low-emission vehicles heavily. Our worked example shows what UAE-sourced BEVs look like landed in Dublin.

Example: 2024 Polestar 3 Long Range sourced in Dubai for 62,000 EUR (BEV, 0g CO₂/km).

• Purchase price: 62,000 EUR
• Sourcing fee: 3,000 EUR
• Inspection: 550 EUR
• Container shipping via Sohar to Dublin: 4,400 EUR
• Marine insurance: 250 EUR
• Import duty (10%): 7,020 EUR
• Irish VAT (23%): 17,760 EUR
• VRT (BEV, 7% bracket on OMSP): approximately 5,900 EUR
• NOx levy (BEV): 0 EUR
• Registration: 100 EUR
• Total landed cost: approximately 100,980 EUR

Same car at Irish Polestar Space: 116,000 EUR. Saving: approximately 15,000 EUR. Chinese BEVs (BYD, Zeekr, Xpeng) at similar spec-vs-Irish-dealer pricing produce even larger deltas.

Where Irish imports win

• Full BEVs across brands: 7% VRT bracket and zero NOx levy align with UAE sourcing to beat Irish dealer pricing consistently.
• Efficient hybrids under 80g CO₂/km: low VRT bracket keeps the total manageable.
• Historic vehicles (30+ years): reduced VRT and reduced VAT open up serious classic import opportunities.

What we advise against: high-emission ICE performance imports where 41% VRT plus NOx levy plus 23% VAT combine to defeat the UAE sourcing advantage. We flag these before you commit and pivot you to a BEV or PHEV where the maths works.

Post-Brexit UK car imports to Ireland

Ireland was a major destination for UK-sourced used cars pre-Brexit. Since 2021, UK imports attract full duty + VAT + VRT (essentially treated as any other non-EU import). This has redirected sourcing attention to UAE, EU-continental, and Japanese markets for Irish buyers seeking specific used cars.

Common Irish import mistakes

1. Not accounting for OMSP being higher than purchase price (VRT is calculated on OMSP)
2. Missing the 30-day NCT presentation window (attracts penalties)
3. Assuming Northern Ireland registration escapes VRT (it does not for Republic of Ireland use)

How we handle Irish imports

Dublin is our primary Irish landing port. Our Irish partner handles NCT VRT inspection booking, OMSP verification, and Revenue payment coordination. Start your brief.

FAQ

Why source through Big Boy Whips

Every EU car import involves navigating a country-specific tax code, homologation process, and shipping logistics. Get any one of them wrong and the maths turns against you. Get them right and the savings can be substantial. We handle all of it, end to end.

• We advise before you buy. We tell you exactly which cars work economically for your country and which do not, before you spend a euro. Every quote we issue includes country-specific tax projections so there are no surprises.
• We negotiate on the UAE side. UAE-side purchase price is where most of the value is created. Our dealer relationships, auction access, and sourcing volume unlock pricing individual foreign buyers cannot access.
• We inspect every car ourselves. 248-point pre-purchase mechanical, cosmetic, and diagnostic inspection with full photo and video documentation. You approve before we pay the seller.
• We handle every document. Mulkiya transfer, UAE export certificate, bill of lading, marine insurance, customs entry, destination-country tax filings, and homologation coordination. You never touch a form.
• We ship with tracked, insured freight. Enclosed container for high-value cars, RoRo for volume. Sohar routing coordinated on every shipment given current Strait conditions. Marine insurance to full declared value.
• We deliver to your door. Registered plates, cleared paperwork, keys in your hand. Anywhere in Europe.

Ready to see the true landed cost of your dream car for your country? Send us your brief and a senior advisor comes back within 24 hours with a full landed-cost projection and honest recommendation.