Portuguese taxes on cars

In this page you´ll find a brief introduction to portuguese vehicle taxes.
Summary: there are two taxes, ISV, paid when a license plate is delivered and, IUC, paid annually for possessing a vehicle.

Tax principle and some history

In Portugal, cars - and other vehicles such as motorcycles, boats or airplanes - pay essentially two taxes.

One, called Imposto Sobre Veículos or ISV (Vehicle Tax), is paid only once when the vehicle gets a portuguese license plate.

The other, called Imposto Único de Circulação or IUC (Circulation Unique Tax), is paid yearly, for having a (circulation) license plate.

These taxes were implemented in July 2007, replacing "Imposto Automóvel" and "Imposto Municipal sobre Veículos", respectively.
Previously, the vehicle tax ratio was focused on acquisition rather than property.
With the 2007 vehicle tax reform, tax revenue was evenly distributed between property and acquisition, to spread the tax revenue influx, reducing severe impact from highs and lows in the automotive market.

In Portugal, there are no taxes when you buy an used car - you`ll only pay the registration fee.
There are no regional taxes too.

How ISV works

The ISV for common passenger cars is calculated considering two facts: engine cubic capacity (displacement) and CO2 emissions.
Both are declared by the manufacturer through a document called Certificate of Conformity or by the Department of Vehicles` (IMT or Instituto da Mobilidade e dos Transportes) Homologation.

The math goes like this:

(engine cc * tax per cc - fixed dedutible amount)
+
(CO2 g/km * tax per g/km - fixed dedutible amount)
.

There are three tax brackets for engine displacement and six tax brackets for CO2 emissions.
The purpose of these brackets is to charge significantly more tax if the vehicle has more cc or emits more CO2. The government official version is that ISV tries to tax the most polluting vehicles.

More about this: ISV tax rate tables (in portuguese).

There are several tax reductions for several types of vehicles or owners.
If you`re moving to Portugal and you bring your car with you, you can be exempt from ISV.

Some vehicles` tax calculation doesn`t consider CO2 emissions.
Hybrid or plug-in cars have a discount, electric cars don`t pay any ISV.
There is a 500€ surcharge for diesel vehicles that emit more than 0,002g/km of particles (meaning, all diesel cars without diesel particulate filter - DPF).
Other tax breaks include cabs and car rental companies. The state itself and several other private institutions or individuals (firefighters, solidarity associations, persons with disabilities, diplomatic or UE staff) don`t pay any ISV on all or some vehicles.

More about this: ISV Legislation (in portuguese).

ISV is owed for new and used vehicles. Used vehicles imported from an UE country benefit from an age discount, between 10% (up to 1 year) and 80% (more than 10 years), but only for the engine displacement tax component. Any imported used vehicle pays the CO2 tax component as if it was new - there`s no age discount.
Used vehicles imported from any other country (Switzerland or the USA for example) don`t get any age discount on ISV and also have to pay 23% VAT (IVA), on top of any other customs duty, which range from 0% to 10%.

More about this: ISV calculator for UE imported cars and non-UE (in portuguese).

In general, ISV lets us be one of the leading countries in low car CO2 emissions. In everyday life, we have an underpowered car fleet. Cars with between 1.0 (gasoline) and 1.6 liters (diesel) of engine displacement represent the major share of cars sold.
We pay something like 500€~1.500€ of ISV for gasoline vehicles and 2.000€~4.000€ for diesel vehicles. Contrary to what these numbers may suggest, we are a diesel nation - fuel tax (ISP) is heavier on gasoline than on diesel and, corporate tax laws give more tax deductions to diesel than to gasoline.

How IUC works

IUC, the yearly tax, is based on the same principles. More cc, more CO2, more tax to pay.
Yet, there is a major difference between two classes of vehicles. Those that were registered before July 2007, benefit from a very low tax, because IUC was implemented on that date.
Previous to IUC, average cars used to pay a yearly tax of just 10€~50€.
After IUC was implemented, this yearly tax was increased to an average of 100€~300€. The most polluting vehicles, diesel +2.500cm3 and +250g/km CO2 pay something like 1.000€ every year.
When buying or importing a car, consider those that have a low engine displacement and low CO2 emissions.

More about this: IUC tax rates tables (in portuguese).

IUC is payable up to the end of the month of the license plate.
Example: if a car gets its license plate on 8th March 2017, one must pay IUC until 31st March in any given year. Nonetheless, although IUC is due yearly, only its payment is distributed along the year, to avoid payment peaks or last minute rushes.

