The IUC car tax: how much, when and how to pay

What this tax is and who pays it

IUC is an annual tax on owning a vehicle. It is paid by whoever the car is registered to in the property register, whether they drive it or it sits idle. Alongside the owner, the tax is also paid by people who have the car on a lease or bought it on credit with a clause that ownership passes to them once it is paid off. If the owner has died and the estate has not yet been divided, the cabeça de casal — the person administering the estate — pays.

Don't confuse it with ISV. ISV is paid once — when a car is first registered in Portugal, including on import. IUC comes every year for as long as the car is yours.

What it covers. Cars (categories A and B), goods vehicles (C and D), motorbikes, mopeds, tricycles and quad bikes (E), as well as boats over 20 kW (F) and private aircraft (G). A car on foreign plates that has spent more than 183 days in Portugal in a calendar year also pays IUC.

Which table your car is assessed under: before July 2007 or after

The key dividing line is the date the car was first registered in Portugal or another EU or EEA country. Not the year it was made, and not the date you bought it.

— Category A — a car first registered between 1981 and 30 June 2007. The tax is based only on engine size, fuel and year, and it is small: usually €20–⁠65 a year. — Category B — first registered from 1 July 2007. Here engine size and CO2 emissions are counted, and the amount is several times higher.

An imported car. If it was registered in Germany or France before July 2007, it stays in category A in Portugal — but you will have to prove that date with documents when it is processed. A car from the USA, Canada or another non-EU country that has never been registered in the EU is registered for the first time here — so it is category B, even if it is twenty years old.

Where to find the date: in the DUA (Documento Único Automóvel, the vehicle registration document) — the first registration field.

“If you want IUC cat. A, then when you file the declaration you also have to attach proof that it was registered in the EU before July 2007”

Translated from Russian; the original is at the link

autolife_pt03.10.2025

“So if it was imported in 2008, it counts from the date of import into the EU, so it doesn't fall under IUC cat. A”

Translated from Russian; the original is at the link

autolife_pt03.10.2025

How much you pay for a car registered after July 2007

The amount is made up of four parts.

1. For engine size: up to 1,250 cm³ — €31.77; 1,250–⁠1,750 — €63.74; 1,750–⁠2,500 — €127.35; over 2,500 — €435.84.

2. For CO2 emissions — using the figure shown in the car's documents. For cars first registered from September 2018 this is WLTP (the newer, stricter test), for older ones NEDC: up to 140 g/km WLTP (up to 120 NEDC) — €65.15; 140–⁠205 (120–⁠180) — €97.63; 205–⁠260 (180–⁠250) — €212.04; over 260 (over 250) — €363.25.

3. A coefficient for the year of first registration: the sum of the first two parts is multiplied by 1.00 (2007), 1.05 (2008), 1.10 (2009) or 1.15 (2010 and later). For cars first registered after 1 January 2017 with emissions over 205 g/km WLTP (180 NEDC), another €31.77 is added before multiplying, or €63.74 (over 260 WLTP or 250 NEDC).

4. A diesel surcharge — with no coefficient: up to 1,250 cm³ — €5.02; 1,250–⁠1,750 — €10.07; 1,750–⁠2,500 — €20.12; over 2,500 — €68.85.

Examples for cars from the 2010s: — 1.5 l petrol, 135 g/km: (63.74 + 65.15) × 1.15 = €148.22; — 1.6 l diesel, 125 g/km: 148.22 + 10.07 = €158.29; — 2.0 l diesel, 150 g/km: (127.35 + 97.63) × 1.15 + 20.12 = €278.85; — 3.0 l diesel, 210 g/km, registered after 2017: (435.84 + 212.04 + 31.77) × 1.15 + 68.85 = €850.45; — 1.6 l petrol from 2008, 150 g/km NEDC: (63.74 + 97.63) × 1.05 = €169.44.

