VRT on a nearly new 2025 BMW X3 xDrive20d?

Could you please calculate VRT on a 2025 BMW X3 xDrive20d M Sport? Its emissions rating is 160g/km, and it has just 7,500 miles on the clock.

Audrey Reilly (COOTEHILL)

Jan 2026 Filed under: VRT

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Expert answer

Hi Audrey,

At 160g/km, that car is in VRT Band 18, at 30 per cent of the OMSP. That's the Open Market Selling Price according to Revenue - i.e. the price it reckons it would sell for in Ireland after registration.

We can only estimate that for you, and for the purposes of our calculations we'd suggest a value of €95,000, meaning a VRT bill of €28,500.

The NOx levy would be on top of that.

Shane O' Donoghue - Complete Car Advisor