There is no longer a "tax paid stamp" that you need to stick in the car. The police and transit authorities don´t have any legal grounds to require any proof that the tax was paid. If you pay or not, it´s only a matter of business between you and Autoridade Tributária (Tax Authority). However, Autoridade Tributária can and will issue a mandate to apprehend any car that is past due on IUC.

More about this: IUC FAQ (Frequently Asked Questions) (in portuguese).

The tax is calculated considering the same figures of ISV calculation: engine cc and CO2 emissions. There are two tax tables, one for each figure. Then, there is a coefficient factor to penalize younger cars. From 2017 there is also a new additional surtax for cars with more than 180g/km of CO2 emissions.
Diesel cars also pay a surtax. This surtax was meant to be temporary but, until now, it prevails.

More about this: IUC calculator (in portuguese).

There are tax breaks for some persons (disabled) or entities (state vehicles, solidarity associations, etc.).

The IUC tax is due until one cancels the vehicle`s license plate, meaning, it´s a tax for life.

More about this: IUC Legislation (in portuguese).

There is a common confusion among imported used cars regarding IUC. The tax is payable, as mentioned above, until the end of the license plate´s month.
But, some years ago, because we were importing too many used cars from UE countries (Germany mainly), there were concerns that these vehicles didn´t match the wanted vehicle profile that Portugal was supposed to have. Let´s say it another way: we were importing too much junk. So, the government changed our license plates layout to add a yellow side strip that mentions the month and year of the first license plate of the car, be it portuguese or not.
So, today, we have a tax that´s payable until the end of the portuguese license plate´s month but, in the physical license plate, the one that you find in the car, you can have a completely different month.
Moreover, you can have a 2005 car, that was imported in 2010, that will be paying IUC as a portuguese 2010 car (the tax´s higher), and not a 2005 car, because the IUC is payable according only to the portuguese license plate.
The only place where you can check the portuguese licence plate date is in the DUA (Documento Único Automóvel - we have some affection for initials), the vehicle registration certificate.

Yet, the confusion´s not over. The national vehicles registry database is the one used by the "Autoridade Tributária" (Tax Authority) to notify owners and collect IUC.
Up until the tax reform, this database was a mess because there was no proper incentive or penalty to update it. Cars would exchange hands and the registry wouldn´t be updated because it would cost money, cars were scrapped and the license plate wasn´t cancelled because it would cost money. It was cheaper to avoid any new registry. So, from 2007 to today, owners that are no longer owners are getting tax notifications to pay, for vehicles that they don´t have for years.

Further reading

If you need any further information, please feel free to ask using the comment box below.
I`m not a native english speaker, if my english isn`t quite there, please do correct me, I`ll be grateful if you do.
If you want to translate this article to your native language, post your translation in the comment box bellow and I`ll add a new page to this site with your translation - with credits to you.

18.12.2017. 14:20

FD em 13.08.2019. 11:18

@andrew Miners em 12.08.2019. 18:51

The inspector doesn't change anything.
He just compares what the "papers" say with the vehicle he inspects.
If the vehicle isn't in conformity to what the vehicle's documentation states, he has to report it, meaning that the vehicle won't be approved for circulation.

I say this without seeing the vehicle's transformation - I don't know if it's something negligible and easily overlooked.

If this happens (the inspector reproves it because it's an "autocaravana"), you'll have to apply to an "homologação individual" - that's when the headaches start, you don't want this, I can tell you. You'll have to comply to all legislation and the IMT will have to check your vehicle and see if there's anything that isn't allowed.
It's something that is possible but it can be tiresome.

All the tax values you mention are correct.

As to the "Código do ISV", both classifications are described.

Another suggestion: get detailed photos of the van, get a copy of its documentation and explain your situation at an inspection centre, maybe they can help you, even if you have to pay for a "virtual" inspection.
My most honest advice: strip the van from all "recreational vehicle" clues, subject it to the inspection and then reassemble everything again (you didn't read it here an I'll be deleting this a few days from now).

andrew Miners em 12.08.2019. 18:51

Thanks for your reply.

So currently it is a Heavy goods vehicle classification, but if I understand you correctly after inspection the inspector may decide that it needs to be changed to "autocaravana" as it is being used for a motorhome. When you say that I would be have "problems" I assume you just mean that they could change the classification and then it would be liable for ISV?

from the Simulador ISV Autocaravanas 2019 as the vehicle has a cylinder of 3,972 cm3/cc and is more than 10 years old then the ISV would "only" be: €2,053.71. Does that seem right?

As 6,600kg GW from the Tabela IUC, i get a IUC value of €128,65 per year. Which is very reasonable.

