Vehicle tax registration in Ireland — every step, in plain English
Last updated June 2026 — written and fact-checked by the Vehicle Tax Registration editorial team against current Revenue, NCTS and Citizens Information guidance.
Two taxes hide behind the phrase "vehicle tax registration": the one-off VRT you pay when a car is first registered in the State, and the recurring motor tax that keeps it road-legal. Start with the calculator on the right to price the VRT on any UK or NI car, then follow the registration process below.
This page walks you through:
- What VRT and motor tax each cover, and when you owe them
- The 30-day NCTS process for registering an imported car
- How VRT is built from OMSP, CO₂ and NOx — with a worked example
30 days
To register an import
2 taxes
VRT once, motor tax recurring
2026
Current Revenue rates
How to register an imported car: the 30-day NCTS process
An imported vehicle must be registered within 30 days of entering the State, and both registration and VRT are handled at an NCTS centre — not at the motor tax office. Here is the official sequence, in order.
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1
Book the appointment
Book your registration slot at ncts.ie within 7 days of the car entering the State, with the V5C, proof of purchase and proof of entry date ready.
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2
Attend the inspection
Present the vehicle within 30 days of entry so the NCTS can confirm its details and Revenue can calculate the VRT due on your exact car.
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3
Pay the VRT
Pay the VRT at the centre on the day. You then receive your Irish registration number and the registration documents.
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4
Fit plates & tax it
Fit your new number plates, then tax the car online at motortax.ie before driving — the vehicle is not road-legal until it is taxed.
In brief
- VRT is a one-off tax paid once to Revenue at first registration in the State — in practice, almost always on an import.
- Motor tax is recurring — you renew it every 3, 6 or 12 months at motortax.ie to keep the car road-legal.
- An imported car must be registered within 30 days of arrival; book the NCTS appointment within 7 days.
- VRT is an OMSP-based CO₂ charge plus a separate NOx levy, capped at €4,850.
VRT vs motor tax: what "vehicle tax registration" actually means
The two taxes solve different problems: VRT covers entry to the system, motor tax covers staying in it. Confusing them is the single most common mistake. The rules behind each are set by Revenue (VRT) and explained for road tax by Citizens Information (motor tax rates).
When you pay VRT (and when you don't)
VRT is triggered by first registration in the State, which in practice almost always means an import. A car already registered in Ireland has paid its VRT, so a private resale between Irish owners involves no new VRT — only a change of ownership and ongoing motor tax. Genuine VRT exemptions are narrow (for example, certain transfers of residence) and must be claimed through Revenue before or at registration, not assumed.
Why motor tax keeps coming back
Motor tax is the ongoing cost of legally using a car on the public road, so it recurs while the vehicle is taxed and driven, with the rate for a modern car set by its CO₂ emissions. If a car is off the road for a period, you can file an off-the-road declaration instead of paying.
How the VRT calculator works
Because the OMSP is Revenue-determined, a calculator is the quickest way to see what an import will cost before you commit. The tool at the top of this page returns an estimate in a few clicks.
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1
Open the form
Start in the calculator panel above — no account and no email address are needed to run an estimate.
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2
Pick the country of origin
Tell it whether the car is coming from the UK, Northern Ireland or the EU, so the right import rules are applied.
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3
Enter the plate or make and model
Type the registration plate to decode the vehicle automatically, or choose the make and model by hand if you prefer.
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4
Read your instant estimate
The calculator returns an immediate VRT figure built from OMSP, CO₂ and NOx, which you can save as a PDF to budget with.
An estimate is a guide for budgeting — Revenue confirms the binding figure at the NCTS inspection.
How much VRT will you pay? OMSP, CO₂ and NOx explained
VRT is built from three moving parts. The OMSP (Open Market Selling Price) is Revenue's own valuation of your exact car in the Irish market, and it is the base everything else is calculated on — so two similar imports can attract different bills. The CO₂ band sets the percentage charge applied to that OMSP: higher emissions mean a higher rate. Finally, the NOx levy is added on top, charged per mg/km of nitrogen oxide up to a €4,850 cap. Because the OMSP is Revenue-determined, the calculator above gives the only reliable estimate.
