VRT on a motorcycle in Ireland, worked out without the guesswork
Last updated June 2026 — written and fact-checked by the VRT Motorcycle editorial team, specialists in Irish vehicle registration tax and motorbike imports.
Motorcycle VRT is charged on engine size — €2 per cc up to 350 cc and €1 per cc above — then cut by the bike's age. Enter your details in the calculator below for an instant estimate before you book your inspection.
€2/cc
First 350 cc
€1/cc
Every cc above 350
30 yrs
Age for full exemption
What is VRT on a motorcycle?
VRT (Vehicle Registration Tax) is the one-off tax you pay when registering a motorcycle in Ireland, and bikes fall under Category M (EU classes L1 to L7), as set out by the Revenue Commissioners. It applies whether the bike is new, imported second-hand, or brought in after a move abroad.
Before working out a figure, it helps to know exactly what this tax covers and why motorcycles are treated differently from cars. The key difference is the calculation base: for a motorcycle, VRT depends only on cubic capacity (cc) and age. It does not use the Open Market Selling Price (OMSP) or the CO₂/NOx emissions that drive car VRT. That single rule is what makes a motorbike estimate something you can do yourself with the engine size and the bike's year.
In brief
- Motorcycle VRT = €2/cc up to 350 cc, then €1/cc above 350 cc.
- The base charge is reduced by the bike's age, on a published band scale.
- A 600 cc motorbike has a base VRT of €950 before any age reduction.
- Only the official ros.ie calculator gives a binding figure — always confirm there.
How motorcycle VRT is calculated: rates by engine size
Motorcycle VRT is charged at €2 per cc up to 350 cc and €1 per cc above 350 cc, so a 600 cc bike has a base charge of €950 (€2 × 350 + €1 × 250) before any age discount.
VRT rate table by engine size
Small bikes are taxed at the higher per-cc rate, while displacement above 350 cc is charged at the lower rate. Sample base totals (before age reduction):
| Engine size | Calculation | Base VRT |
|---|---|---|
| 125 cc | 125 × €2 | €250 |
| 350 cc | 350 × €2 | €700 |
| 600 cc | (350 × €2) + (250 × €1) | €950 |
Source: Revenue / vrt.ie motorcycle rates.
Worked example: 2022 Yamaha MT-07
A 2022 Yamaha MT-07 (689 cc) has a base VRT of €1,039 before the age reduction is applied. Here is the calculation step by step.
The calculation
| First 350 cc at €2/cc | €700 |
| Remaining 339 cc at €1/cc | €339 |
| Base VRT | €1,039 |
Then apply the age-reduction band matching the bike's age to reach the amount actually due.
Case type — Conor, importing from Northern Ireland
Conor bought his MT-07 second-hand across the border. Starting from the €1,039 base, he applies his bike's age band to estimate the final VRT, then confirms it on ros.ie before booking his inspection slot.
Age reductions and exemptions
The base VRT is reduced by the motorcycle's age — from 10% between 3 months and 1 year up to 90% between 10 and 30 years. The base figure above is rarely what you actually pay, because Revenue discounts it depending on how old the bike is.
Age reduction bands
| Age of motorcycle | Reduction |
|---|---|
| 3 months – 1 year | 10% |
| 1 – 2 years | 20% |
| 2 – 3 years | 40% |
| 10 – 30 years | 90% |
| 30 years+ | 100% (exempt) |
Source: Revenue age-reduction schedule. As a rough guide, a 10-year-old bike can fall to around €430 after reduction.
Exemptions and reliefs
Motorcycles over 30 years old are fully exempt from VRT, which covers genuine vintage machines.
Revenue also operates specific reliefs, including support for electric and hybrid motorcycles and the disabled driver scheme. These are case-by-case and should be checked directly with Revenue, since eligibility conditions apply.
How to register and pay VRT on an imported motorcycle
You must register an imported motorcycle and pay VRT at an NCTS (National Car Testing Service) centre within 30 days of it arriving in Ireland, by booking an inspection appointment and bringing the bike's documentation. Inspections are carried out by Applus Inspection Services Ireland Ltd. on behalf of Revenue.