You mention: "As to the fiscal classification, that's more complicated to say, you have to check the vehicle's documentation and cross-exam the several fiscal categories.
You can find the fiscal categories in the law: Código ISV - but it's rather complicated to understand them for a non knowledgeable person."

What are you referring to here? The ISV classification HGV or autocaravana?

Thanks for your help, Andrew

FD em 10.08.2019. 16:33

@John em 10.08.2019. 12:32

Yes, you're correct. Electric cars are ISV exempt, wherever they're imported from.
Will you be buying the car or is it already yours?

In a normal circumstance you should be exempt from norwegian VAT (bought from a professional and with deductible VAT) but, as it is an electric vehicle there's already no VAT applied - that's one of the reasons why Norway is leading the electric trend worldwide.

As to portuguese VAT is concerned, you'll always have to pay it, whether you own it for 6 months or not.

Depending on the origin of the car, the customs duty varies between 0% and 10%.
In a short sentence, you should pay a customs duty similar to what a vehicle pays when imported to the EU.
If the vehicle is manufactured in the EU, the customs duty is 0%.
If the vehicle is manufactured elsewhere, it will pay whatever that country pays when imported to the EU.
If it's a Tesla (USA), you'll pay 10%, if it's a south korean car, you'll be paying 0%, if it's japanese you'll be paying 8,8%, etc.

To benefit from these preferable duties you'll have to possess a certificate of origin of the car. If you can't provide a certificate of origin, the customs duty is always 10%.

You can find more information here (in portuguese): importar um automóvel eléctrico para Portugal.

John em 10.08.2019. 12:32

Hi, I would like to bring an electric car from Norway to Portugal. Norway is not in the EU and I will not have owned the car for 6 months.

Since the car is fully electric, I believe ISV will not be payable, but I am liable for VAT at 23%, and customs duties too?

Thanks,
John

FD em 09.08.2019. 13:34

@andrew Miners em 09.08.2019. 05:41

Yes, you are correct, if it has a gross weight above 3.500kg and it's a goods vehicle ("veículo pesado de mercadorias" or "veículo comercial de mercadorias" in portuguese), it's ISV exempt.
Please be aware that if you or the vehicle's documentation declares it as a "recreational vehicle", in portuguese "autocaravana", the above doesn't apply, you'll have to pay ISV.
If this is the case, you can simulate how much it pays here: Simulador ISV Autocaravanas 2019.

If it's a goods vehicle or a recreational vehicle, the CO2 figure isn't considered to calculate the IUC, only its gross weight.
You can check the tax rates here: Tabela IUC 2019 Mercadorias (particular).

You can legalize/register it in a week, if all the requirements are met and the documentation is ok.

As to the fiscal classification, that's more complicated to say, you have to check the vehicle's documentation and cross-exam the several fiscal categories.
You can find the fiscal categories in the law: Código ISV - but it's rather complicated to understand them for a non knowledgeable person.
My suggestion: ask for a copy of the vehicle's documentation, go to the nearest Alfândega, and ask the staff there how would it be classified.

Please also note that you'll have to submit the vehicle to an inspection - if the inspector sees that it's classified as a "veículo de mercadorias" and he sees it in real life as an "autocaravana", you could have problems.

andrew Miners em 09.08.2019. 05:41

HI there,

Thanks for your very helpful website.

I am a British citizen and Portugese resident. I would like to buy a Mercedes 709D van from the UK and import it into Portugal. The van is set up as a camper van / Recreational vehicle, but it is registered as HGV (heavy Goods Vehicle). It's year of first registration is 1989, it's Gross weight is 6,600kg, and its cylinder capacity is 3,972 cc.

I cant find its co2 emissions.

From the information in the threads above am I correct in understanding that even though this is set up as a recreational vehicle as it is classified as a heavy goods vehicle there is no ISV tax to pay?

Without having the c02 emissions do you have an estimate of the IUC tax?

Do you have an estimate of the amount of time from registering the van in Portugal it will take until the registration process is complete and I can drive it?

When I register the van in Portugal can the authorities reclassify the van or will it remain HGV?

Many thanks for your help, Andrew

FD em 28.07.2019. 15:06

@Nicole Siebel em 28.07.2019. 14:12

Yes, if you moved recently to Portugal, you can import a vehicle and be exempt from ISV and IVA as long as you meet some requirements.
You can find the criteria in this page (use an automatic translation tool, I recommend deepl.com): isenção por mudança de residência - condições e procedimentos.
If you don't understand something, feel free to ask.