Hence the main tip when choosing a car: the most expensive band is an engine over 2.5 litres — that band alone costs more than the whole bill for a 1.5-litre car. A hybrid is assessed the same way, by engine size and emissions; there is no discount for being a hybrid. The rates have not changed since 2024.

“Well at least a two-litre, the IUC there isn't scary, about 260€ a year, and the fuel consumption's fine too, But customs clearance 4-5 thousand € - not ok”

Translated from Russian; the original is at the link

autolife_pt18.04.2025

“the size of the annual IUC tax will spoil things too. Since it's a 3 litre diesel after July 2007, the tax there is 700+”

Translated from Russian; the original is at the link

autolife_pt06.06.2024

How much you pay for an old car, a motorbike or an electric car, and who is exempt

A car registered before July 2007 (category A). Only engine size, fuel and year count. For cars after 1995: petrol up to 1,000 cm³ — €19.90; 1,000–⁠1,300 — €39.95; 1,300–⁠1,750 — €62.40; 1,750–⁠2,600 — €158.31; 2,600–⁠3,500 — €287.49; over 3,500 — €512.23. For diesels the bands are wider: up to 1,500 cm³ — €19.90; 1,500–⁠2,000 — €39.95; 2,000–⁠3,000 — €62.40; over 3,000 — €158.31, plus a surcharge of €3.14–⁠25.01. Cars from 1990–⁠1995 pay less, and 1981–⁠1989 even less. Example: a 1.9 l diesel from 2003 — 39.95 + 6.31 = €46.26 a year.

A motorbike (category E, from 1992). After 1996: 120–⁠250 cm³ — €6.19; 250–⁠350 — €8.76; 350–⁠500 — €21.18; 500–⁠750 — €63.62; over 750 — €138.15, whether it's one litre or two.

Amounts under €10 are not paid at all — which is why a 125 cm³ scooter brings in no tax.

Who is exempt. — Electric cars — fully electric only. You don't need to apply: there is simply no tax. — A car over 30 years old, recognised as a historic vehicle, that covers no more than 500 km a year. — A person with a disability of 60% or more — for one car a year and up to €240. A category B car must have emissions of no more than 180 g/km NEDC or 205 WLTP; categories A and E have no such condition. You apply for the exemption at a tax office with an atestado multiuso (multi-purpose disability certificate), or online if your disability is already on the tax office's records; you must apply before the payment deadline. From 2027 you will need to confirm your entitlement by the end of February — in the first year and whenever you change car.

“by the way, forgot to add, despite the old diesel, the hefty size and the equally hefty emissions, the IUC on this jeep is only 72 euros a year. that's what I pay for my motorbike 🤷️️”

Translated from Russian; the original is at the link

autolife_pt14.08.2025

“On an electric car you pay iva, but the annual IUC tax isn't paid”

Translated from Russian; the original is at the link

reciboverde14.10.2025

When to pay in 2026

By the last day of the month in which the car was first registered. Registered in September — pay by 30 September; in November — by 30 November; and so on every year. The payment covers the year ahead, up to the next anniversary of registration. The month of first registration is shown in the DUA.

Where to see it. The amount appears on the Portal das Finanças in the IUC section about one to two months before the deadline. If the tax office has your email address, a reminder with the payment details will be sent there. No letter doesn't mean you don't have to pay.

The first year. A new or imported car is first registered to its owner: the law allows 60 days for this. The first year's IUC must be paid within 30 days of the end of that period. If you bought a new car from a dealer, the first IUC is usually paid straight away at purchase as part of the paperwork.

“The car tax is paid in the month of the car's first registration. You can see it at the tax office a month to a month and a half ahead. If you have email notifications switched on, you'll get a notification.”

Translated from Russian; the original is at the link

taxinportugal20.05.2023

“Since your registration is in November, in October a bill will show up in finanças in the IUC section and usually an email reminder comes”

Translated from Russian; the original is at the link

autolife_pt22.10.2025

What changes from 2027

Decree-Law Decreto-Lei n.º 161/2026 of 4 August unties IUC from the registration month. From 2027 the tax is charged once a year, in a single bill for all the owner's vehicles registered to them on 1 January, and no longer for the year from the anniversary but for the calendar year.

