Moving to Ireland is an exciting time full of new experiences, new opportunities, and new beginnings. But relocating doesn’t mean you have to leave everything behind.
Bringing your car along on your move means one less thing to worry about when settling in. Whether it holds sentimental value or simply makes more financial sense than buying a new car, you’ll be glad to know that bringing it with you to your new home is definitely an option.
That said, there are a few important steps and requirements to be aware of first. It’s essential to follow these rules carefully to avoid fines, delays, or having your vehicle held at customs.
Importing a car might seem a bit daunting at first, but with the right steps – and a little preparation – it’s more straightforward than you might think.
In this guide, we’ll walk you through everything you need to know about bringing your car to Ireland – from the necessary paperwork and possible tax exemptions to registration requirements and timelines.
Follow these steps, and you’ll stay compliant with Irish law and be ready to get on the road without any issues.
Introduction to the Car Import Process in Ireland
Let’s start with some important basics about importing vehicles to Ireland. This guide focuses on Category A vehicles, which are standard passenger cars as defined by Revenue (the Irish Tax and Customs authority). These vehicles are typically used for private transport of up to 8 passengers (excluding the driver).
Do I Have to Pay Tax When Bringing My Vehicle to Ireland?
Yes, you’ll need to pay tax to bring your vehicle with you to Ireland. The type (and amount) of tax you’re obligated to pay depends on where you’re moving from.
If you’re coming from another EU country, you’ll need to pay:
Vehicle Registration Tax (VRT)
If you’re arriving from outside the EU, you’ll need to pay:
Customs Duty
Value Added Tax (VAT)
Vehicle Registration Tax (VRT)
Also, you’ll need to register the vehicle and get motor insurance.
Note: In some cases – whether you’re moving your vehicle from the EU or elsewhere – you may qualify for exemptions from VAT and VRT. To access these reliefs you (or your vehicle) will need to meet certain conditions (we’ll cover this in more detail soon).
What Is Motor Tax?
Motor Tax is a government charge on most vehicles registered in Ireland, collected by local authorities.
The amount you pay depends mainly on your vehicle’s engine size (for older cars) or its CO2 emissions (for newer models). Broadly speaking, the higher the engine size or emissions, the higher the Motor Tax.
You can pay your Motor Tax online, visit your local Motor Tax office, or request the forms and complete them by post.
What Are VAT and VRT?
Both VAT and VRT are important costs to consider when importing your vehicle.
Value Added Tax (VAT)
This is a consumption tax charged on goods and services in Ireland – including vehicles imported from abroad.
The standard rate of VAT in Ireland is currently 23%. When you bring a car into Ireland, you’ll generally need to pay VAT based on the vehicle’s value when you first import it (before you can register it).
Vehicle Registration Tax (VRT)
This is a tax you pay when registering a vehicle in Ireland for the first time.
The cost of VRT is based on your car’s CO2 and NOx (nitrogen oxide) emissions. First, the CO2 rate is applied to the car’s Open Market Selling Price (OMSP) – which is calculated by Revenue on a case by case basis. Then, a separate NOx charge is added. The total of both gives you the amount of VRT you need to pay.
You’ll need to pay VRT after your vehicle arrives within 30 days to have an Irish registration number assigned to your car
What Are Customs Duties on Vehicles in Ireland?
If you’re bringing a vehicle into Ireland from outside the EU – including the UK – you’ll usually need to pay Customs Duty and VAT.
But there’s an important exception for vehicles previously used in Northern Ireland: they can be registered for VRT in Ireland without extra Customs Duty or VAT, as long as you can prove the vehicle was privately owned for a reasonable time.
When registering your car with the National Car Testing Service (NCTS), you must show proof that Customs Duty and VAT were paid – usually by providing a Customs Declaration.
Note: The country of origin is also a key factor in calculating Customs Duties. This means the duty is based on where the car was manufactured – not necessarily where you bought it. This can be tricky to navigate, so it’s always a good idea to consult with a tax expert if you’re unsure.
Tax Reliefs and Exemptions When Importing Your Car to Ireland
Good news – in some cases, you might be able to reduce (or even completely avoid) paying certain taxes like VAT and VRT when importing a vehicle to Ireland.
These tax reliefs are designed to help make the process easier and more affordable for people relocating, and the rules apply whether you’re moving from within the EU or from outside it.
Intro to Transfer of Residence (TOR) Relief.
If you’re moving to Ireland permanently from a country inside or outside the EU, you may be eligible for Transfer of Residence (TOR) Relief. This is a tax relief that can save you money on Customs Duty, VAT, and VRT when bringing your vehicle(s) with you.
Note: TOR relief is not restricted to just one vehicle. You can claim it for multiple vehicles, as long as each one meets the required ownership and usage criteria
For EU moves, it mainly applies to VRT, while those coming from outside the EU may also get relief from VAT and customs charges.
But to be eligible for these reliefs, you and your vehicle must meet a few important criteria.
Here’s a simple checklist to see if you qualify:
You’re moving to Ireland to live here long-term
You already owned the car before your move
You’ve used the car abroad for at least 6 months before arriving
You’ve paid any taxes and duties on the car in the country where you bought it
You’ve been living abroad for more than 12 months
How to Apply for TOR Relief
Take the following steps to apply for TOR Relief if you qualify:
Apply for TOR
The first step is to complete and submit an application for TOR Relief. We always recommend engaging a good customs agent to coordinate the TOR process and guide you through the paperwork
If you’re applying from outside the EU, it’s recommended that you download and complete the Transfer of Residence from Non-EU Country Form (PDF) from the Irish Revenue website and email it to VRT Service.
But if you’re applying from within the EU, you can apply for Transfer of TOR relief online through the MyEnquiries portal on the Revenue website. If you can’t access this service online, contact the designated Revenue office for guidance.
