Hybrids and EVs
Importing a hybrid or electric car from Japan to Ireland
Almost a quarter of the used cars coming from Japan are hybrids, and the electric ones carry the best tax treatment on this site. This is the segment the numbers were built for.
Japan kept building small hybrids and electric cars for its own market that Ireland never got new, and the ones it did get it sells used at prices Irish dealers cannot match. The Aqua, the Prius, the Fit hybrid, the Note e-Power and the Leaf are the imports that arrive in volume, and the tax rules treat them kindly: Japanese-built, low CO2, and NOx figures in the tens of milligrams.
The work is in the evidence. Japan-only models have no European type-approval CO2 figure, so the band that sets VRT comes from a paid disclosure; the calculator includes the fee and the model pages say what the figure usually is.
How the taxes fall
Duty, VAT, VRT and NOx for these cars.
1Customs duty: 0% with the right document
Every car in this segment is built in Japan, so the EU–Japan agreement’s 0% rate applies provided the exporter issues a Statement on Origin. Without it, 10% of the customs value is charged. Confirm the statement before the bid.
2VAT: 23% on everything
Import VAT is charged on the customs value, meaning the car, the Japan-side fees, the freight and the insurance, plus any duty. It applies to used cars regardless of age; the six-month rule people quote is an intra-EU rule.
3VRT: the low bands, and nil for electric cars to end 2026
Hybrids band between 7% and about 16% of Revenue’s valuation depending on the CO2 figure. Electric cars are in the 7% band and the electric-vehicle relief, extended by Budget 2026 to registrations up to 31 December 2026, takes up to €5,000 off, which is the whole VRT on any car worth under €40,000. Budget 2027 decides what happens after that.
4NOx: tens of euro, or nothing
Petrol hybrids certify at around 10 to 15 mg/km, a levy of €50 to €75 with evidence. Electric cars pay no levy and need no emissions evidence. The €600 default applies only when the figure cannot be shown, which is why the disclosure step matters on Japan-only models.
What they land at
One typical car per model, priced by the engine today.
Computed at the ECB rate of 180.94 yen per euro on 18 Sept 2026 with the calculator’s defaults. Each model page carries three scenarios and says where every number came from.
| Model | Typical car | Duty | VRT | Landed incl. fee | Across scenarios | Irish forecourt | Model page |
|---|---|---|---|---|---|---|---|
| Toyota Aqua | 2019 NHP10, 45,000 km | 0% | 11.25% · €1,463 | €12,676 | €9,424–€16,279 | no comparable | Page |
| Toyota Prius | 2019 ZVW50, 60,000 km | 0% | 13.5% · €2,430 | €15,405 | €9,171–€18,758 | no comparable | Page |
| Honda Fit | 2018 GK Fit 1.3 petrol, 50,000 km | 0% | 21.5% · €2,043 | €10,278 | €10,278–€16,183 | no comparable | Page |
| Nissan Note e-Power | 2019 HE12 e-Power, 40,000 km | 0% | 11.25% · €1,631 | €13,195 | €10,756–€17,204 | no comparable | Page |
| Toyota Corolla hybrid | 2019 Corolla Sport hybrid G, 40,000 km | 0% | 12.75% · €2,423 | €16,789 | €9,886–€20,929 | no comparable | Page |
| Nissan Leaf | 2019 ZE1 40 kWh G, 40,000 km | 0% | 7% less relief · €0 | €12,915 | €10,463–€17,469 | €13,500saves €585 | Page |
| Honda Vezel | 2018 RU3 Hybrid Z, 45,000 km | 0% | 13.5% · €2,498 | €17,214 | €13,939–€25,016 | no comparable | Page |
Irish forecourt figures are dated asking prices found for a comparable car, not valuations; “saves” is the forecourt price less the landed cost including our fee.
Toyota
0% dutyAqua
Sold as the Prius c in North America and never sold new in Ireland.
Landed from€9,424
Toyota
0% dutyPrius
The same car Toyota sold new in Ireland, so EU CO2 figures exist for most generations.
Landed from€9,171
Honda
0% dutyFit
Sold as the Jazz in Ireland.
Landed from€10,278
Nissan
0% dutyNote e-Power
Never sold new in Ireland.
Landed from€10,756
Toyota
0% dutyCorolla hybrid
Corolla Sport (hatch), Corolla Touring (estate), Corolla sedan and the older Fielder and Axio.
Landed from€9,886
Nissan
0% dutyLeaf
The Japanese-market Leaf is the same car sold new in Ireland, built in Oppama rather than Sunderland, with a Japanese charging inlet and Japanese software.
Landed from€10,463
Honda
0% dutyVezel
Sold as the HR-V in Ireland.
Landed from€13,939
What works
- Toyota Aqua and Prius, Honda Fit hybrid, Nissan Note e-Power, Toyota Corolla hybrid: duty-free, low bands, small levies, strong Irish demand
- Nissan Leaf 40 kWh and e+ with a strong battery report: VRT nil to end 2026, no NOx, no CO2 evidence needed
- Anything with a European twin, because Revenue’s valuation and the CO2 figure are both well established
What to avoid
- Early Leafs with 24 or 30 kWh batteries unless the state of health is proven and the price reflects it
- Plug-in hybrids with Japanese-only charging equipment and no European CO2 figure until the disclosure is in hand
- Any hybrid where the Irish value is guessed: a wrong OMSP moves VRT more than anything else on these cars
Questions people ask
Guides for this segment
Do hybrids get any VRT relief?
No. The hybrid relief ended on 31 December 2020. Hybrids are banded by CO2 like any other car, which for the small Japanese hybrids means 7% to about 16% of the Irish value.
Is the electric-vehicle VRT relief still available?
Yes, for registrations up to 31 December 2026: up to €5,000 off for a car with an Irish value of €40,000 or less, tapering to nothing at €50,000. The calculator applies it by registration date. Budget 2027 will say whether it continues.
Why does a Toyota Aqua need a CO2 disclosure?
Because it was never sold new in Europe, so it has no certificate of conformity carrying the figures Revenue bands on. A paid disclosure request supplies the CO2 and NOx figures; the calculator includes the fee whenever the evidence is missing.
Price the exact car.
Hammer price, first-registration month, the CO2 and NOx figures if you have them, and the planned registration date under Advanced for a car near its 30th birthday. Every line itemised, with a range. Other segments: all models.