brought or imported into Ireland (apart from temporary visits of less
than 12 months) are subject to Vehicle
(VRT) and must be registered with the Revenue Commissioners. The
tax rates vary depending on engine size - but are around 25 % of the
expected selling price.
People who move to Ireland and have owned their vehicles abroad
for more than 6 months and who are moving permanently to Ireland are
exempt from VRT. But if you sell it within 12 months of arriving
- you have to pay the tax.
In some cases foreign-registered vehicles may be imported into Ireland
temporarily by a non-resident without the requirement to pay
VRT or register the vehicle. A non-resident is classed as someone
who lives outside Ireland for at least 185 days each year and the
temporary exemption is for a period of up to 12 months.
Foreign students who are studying in Ireland may bring a foreign-registered
vehicle into Ireland and the 12-month time limit will be extended
to cover the completion of their course.
of VRT rates in Ireland
The registration process must be completed within 30 days of the vehicle's
arrival in Ireland.
You must register the car and pay the VRT at a National Car Testing
Within 7 days of your vehicle arriving in Ireland, you must book an
appointment with the NCTS for it to be inspected -
Your car will be examined to ensure that you are paying the correct
VRT. In the case of cars and small vans, the amount of VRT payable
is based on a percentage of the recommended retail price, which includes
all taxes. This price is known as the Open Market Selling Price
You will be required to provide proof of ownership, proof of living
abroad - i.e bank statements, proof of address and date of arrival
in Ireland. You will need proof of insurance abroad going back 6 months
and proof of date of purchase.
Once the vehicle has been registered and the VRT paid, you will receive
a receipt for the VRT paid showing the registration number assigned
to your car . You will also get a form RF100 for use when you are
applying to pay motor tax
See the Motor Tax Rates in Ireland
You will need to insure the car with an Irish insurance company -
see our Car Insurance
page for details of car insurance prices and companies .
If you are importing a new car from another EU country you
also have to pay VAT (Value Added Tax), usually when registering
A new car means a car that has been in use or 6 months or less, or
has been driven for 6,000 kilometres or less.
The VAT is payable even where you have paid VAT in the other country.
If you are importing a new or second hand car from outside the
EU, VAT (and customs duty) is payable
If you are importing a new car (less than 3 months old or travelled
less than 3,000km) you must also bring an EU Whole Vehicle Type-Approval
Certificate of Conformity. If you are importing and registering used
car (over 3 months or 3,000km) you must also bring evidence of previous
registration such as foreign certificate of registration, a certificate
of permanent exportation or a certificate of de-registration