Importing an Audi A5 into Ireland means paying Vehicle Registration Tax (VRT), a once-off tax charged when the car is first registered in the State. For a premium model like the A5, whose CO₂ emissions sit in the mid-to-upper part of the scale, VRT is one of the single largest costs in the whole import process — frequently larger than shipping, NCT prep and plates combined. This guide breaks down exactly how it is worked out, using the official Revenue rate table, the NOx levy, and concrete worked examples by engine so you know what you are committing to before you buy.   How VRT is calculated on an Audi A5 The Audi A5 falls into VRT Category A, the band for passenger cars. For this category the amount due is the sum of two separate elements: a CO₂ component and a NOx levy, added together to produce the total VRT. The CO₂ component is found by multiplying an applicable rate by the Open Market Selling Price (OMSP) — Revenue’s own valuation opinion of what the car would sell for in Ireland, not the price you actually paid. This is a critical point: bagging a bargain in the UK does not lower your VRT, because the tax is pegged to the Irish market value. The rate depends on CO₂ emissions measured under the WLTP cycle. The NOx levy is calculated separately on nitrogen oxide emissions, then added on top. So the headline formula is: Total VRT = (OMSP × CO₂ rate) + NOx levy The official Category A CO₂ rate table (2026) These are the VRT rates that have applied since 1 January 2022 and remain in force. There are 20 bands, running from 7% to 41% of OMSP. The rate is “the percentage shown or a fixed euro minimum, whichever is greater”: CO₂ (WLTP, g/km) VRT rate 0–50 7% (min €140) 51–80 9% (min €180) 81–85 9.75% (min €195) 86–90 10.5% (min €210) 91–95 11.25% (min €225) 96–100 12% (min €240) 101–105 12.75% (min €255) 106–110 13.5% (min €270) 111–115 15.25% (min €305) 116–120 16% (min €320) 121–125 16.75% (min €335) 126–130 17.5% (min €350) 131–135 19.25% (min €385) 136–140 20% (min €400) 141–145 21.5% (min €430) 146–150 25% (min €500) 151–155 27.5% (min €550) 156–170 30% (min €600) 171–190 35% (min €700) Over 190 41% (min €820) Watch the band jumps. Crossing from 145 g/km to 146 g/km moves you from 21.5% to 25% — on a €45,000 OMSP that single gram is worth roughly €1,575 in extra tax. Always verify the exact WLTP figure on the Certificate of Conformity before buying, because trim and wheel size routinely push the A5 across a band boundary. What CO₂ emissions does the Audi A5 produce? WLTP figures vary considerably by engine, trim and options. Here are the manufacturer figures for the main current-generation A5 variants, with the VRT band each one lands in: Variant Combined CO₂ (WLTP) VRT band A5 35 TDI (MHEV) 98–118 g/km 12% → 15.25% A5 2.0 TDI (150 kW) 125–149 g/km 16.75% → 25% A5 40 TFSI (MHEV) 131–140 g/km 19.25% → 20% A5 45 TDI Coupé 134–142 g/km 19.25% → 21.5% A5 50 TDI Coupé 147–158 g/km 25% → 30% S5 TDI 160–162 g/km 30% Most A5 buyers land somewhere between 17.5% and 27.5% of OMSP on the CO₂ component alone, depending on engine, options and the exact WLTP reading. The NOx levy on diesel and petrol A5 models Since 2020, every Category A vehicle pays an additional NOx levy based on nitrogen oxide emissions, charged on a sliding euro-per-milligram scale: NOx (mg/km) Charge 0–40 €5 per mg 41–80 €15 per mg Above 80 €25...