2027 is a transition year. A total of up to €500 — one payment in October. Over €500 — two payments, in July and October; you can also pay it all at once in July. The government chose October so that people would not have to pay for 2026 and 2027 a few weeks apart.

From 2028 — April. Up to €100 — one payment in April. From €100 to €500 — two: in April and October. Over €500 — three: in April, July and October. You can pay it all in April. Miss an instalment and the rest become due at once.

What else will change. — The size of the instalments is based on the total for all your vehicles, not on each one. — A car bought during the year is not charged for the full year in its first year: the tax is reduced by the full months that have passed from 1 January to registration. It is paid, as now, within 30 days of the registration deadline. — Exemptions (other than obvious ones, such as electric cars) are confirmed by the end of February. — If a car's registration is cancelled in 2027 before its registration anniversary, you can ask for the 2027 charge to be cancelled.

Nothing changes in 2026: pay as before, in the registration month.

How to pay through the Portal das Finanças

1. Log in to the Portal das Finanças with your NIF and password or with Chave Móvel Digital (the digital mobile key).

2. Find the IUC section: Cidadãos → Serviços → IUC → Entregar ano corrente. It's easier to type ‘Entregar IUC’ into the portal's search bar.

3. Choose the category of the vehicle (A, B, E…) and click Pesquisar. Your vehicles will appear; tick the right registration number and click Emitir. The tax office will issue a payment document (nota de cobrança) with the amount and payment details. If there is no button but the car is listed, this year's tax has most likely already been paid or is not yet due. If the amount is under €10, the document is still issued — it is marked as paid straight away.

4. Pay using the details in the document: at a Multibanco cash machine or in your banking app — ‘Pagamentos ao Estado’ and the payment referência; through MB Way; at a CTT post office. Documents for previous years and proof of payment are in the same section, under the IUC enquiry.

So you don't forget. Check that the tax office has your email address: the payment details are sent there. You can also set up débito direto (direct debit) — then the tax is taken from your account automatically. From 2027 it will get easier: there will be one deadline for all your vehicles.

“Yes, you put your card in the cash machine, enter your PIN, choose mbway, taxes and payments, iuc, take the reference and enter it, enter the tax amount, hit pay.”

Translated from Russian; the original is at the link

autolife_pt22.10.2025

“I'll also add a fun fact that IUC under 10 euros isn't paid (art.16 CIUC) (my surprise knew no bounds😁), but you still absolutely have to issue the receipt, it'll automatically get the status of paid)”

Translated from Russian; the original is at the link

myptaxes19.06.2023

You bought a used car: who pays for this year

IUC isn't split by months. The whole year is paid by whoever the car was registered to on the day the tax became due — in 2026 that is the anniversary of registration. If the seller sold the car a week before that date and the transfer wasn't done in time, the year's tax goes to them. If after — the year has already been paid by them, and you only pay from the next anniversary. The ‘extra’ months can't be refunded to either the seller or the buyer.

Before buying, ask the seller for the latest IUC payment document: it shows the tax on this car and whether this year has been paid. Unpaid previous years are a warning sign: it is the seller's debt, but under the IUC Code the tax office has a special claim on the car itself for the tax and fines. And if the deadline falls in the next few weeks, agree who pays before the sale.

Registering ownership is compulsory — it must be filed within 60 days of the sale, through Automóvel Online or at a registry office. The car will appear under your name on the Portal das Finanças once the registration has gone through.

From 2027 the rule will be simpler: whoever the car is registered to on 1 January pays.

“Here IUC isn't recalculated by how long you actually owned it. The principle is whoever the car was registered to on the day the tax was charged has to pay it for the whole year. Even if they owned the car for 1 week.”