Submit Your Application Early
It’s highly recommended to submit your application for TOR Relief at least 2 weeks before your car arrives in Ireland – which gives Revenue plenty of notice.
Along with your form, you’ll need to include all required documents to support your application. These typically include:
Your car’s registration certificate (logbook)
Proof you own the car
A valid car insurance certificate for Ireland
Evidence the car was used abroad (like mileage records or service bills)
Proof of your residence outside Ireland for at least a year
Proof you’re now taking up residence in Ireland
Declare at Arrival
When you arrive in Ireland with your car, tell Customs officials that you’re in the process of claiming TOR Relief. Be ready to show them the original copies of your supporting documents.
Follow Instructions
The Customs officials will guide you on the next steps, which might involve further paperwork or a temporary import arrangement.
What Happens If You’re Approved for TOR Relief?
If your application for TOR Relief is approved, this is generally what you can expect:
Letter of Approval
Revenue will send you a letter of approval confirming that your relief has been granted. Hang on to this, because you’ll need it for the next steps.
No VRT Payable
You’ll be exempt from paying VRT on your vehicle when you register it in Ireland.
Proceed with Registration
You’ll still need to register your vehicle in Ireland. This typically involves:
Making an appointment with the National Car Testing Service (NCTS) centre
Bringing your vehicle to the NCTS for inspection
Presenting your letter of TOR approval and other required documents (like your vehicle registration certificate, proof of insurance, etc.) to the NCTS
Issuance of Irish Registration Plates
Once the NCTS is satisfied and you’ve completed all the necessary steps, they’ll provide you with Irish registration plates for your vehicle.
Note: If you register your car before Revenue approves your TOR claim, you’ll have to pay VRT upfront. But don’t worry – if your TOR is later approved, that VRT will be refunded within 5 working days.
Other Important Considerations
With tax requirements and reliefs out of the way, here are a couple more factors to keep in mind when importing a car to Ireland:
Getting Car Insurance in Ireland
Before you can legally drive in Ireland, your vehicle must be covered by Irish motor insurance. Unfortunately, foreign policies usually won’t be accepted here.
What you need to do:
Shop around: Compare quotes from different insurers. You’ll be surprised just how much prices and coverage options can vary. Use comparison websites like Chill.ie or speak directly with brokers for the best deal.
Provide your No Claims Bonus (NCB): If you’ve had car insurance abroad, ask your previous insurer for a No Claims Bonus certificate. This can significantly reduce your premium in Ireland (just make sure it’s in English or officially translated!).
Top tip: Some Irish insurers – like Healy Insurances – specialise in policies for new residents or returning expats – so be sure to ask if they offer any expat-friendly options!
Vehicle Modifications and Compliance
Ireland has pretty strict road safety and environmental standards. This means if your new or used car has been modified – whether it’s custom headlights, suspension changes, or engine/emissions tweaks – it’s important to make sure it meets Irish standards.
Keep in mind:
You might be asked to provide extra documentation or undergo further vehicle testing to prove compliance.
You might need to alter or remove your modifications during the vehicle registration process if they don’t comply with Irish regulations.
It’s a good idea to have your vehicle assessed before it ships to avoid delays or costly changes later on.
Timelines and Deadlines to Watch
There are strict timeframes for registering your car once it arrives in Ireland. Here’s what you need to know:
Register within 30 days: You must register your vehicle in Ireland via NCTS within one month of your vehicle arriving in Ireland. This applies even if you’re waiting on tax relief approval.
Avoid fines and penalties: Failing to register on time can result in financial penalties and your vehicle being deemed unroadworthy.
Book your NCTS appointment early: Appointments can fill up quickly – especially in busy areas! It’s a good idea to schedule your inspection as soon as your vehicle arrives.
Have all your documents ready: Make sure you bring your VRT appointment confirmation, vehicle documents, and any tax relief approvals (like your TOR letter) to the inspection.
There’s a lot of moving pieces when it comes to importing a car. But follow this guide, you can tackle them all with confidence – and get back on the road in no time.
Let Expat Taxes Take the Stress Out of your Irish Tax issues
Importing a vehicle to Ireland involves paperwork, tax rules, and tight deadlines. The good news? You don’t have to handle it all on your own.
Expat Taxes specialises in helping newcomers to Ireland handle complex tax processes. We know how confusing Irish tax rules can feel when you’re new here, so we’re committed to guiding you step-by-step and taking the stress off your shoulders.
And for customs clearance assistance, we highly recommend Mason Transport to make the process clear. They’ll support you every step of the way – from navigating VRT and customs paperwork to completing your vehicle registration
Book a consultation with Expat Taxes today to discuss all the income, capital gains and inheritance tax queries you have.
*Note – we do not assist clients with VRT issues currently and we recommend Mason Transport above for this type of support*DISCLAIMER: The material in this article is for general information purposes only and does not constitute legal or taxation advice. Legal, financial, investment and taxation advice should be sought before acting or refraining from acting. All information and taxation rules are subject to change without notice. Expat Taxes Limited and RemitEase Limited (hereafter ‘the parties’) accept no liability for any action taken based on the information in this article or any of the articles in our blog series. The parties do not provide financial planning, investment, or mortgage advice; this article is provided only for general information. We are not authorised/licensed to provide financial advice, and this article should not be considered to constitute advice of this type in any respect.
Written by Bryan Wickham, FCA
Having worked in both Ireland and Australia, Bryan brings over 15 years of cross-border experience in tax and accounting to the team. As the head of Expat Taxes’ compliance function, Bryan tackles everything from non-resident landlord tax issues to sole trader compliance — with expertise in niche tax scenarios even industry professionals struggle to understand.