Steps to register your motorbike
Book your inspection
Reserve a VRT inspection slot at an NCTS centre as soon as the bike arrives in the State.
Present the bike
Bring the motorcycle with its foreign registration, invoice and Certificate of Conformity.
Pay the VRT
Settle the figure calculated at inspection against the engine size and age on the day.
Get your plates
Receive your Irish registration number and fit the new plates to complete registration.
Extra charges to expect (EMC, VAT)
VRT is not always the only cost. An EMC charge (a tyre levy) has applied at registration since September 2022 for vehicles entering the Irish market. For a brand-new motorcycle treated as a "new means of transport," VAT may also apply on top of VRT — a cost importers often overlook.
Estimate your motorcycle VRT in a few steps
The calculator at the top of the page turns your bike's details into a euro figure. Here is the path it takes you through.
Open the form
Launch the calculator above and start a new motorcycle estimate — nothing to install, it runs right in the page.
Pick the origin
Tell it where the bike is coming from — Great Britain, Northern Ireland or the wider EU — so the right rules are applied.
Enter the bike
Type the registration plate, or choose the make and model, and the tool reads the engine size and year for you.
Read & download
See an instant VRT estimate on screen, then download the PDF to bring along to your appointment.
Frequently asked questions
The practical questions riders and importers ask most often, beyond the rates and the calculation itself.
Where do I find the exact engine size in cc for my motorcycle?
The cubic capacity is printed on the bike's registration document or logbook (the UK V5C shows it under technical data), and it is usually stamped on the engine case itself. Always use the figure that matches the frame and engine actually fitted, because aftermarket engine swaps can change the cc that VRT is charged on.
How much does it cost to import a motorbike from Northern Ireland or Great Britain?
Budget for the purchase price, transport across the border, the VRT due on the day, and possibly VAT and the EMC tyre charge if the bike counts as new. A used bike bought and registered in Northern Ireland before being brought south is usually treated more leniently than one shipped in directly from Great Britain, so the customs position differs by route.
What happens if I pay motorcycle VRT after the deadline?
Late registration can trigger penalties and daily interest on the amount owed, and in some cases the motorcycle can be detained or seized by Revenue. The clock starts when the bike arrives in the State, so book your inspection early rather than waiting until the last day.
Do electric motorcycles pay VRT in Ireland?
Electric and hybrid motorcycles may qualify for specific Revenue relief rather than the standard engine-size charge, because a pure electric bike has no cubic capacity to tax. The relief is reviewed periodically and has conditions attached, so confirm the current treatment with Revenue before you commit to an electric import.
Which documents do I need to bring to the NCTS inspection?
Bring the foreign registration certificate or logbook, the purchase invoice, proof of the date the bike entered the State, and the Certificate of Conformity where one exists. Having the documents in order on the day avoids a wasted appointment and a second booking fee.
Is a vintage motorbike fully free of VRT?
A motorcycle that is 30 years old or more is treated as exempt, so genuine vintage and classic machines fall to a nil charge once age is confirmed. You still need to present the bike for registration to have the exemption applied and to receive an Irish registration number.
Can I pay the motorcycle VRT online instead of at the centre?
The tax is settled as part of the registration process at the inspection centre, where the figure is confirmed against the bike presented. The official ros.ie calculator lets you check the amount in advance, but the binding payment is taken when the motorcycle is registered, not beforehand.
Before you register
Motorcycle VRT in Ireland is built on two simple numbers: engine size and age. Charge €2 per cc up to 350 cc and €1 per cc above, then knock off the age-band percentage.
Run your bike through the calculator at the top of the page to get an instant estimate, check the cubic capacity against the logbook, and remember the 30-day window once it lands in the State.
For electric, vintage or disabled-driver cases, confirm the relief directly with Revenue and always validate your final figure on ros.ie before booking your inspection.