Worked example: a 2019 Toyota RAV4 2.0 imported from the UK
Here is how the bill builds for a 2019 Toyota RAV4 2.0 petrol brought in from the UK. The figures below are illustrative only — your exact OMSP and rates must come from the calculator above.
| OMSP (Revenue-determined) | €22,000 |
| CO₂ charge (band rate × OMSP) | applied per CO₂ band |
| NOx levy (per mg/km, up to €4,850 cap) | added on top |
| Estimated VRT due | confirm via the calculator |
Run your own registration through the calculator above before you travel, so you can budget with confidence and avoid a surprise at the counter.
After VRT: getting your reg number and taxing the car online
Paying VRT and fitting plates is only half the job — the car is not road-legal until it is taxed. Once VRT is paid you receive your Irish registration number, and you then tax the vehicle online at motortax.ie.
Getting your PIN and taxing on motortax.ie
The online screen asks for just two things: your registration number and a PIN. Where the PIN comes from depends on the vehicle.
- Go to motortax.ie and enter your registration number.
- Enter your PIN — for a first-time or imported vehicle this is the last 6 characters of the VIN/chassis on Form RF100; for a vehicle taxed before, it is the last 6 digits of the VRC.
- Confirm the period (3, 6 or 12 months) and pay.
- If you have lost it, use PIN retrieval online before contacting your local office.
Motor tax bands and the RAV4 example
Cars first registered after July 2008 are taxed by CO₂ band, so a petrol 2019 RAV4 2.0 falls into a mid-range annual band rather than the old engine-size system. Check the exact rate against the CO₂ figure on your registration documents. If your vehicle cannot be taxed online — as can happen with some first-time goods or large vehicles — renew by post with Form RF100A or in person at a local authority motor tax office.
Frequently asked questions
The practical edge cases Irish motorists ask about most — beyond the core process above.
Can I register an imported car at the NCTS if it has no valid NCT?
Yes. The VRT registration appointment is a separate process from the roadworthiness (NCT) test, so a missing or expired NCT does not stop you registering the car. Once it has an Irish reg and is taxed, you then book the NCT separately if one is due — a car over four years old must hold a current NCT to stay road-legal.
How do I tax a fully electric or zero-emissions vehicle?
Electric vehicles sit in the lowest CO₂-based motor tax band and pay the minimum annual rate, but the tax is not skipped — you still renew it at motortax.ie like any other car, using your registration number and PIN. An EV import is also valued by Revenue for VRT, though the CO₂ charge falls in the lowest band.
What is the difference between Form RF100 and Form RF100A?
Form RF100 is issued when a vehicle is first registered and is used to tax it for the first time, online or in person. Form RF100A is the paper renewal form you use to tax a vehicle by post or at a motor tax office when it cannot be renewed online — for example certain first-time goods or larger vehicles.
Who can claim a VRT exemption?
Exemptions are narrow and must be claimed through Revenue before or at registration, never assumed. The most common is transfer of residence, where someone moving to Ireland brings a vehicle they already owned and used abroad for a qualifying period. Other reliefs exist for specific cases, but each has strict conditions and documentary proof.
What can I do if the OMSP Revenue assigns looks too high?
You must first pay the VRT calculated at registration, then lodge an appeal with Revenue and supply evidence such as advertisements or dealer listings for comparable Irish vehicles. If the internal review does not resolve it, the matter can be escalated to the Tax Appeals Commission.
How do I tax a car I bought privately that is already Irish-registered?
An Irish-registered car has already paid its VRT, so there is no new VRT — only a change of ownership and ongoing motor tax. Once the ownership change is recorded, tax it at motortax.ie using the registration number and the PIN drawn from the last 6 digits of the Vehicle Registration Certificate.
Can I check a vehicle's tax and test status before I buy it?
Yes. Use the Check My Vehicle service at vehicleservices.gov.ie and enter any Irish-registered plate to see its current motor tax and NCT expiry dates at no charge — useful before buying a used car or to confirm your own status after taxing.
In summary
If you are importing, your next move is to price the VRT before you commit: run the registration plate through the calculator above to see the OMSP, CO₂ and NOx that make up the bill.
Then work to the clock — book the NCTS appointment within 7 days of arrival, attend within 30 days, pay the VRT and collect your Irish reg, fit the plates and tax the car online at motortax.ie before you drive.
Keep the figure honest by checking the exact CO₂ on your documents and confirming the binding amount at the NCTS counter, not from any estimate.