Translated from Russian; the original is at the link

autolife_pt19.09.2025

“Whoever owns it on the matrícula date pays. Examples here [link]”

Translated from Russian; the original is at the link

taxinportugal09.02.2023

You sold the car, but the tax comes to you

This happens when the buyer hasn't transferred the car into their name: according to the register it is still yours, and the tax office charges IUC to you.

The best remedy is to file the registration yourself. The seller can ask for the car to be registered in the buyer's name — there is a special procedure for sales without a written contract. If you file it within a year of the registration deadline passing, tax that became due after the day of sale is no longer yours.

If the tax has already come. In April 2026 the Supreme Administrative Court ruled that the entry in the register is only a presumption, and the registered owner is entitled to prove that the car is no longer theirs: with the contract, the handover date, correspondence. More in our review ‘The car is registered to you — that is not yet proof’.

The buyer has disappeared for more than a year. Then the owner can cancel the car's registration at the IMT — this case is expressly listed among the grounds.

“I've got 5 cars stuck like this, e-balcão sends me to IMT, IMT sends me to IRN, IRN sends me to e-balcão, and round and round, Not sorted out for a single car, I have to pay IUC for the new owners”

Translated from Russian; the original is at the link

autolife_pt12.12.2025

“On Finanças you can see IUC here. I can see my sold bike there, but apparently because I paid its tax a year ahead. Meanwhile I can't see the new bike in that table... my guess is that's because there's no plastic matrícula card yet.”

Translated from Russian; the original is at the link

Moto chat 🇵🇹07.08.2025

You imported a car: IUC in the first year

An imported car is first processed at the IMT and ISV is paid, then ownership is registered. The first year's IUC must be paid within 30 days after the 60 days for registration have run out — and the clock starts from the event, not from the day the authorities finished their part. In September 2026 car dealers complained of waiting for months at the IMT and at registry offices — our news item. Keep the filing dates of every step: that is how you can show the delay wasn't your fault.

The amount follows the same tables: if the car was registered in the EU before July 2007 — category A, otherwise — B; a car never previously registered in the EU is always B.

The whole import procedure is in the guide How to import your car into Portugal.

“For the vehicle tax, when I got the car through customs, I had to apply and pay the tax a year ahead.”

Translated from Russian; the original is at the link

chatlisboa25.10.2022

You're late: the fine and how to reduce it

Pay yourself, and as soon as possible. Until the tax office has drawn up an infringement report, the fine is cut to 12.5% of the minimum — and by law it is never less than €25. Simply paying the tax after the deadline counts as a request for the reduction. If the fine wasn't paid together with the tax, the tax office will send a notice, and you will have 30 days to pay it. Interest for the days overdue (juros compensatórios) is added to the tax.

If the tax office notices first, it will assess the tax itself and give you 10 working days to pay, and the fine for non-payment through negligence is from 15% to half the tax, but no less than €50. If you don't pay then either, the debt goes to enforced collection with its own interest. Under the IUC Code, after an infringement report the car and its documents can be seized until payment.

Can't pay it all at once. A debt that has already gone to enforced collection can be split into instalments on request — how the tax office's payment plans work is in the guide Can't pay your IRS in one go: how to set up a payment plan.

The car no longer runs: how to cancel its registration

IUC is charged as long as the car is registered. Broken down, rusted through, standing in the yard without plates — the tax keeps running until the registration is cancelled.

Scrapping. The car is handed over to an authorised dismantler or a Valorcar network collection point — you don't need to go to the IMT. The dismantler issues a certificado de destruição (certificate of destruction), and the IMT cancels the registration on the basis of it. At the collection point you sign a request to cancel the registration and hand over the car's documents. The state may even pay you extra for an old car if you buy an electric one instead — Government money towards an electric car.

Other cases of cancelling a registration go through the IMT, and only the owner can do it: the car went missing more than six months ago, you no longer take it on the road, it was sold more than a year ago and not transferred, it has been registered abroad.

In 2027 there will be a special case: if you cancel a car's registration before its registration anniversary, you can ask for the 2027 charge to be cancelled.