VRT on a BMW in Ireland — from 1 Series to iX, priced
Last updated June 2026 — written and fact-checked by the VRT BMW editorial team against current Revenue and NCTS rules.
Drop your UK or NI registration into the calculator and read back the OMSP Revenue will use, the CO₂ band that sets your rate, and the full VRT figure including any diesel NOx levy — laid out the same way the desk at the NCTS works it out.
Built for BMW buyers: price a 320d, an X5 or an i4 before you bid, before your NCTS appointment, or to sense-check a valuation that has come back steeper than you expected.
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How VRT is calculated on a BMW
VRT on a BMW is charged as a percentage of the car's OMSP, and that percentage is fixed entirely by the model's CO₂ emissions — not by what you paid for it. Revenue places passenger BMWs in Category A, where the rate scales from a low band up to the top tier, and the charge is then applied to the OMSP that Revenue assigns the vehicle. Before looking at specific models it helps to understand the three moving parts that decide what any BMW costs to register: the OMSP (the value), the CO₂ band (the rate) and the NOx levy (an added charge on diesels). Since 1 January 2022 the CO₂ figure used is the WLTP value, which is generally higher than the older NEDC reading and can push a car into a steeper band.
OMSP — the value
The Irish market value Revenue uses as the tax base, set from the model, age and mileage.
CO₂ band — the rate
The WLTP CO₂ figure sets the headline Category A rate, from 7% to 41%.
NOx levy — the add-on
An emissions charge added mainly to diesels, on top of the CO₂-based VRT.
OMSP & depreciation: what your BMW is really valued at
The OMSP is the estimated open market selling price of your BMW in Ireland — the price it would fetch here, including all taxes — and it has nothing to do with the sterling figure on your UK invoice. Revenue builds it from the model, age and mileage, applying a depreciation curve so an older, higher-mileage car carries a lower value. The catch for importers is that the online ROS estimate is exactly that: the OMSP confirmed at the NCTS desk can differ.
One BMW iX buyer who paid around €36,000 saw the car valued near €45,000 at registration — a useful reminder that the calculator is a guide. Budget for a confirmed value that lands higher rather than lower.
CO₂ bands & the 7–41% emissions scale
Your BMW's rate is read straight off Revenue's CO₂ band table, which starts at 7% for the lowest-emitting cars and climbs in steps to 41% at the top. Once the OMSP is fixed, the band's percentage is multiplied against that value to produce the core VRT — so the OMSP sets the size of the bill and the CO₂ band sets how hard it is taxed. A frugal diesel like a 520d sits in the lower-to-middle bands, while high-output petrol M models land in the top band at the full 41%. Because the scale uses WLTP figures, two trims of the same BMW line can fall into different bands, so the engine and spec matter as much as the model name when you estimate the rate.
The NOx levy on diesel BMWs
Almost every diesel BMW — the "d" models like the 320d, 520d or X3 xDrive20d — picks up a NOx levy on top of the VRT, capped at €4,850 for diesels and €600 for other vehicles. The levy is charged on the car's NOx output in mg/km using the WLTP figure, on a sliding scale: the dirtier the engine, the higher the charge, up to the cap. This is the line that most often surprises BMW buyers, because the brand's popular diesel saloons and SUVs tend to record meaningful NOx readings.
An older Euro 5 320d can sit well up the scale, while a newer Euro 6d X3 with an efficient AdBlue system will usually land lower for the same body style — another reason the exact engine generation matters as much as the model badge.
Per mg/km of NOx (WLTP), charged separately from the CO₂-based rate.
Diesel cap €4,850; all other fuels cap €600.
Added on top of VRT — it does not replace any part of it.
EV relief: BMW i3, i4, iX and iX3
Fully electric BMWs — the i3, i4, iX and iX3 — qualify for VRT relief in Ireland, which is why an electric BMW often lands a far smaller registration bill than a comparable diesel. If diesels are the worst case for VRT, the battery-electric end of the range is the best: with zero tailpipe CO₂ these cars sit in the lowest Category A band, and as electric vehicles they carry no NOx levy at all.
The relief is applied as a reduction in the VRT due, up to a maximum that tapers as the OMSP rises, so a high-spec iX xDrive50 sees a smaller proportional benefit than an entry i4 eDrive40. It is specific to battery-electric BMWs — it does not extend to plug-in hybrids such as the 330e or X5 xDrive45e, which still pay a CO₂-based rate.
Compact city EV — lowest band, no NOx levy.
Electric Gran Coupé eligible for relief.
Electric SUV — relief applied on the OMSP.
Flagship electric SUV — benefit tapers at higher OMSP.
