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 per mg |
A car reading 50 mg/km therefore pays (40 × €5) + (10 × €15) = €350. The diesel TDI variants of the A5 typically read higher on NOx than the petrol TFSI units, so the levy weighs more heavily on diesel imports.
Two things to watch. First, if the NOx value is missing from the V5C (section V.3 on a UK logbook), Revenue applies a high default figure that triggers a heavy levy — get a Certificate of Conformity to prove the real, lower number. Second, all A5 variants are combustion or mild-hybrid, so none qualify for the EV NOx exemption.
Worked example 1: Audi A5 40 TFSI (petrol)
Take a current A5 40 TFSI reading 135 g/km WLTP, with an OMSP set by Revenue at €45,000. At 135 g/km it sits in the 131–135 band at 19.25%.
- CO₂ component: €45,000 × 19.25% = €8,662.50
- NOx levy (petrol, say ~45 mg/km): (40 × €5) + (5 × €15) = €275
- Total VRT ≈ €8,937.50
Worked example 2: Audi A5 45 TDI (diesel)
A 45 TDI reading 140 g/km WLTP, OMSP €48,000. At 140 g/km it sits in the 136–140 band at 20%.
- CO₂ component: €48,000 × 20% = €9,600
- NOx levy (diesel, say ~95 mg/km, above the 80 threshold): (40 × €5) + (40 × €15) + (15 × €25) = €200 + €600 + €375 = €1,175
- Total VRT ≈ €10,775
The diesel ends up materially more expensive than the petrol despite a similar OMSP — almost entirely because of the NOx levy. That is the single biggest reason diesel A5 imports often look worse on paper than buyers expect.
Worked example 3: Audi A5 35 TDI (efficient diesel)
The cleanest variant, reading 110 g/km WLTP, OMSP €40,000. At 110 g/km it sits in the 106–110 band at 13.5%.
- CO₂ component: €40,000 × 13.5% = €5,400
- NOx levy (modern Euro 6 diesel, say ~50 mg/km): (40 × €5) + (10 × €15) = €350
- Total VRT ≈ €5,750
This is by far the lowest-VRT A5 — the combination of sub-115 g/km emissions and a controlled NOx reading keeps both components down.
A note on used imports and NEDC figures
If you import an older A5 first registered before the WLTP era, Revenue will not use the old NEDC CO₂ figure directly. For diesels it converts it with the formula (NEDC × 1.1405) + 12.858, and for petrol (NEDC × 0.9227) + 34.554. This conversion almost always pushes the effective CO₂ figure — and therefore the band — upward, so an older A5 can attract a higher rate than its original paperwork suggests.
Use the official Revenue VRT calculator
Before committing, run your exact car through Revenue’s VRT calculator on ros.ie. Enter details that match the vehicle precisely — engine, body type, CO₂ and NOx readings — because the amount due at registration can differ from the estimate if any detail is off, if Revenue’s OMSP differs, or if the car has chargeable extras fitted. Registration is handled through the NCTS; you must book the appointment within 7 days of the car entering the State and complete registration within 30 days. You can also use vrt-calculator.ie for same calculation.
Bottom line
For a typical Audi A5 with an OMSP around €40,000–€48,000:
- 35 TDI (cleanest): roughly €5,500–€6,000 total VRT
- 40 TFSI (petrol): roughly €8,500–€9,500
- 45 TDI (diesel): roughly €10,500–€11,500, driven up by NOx
- 50 TDI / S5: €12,000+, hitting the 25–30% bands
The efficient 35 TDI and the petrol 40 TFSI are the value picks; the higher-emitting diesels sit at the top of the cost scale. Always confirm with the official calculator before you buy.
Sources: Revenue.ie — Calculating VRT: Applying the tax (Category A 20-band CO₂ rate table in force since 1 Jan 2022; NOx levy bands; NEDC-to-WLTP conversion formulae); ros.ie (official VRT calculator); Audi MediaCenter (WLTP CO₂ data per A5 variant).