VRT by BMW model: across the full range
VRT typically runs from single digits on the electric iX3 to the top 41% band on high-CO₂ M models. The table below shows the indicative band, NOx position and rate note for around fifty BMW variants — find yours, then sanity-check the spec, because one trim or wheel-size change can nudge the WLTP CO₂ into the next band.
| Model | Variant | Fuel | Year (typ.) | CO₂ (typ.) | OMSP (typ. band) | Est. VRT note |
|---|---|---|---|---|---|---|
| BMW 1 Series F40 | 116d | Diesel | 2021 | ~120 | €24k–€28k | CO₂ band + NOx levy |
| BMW 1 Series F40 | 118i | Petrol | 2021 | ~135 | €25k–€29k | Mid CO₂ band, no NOx levy |
| BMW 1 Series F40 | 120d xDrive | Diesel | 2021 | ~125 | €27k–€31k | CO₂ band + NOx levy |
| BMW 1 Series F40 | M135i xDrive | Petrol | 2021 | ~165 | €34k–€39k | High CO₂ band, no NOx levy |
| BMW 2 Series F44 | 218i Gran Coupé | Petrol | 2021 | ~135 | €27k–€31k | Mid CO₂ band, no NOx levy |
| BMW 2 Series F44 | 220d Gran Coupé | Diesel | 2021 | ~128 | €29k–€33k | CO₂ band + NOx levy |
| BMW 2 Series G42 | M240i xDrive | Petrol | 2022 | ~175 | €44k–€50k | High CO₂ band, near 41% |
| BMW 3 Series G20 | 318i | Petrol | 2021 | ~140 | €30k–€34k | Mid CO₂ band, no NOx levy |
| BMW 3 Series G20 | 320d | Diesel | 2021 | ~128 | €31k–€35k | CO₂ band + NOx levy |
| BMW 3 Series G20 | 330e | PHEV (petrol) | 2021 | ~36 | €36k–€42k | Low CO₂ band, no EV relief |
| BMW 3 Series G20 | 330i | Petrol | 2021 | ~150 | €36k–€41k | Upper-mid CO₂ band, no NOx levy |
| BMW 3 Series G20 | M340i xDrive | Petrol | 2021 | ~180 | €48k–€55k | High CO₂ band, near 41% |
| BMW 3 Series Touring G21 | 320d Touring | Diesel | 2021 | ~132 | €33k–€37k | CO₂ band + NOx levy |
| BMW 4 Series G22 | 420d | Diesel | 2021 | ~135 | €38k–€43k | CO₂ band + NOx levy |
| BMW 4 Series G22 | 430i | Petrol | 2021 | ~155 | €42k–€47k | Upper-mid CO₂ band, no NOx levy |
| BMW 4 Series G22 | 440i xDrive | Petrol | 2021 | ~180 | €50k–€56k | High CO₂ band, near 41% |
| BMW M4 G82 | Competition | Petrol | 2022 | ~230 | €78k–€90k | Top CO₂ band, 41% |
| BMW 5 Series G30 | 520d | Diesel | 2020 | ~134 | €34k–€39k | CO₂ band + NOx levy |
| BMW 5 Series G30 | 530e | PHEV (petrol) | 2021 | ~40 | €42k–€48k | Low CO₂ band, no EV relief |
| BMW 5 Series G30 | 540i xDrive | Petrol | 2021 | ~170 | €52k–€58k | High CO₂ band, near 41% |
| BMW M5 F90 | Competition | Petrol | 2021 | ~245 | €95k–€110k | Top CO₂ band, 41% |
| BMW 5 Series Touring G31 | 520d Touring | Diesel | 2020 | ~138 | €36k–€41k | CO₂ band + NOx levy |
| BMW 6 Series GT G32 | 630d GT | Diesel | 2020 | ~152 | €44k–€50k | Upper CO₂ band + NOx levy |
| BMW 7 Series G11 | 730d | Diesel | 2020 | ~155 | €55k–€65k | Upper CO₂ band + NOx levy |
| BMW 7 Series G11 | 740i | Petrol | 2020 | ~175 | €60k–€70k | High CO₂ band, near 41% |
| BMW 7 Series G70 | 750e | PHEV (petrol) | 2023 | ~24 | €110k–€130k | Low CO₂ band, no EV relief |
| BMW 8 Series G15 | 840d xDrive | Diesel | 2020 | ~160 | €72k–€84k | Upper CO₂ band + NOx levy |
| BMW M8 F92 | Competition | Petrol | 2021 | ~245 | €120k–€140k | Top CO₂ band, 41% |
| BMW X1 F48 | sDrive18d | Diesel | 2020 | ~130 | €28k–€33k | CO₂ band + NOx levy |
| BMW X1 F48 | xDrive20d | Diesel | 2020 | ~140 | €30k–€35k | CO₂ band + NOx levy |
| BMW X2 F39 | sDrive18i | Petrol | 2020 | ~140 | €29k–€34k | Mid CO₂ band, no NOx levy |
| BMW X3 G01 | xDrive20d | Diesel | 2019 | ~146 | €34k–€40k | Worked-example model; CO₂ band + NOx levy |
| BMW X3 G01 | xDrive30e | PHEV (petrol) | 2021 | ~44 | €42k–€48k | Low CO₂ band, no EV relief |
| BMW X3 G01 | M40i | Petrol | 2021 | ~190 | €55k–€62k | High CO₂ band, near 41% |
| BMW X4 G02 | xDrive20d | Diesel | 2020 | ~150 | €38k–€44k | Upper CO₂ band + NOx levy |
| BMW X5 G05 | xDrive30d | Diesel | 2020 | ~158 | €52k–€60k | Upper CO₂ band + NOx levy |
| BMW X5 G05 | xDrive45e | PHEV (petrol) | 2021 | ~32 | €60k–€70k | Low CO₂ band, no EV relief |
| BMW X5 F15 | M50d | Diesel | 2018 | ~175 | €55k–€64k | High CO₂ band + NOx levy |
| BMW X6 G06 | xDrive30d | Diesel | 2020 | ~165 | €60k–€70k | Upper CO₂ band + NOx levy |
| BMW X7 G07 | xDrive40d | Diesel | 2021 | ~178 | €85k–€98k | High CO₂ band + NOx levy |
| BMW Z4 G29 | sDrive20i | Petrol | 2020 | ~150 | €38k–€44k | Upper-mid CO₂ band, no NOx levy |
| BMW Z4 G29 | M40i | Petrol | 2021 | ~185 | €55k–€62k | High CO₂ band, near 41% |
| BMW M2 G87 | Coupé | Petrol | 2023 | ~215 | €72k–€84k | Top CO₂ band, 41% |
| BMW M3 G80 | Competition | Petrol | 2022 | ~230 | €80k–€92k | Top CO₂ band, 41% |
| BMW i3 I01 | 120Ah | Electric | 2020 | 0 | €24k–€30k | 7% + EV relief up to €5,000, often low/€0 |
| BMW i4 G26 | eDrive40 | Electric | 2022 | 0 | €44k–€52k | 7% + EV relief up to €5,000, often low/€0 |
| BMW i4 G26 | M50 | Electric | 2022 | 0 | €62k–€72k | 7% + EV relief (tapers at higher OMSP) |
| BMW iX1 U11 | xDrive30 | Electric | 2023 | 0 | €44k–€50k | 7% + EV relief up to €5,000, often low/€0 |
| BMW iX3 G08 | — | Electric | 2021 | 0 | €48k–€56k | 7% + EV relief up to €5,000, often low/€0 |
| BMW iX I20 | xDrive40 | Electric | 2022 | 0 | €72k–€82k | 7% + EV relief (tapers at higher OMSP) |
| BMW iX I20 | xDrive50 | Electric | 2022 | 0 | €95k–€110k | 7% + EV relief (tapers at higher OMSP) |
Indicative for 2026 — confirm your exact VRT on the official Revenue calculator. Run your plate above →
Worked example: a 2019 BMW X3 xDrive20d from the UK
Rules are easier to trust once you see them applied. Take a 2019 BMW X3 xDrive20d bought in the UK: its VRT is worked out on the Irish OMSP, charged at the CO₂-based Category A rate, with the diesel NOx levy added on top.
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1
Establish the OMSP.
Revenue assigns an Irish OMSP for this 2019 SUV from its model, age and mileage — say a confirmed value in the low-to-mid €30,000s for an average-mileage example.
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2
Identify the band and apply it.
The xDrive20d's WLTP CO₂ as a diesel SUV places it in a mid-to-upper Category A band; that band's percentage applied to the OMSP gives the core VRT.
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3
Add the NOx levy.
As a "d" diesel, the X3 picks up a NOx charge on its mg/km figure, capped as set out earlier.
-
4
Total = VRT + NOx levy.
That combined figure is your indicative registration cost — for a typical clean 2019 example, expect the core VRT plus a few hundred to a couple of thousand euro of NOx.
Indicative breakdown — 2019 BMW X3 xDrive20d
| Make / model | BMW X3 xDrive20d (G01), diesel auto |
| First registration | 2019, United Kingdom |
| OMSP assigned by Revenue (typ.) | low-to-mid €30,000s |
| CO₂ band (Category A) | mid-to-upper band |
| Core VRT (band % × OMSP) | several thousand euro |
| NOx levy (diesel, capped €4,850) | a few hundred to ~€2,000 |
| Total VRT due (indicative) | core VRT + NOx |
The OMSP — and therefore every number above — is set by Revenue at registration. As the iX case earlier shows, the ROS estimate is a guide and the confirmed value can land higher, so pull your exact figure from the calculator before you bid or buy.
Importing a BMW from the UK: customs, VAT & registration
Importing a BMW from the UK means more than VRT: you may also face customs duty and Irish VAT, then a strict NCTS timeline. Because most BMWs registered here are UK imports, the levy is only one line in a larger bill — and the NCTS collects the VRT on Revenue's behalf at your appointment.
Customs & VAT
Depending on the car's origin and history, customs duty and Irish VAT can apply on top of the VRT.
Documents
Bring the Certificate of Conformity (CoC), the VIN, the foreign registration and the vehicle history.
NCTS timeline
Book the inspection within 7 days of the car arriving and complete registration within 30 days.
How the calculator above works
The estimator at the top of the page turns a few details into a full BMW VRT figure in four short steps.
Pick the country of origin
Tell the form whether your BMW is coming from Great Britain or Northern Ireland so it can frame the customs and VAT context correctly.
Enter the plate or choose the model
Type the registration to auto-decode the exact BMW variant, or select the series and engine by hand if you prefer.
Read your estimate
The tool returns the OMSP, the CO₂ band and the VRT due, including any diesel NOx levy or EV relief that applies.
Save the PDF breakdown
Export a tidy PDF of the figures to take to your NCTS appointment or to compare against another candidate car.
Frequently Asked Questions
The follow-up questions BMW buyers ask once they have the core numbers — appeals, exports, late registration and more.
Can I appeal the OMSP Revenue puts on my BMW?
Yes. If you think the OMSP set at the NCTS desk is too high, you can pay the VRT to register and then lodge a formal appeal to Revenue within the set window, backing it with comparable Irish ad prices, condition photos and mileage evidence. A successful appeal refunds the difference, and the car stays legally registered while the review runs.
Why is VRT charged on the OMSP and not the UK price I paid?
Revenue charges VRT on the OMSP — the car's estimated Irish market value — so a cheap UK buy does not lower the VRT itself. The sterling invoice only matters for customs and VAT, not for the registration tax.
Is VRT higher on a BMW than on an equivalent Audi or Mercedes?
Not because of the badge. VRT is set purely by CO₂ and fuel type, so a BMW, Audi or Mercedes with the same emissions and OMSP pays the same rate and NOx position. Differences come down to each specific model's WLTP figures, not the marque.
Can I reclaim VRT if I later export the BMW?
Yes — the Export Repayment Scheme lets you recover a portion of the residual VRT when a qualifying BMW is permanently exported from Ireland, subject to inspection and conditions. The refund is based on the car's value at export, not the VRT you originally paid.
What penalties apply if I register my BMW late?
Registering beyond the 30-day window can lead to additional charges and, in serious cases, detention of the vehicle by Revenue. Keeping within the 7-day booking deadline and the 30-day registration deadline is the simplest way to avoid them.
Do BMW plug-in hybrids like the 330e or X5 xDrive45e qualify for EV relief?
No. EV relief is reserved for battery-electric BMWs (i3, i4, iX, iX3). Plug-in hybrids keep a combustion engine, so they pay a CO₂-based rate — usually a low one thanks to their low WLTP CO₂ — but they receive no EV relief and, as petrol PHEVs, carry no diesel NOx levy.
Does a higher-spec BMW pay more VRT than the base trim?
It can, on two counts. A richer trim carries a higher OMSP, which lifts the cash VRT even at the same rate; and bigger wheels or sportier options can raise the WLTP CO₂ enough to nudge the car into the next band, which lifts the percentage too. Always check your exact variant rather than the model name alone.
Is a BMW's VRT the same whether I import from Great Britain or Northern Ireland?
The VRT itself is identical, because it is based on the Irish OMSP and the car's emissions regardless of origin. What differs is the surrounding bill: a Great Britain import can trigger customs duty and Irish VAT, whereas a qualifying Northern Ireland vehicle is often treated more favourably for those charges.
In summary
VRT on a BMW is a slice of the Irish OMSP, with the size of that slice decided by the model's WLTP CO₂ band and nothing else. Diesels add the NOx levy; the electric i3, i4, iX and iX3 sit in the lowest band and pick up EV relief instead.
Price your exact variant in the calculator above before you bid, because a single trim or wheel change can shift the band — and remember the confirmed OMSP at the desk can land higher than the online guide.
If you are buying from across the water, treat VRT as one line in a wider bill: budget for possible customs duty and VAT, book the NCTS within 7 days of arrival, and register within 30.