Nicole Siebel em 28.07.2019. 14:12

My husband and I are looking to import or vehicle from the United States. It is a 2008 Toyota truck. We are residents with NHR status. We are able to ship over household goods and 1 vehicle duty free within the first year of residency. Our attorney has listed multiple taxes: ISV (that we are told we are exempt from), IVA (unsure if we are exempt or if we able to apply for reimbursement), and IUC (which I understand is something we pay each year. Though my attorney offers a matriculation service, she seems to be very unclear on rules and amounts to be taxed. Are we really exempt from ISV? Can we seek reimbursement for the IVA or are maybe exempt from it too? Thank you!

FD em 16.07.2019. 09:56

@Keith M Bliss em 15.07.2019. 17:16

As a rule of thumb, the usual procedure is:
- you contact the country of origin tax authority
- you provide a proof of payment from both the country of origin (invoice) and the country of destination, in the Portuguese case, you'll be providing the "Declaração Aduaneira de Veículo" and or "Nota de Liquidação" from the Autoridade Tributária e Aduaneira (Customs Office), you might need to officially translate it
- you will eventually receive a reimbursement

Please read this for further information: https://www.gov.uk/guidance/vat-on-new-means-of-transport-notice-728#section7

Keith M Bliss em 15.07.2019. 17:16

Hi.I am a resident in Portugal and I have purchased a motorcycle from a dealer in UK which was originally purchased and registered in the UK. It is 2 years old but only done 1200 miles. I am permanently exporting the bike to Portugal where I have to pay the local (IVA) because under EU rules the bike is treated as new for tax purposes as its done less than 6000km.

This results in a double tax payment and I understand this is dealt with by claiming a refund from the original EU country. I am a resident in Portugal but not VAT registered there or in the UK

Could you please advise me how I can go about claiming for a refund of the VAT paid in the UK so that the sales tax is not paid twice and what documentation is necessary? I have searched online but cannot find an answer.

Thanks in anticipation.
Olá. Eu sou residente em Portugal e comprei uma moto de um revendedor no Reino Unido que foi comprado e registrado originalmente no Reino Unido. Tem 2 anos de idade, mas só fez 1200 milhas. Estou a exportar permanentemente a moto para Portugal, onde tenho de pagar ao local (IVA) porque, ao abrigo das regras da UE, a moto é tratada como nova para efeitos fiscais, uma vez que é inferior a 6000 km. Isso resulta em um pagamento de imposto duplo e eu entendo que isso é tratado reivindicando um reembolso do país original da UE. Sou residente em Portugal, mas não tenho o IVA registado no Reino Unido. Poderia, por favor, informar-me sobre o pedido de reembolso do IVA pago no Reino Unido, para que o imposto sobre vendas não seja pago duas vezes e que documentação seja necessária? ? Eu pesquisei on-line, mas não consegui encontrar uma resposta. Obrigado em antecipação.

Paul Buckley em 20.06.2019. 16:23

Many thanks

FD em 19.06.2019. 09:26

@Paul Buckley em 18.06.2019. 17:04

You won't be paying any tax, electric vehicles from EU countries with more than 6 months and more than 6.000km don't pay any taxes.

To get it matriculated, however, you'll pay some generic expenses, around 200€.
You can do it by yourself or get someone to do it for you.
If you want to do it yourself: como legalizar carros importados (in portuguese).

Paul Buckley em 18.06.2019. 17:04

Not sure if my last answer came to you, it's 2016 with 26,000 miles coming from UK.

I have a holiday home on Algarve and spend around 2 months max per year in Portugal

FD em 18.06.2019. 16:17

@Paul Buckley em 18.06.2019. 14:31

From which country, how old is it and how many miles does it have?
Are you moving to Portugal?

Paul Buckley em 18.06.2019. 14:31

Hi, I'm thinking of bringing my Tesla fully electric vehicle to Portugal and have it Matriculated, is there a charge for this?
paulbuckley2013@hotmail.com

Chris Thomas em 29.05.2019. 23:01

Thanks that's great news. This was a big worry when considering moving to Portugal.

PS Great site. If I'd read all of your answers first I wouldn't have needed to ask my question like I don't need to ask about my motorbikes now ;-)

FD em 29.05.2019. 11:21

@Chris Thomas em 29.05.2019. 11:06

If the motorhome's gross vehicle weight (peso bruto) is >3.500kg you don't have to pay any ISV.
Any vehicle with a gross weight greater than 3,5t is considered "heavy weight" (pesado) and is ISV exempt.

You'll be paying IUC as a "veículo de mercadorias" - goods vehicle, so yes, you'll pay 128,65€ every year.

Chris Thomas em 29.05.2019. 11:06

I plan to become a Portuguese resident soon and would like to import my 2003 6.5 tonne motorhome:

- I can potentially import it ISV free?
- Are the ISV rules the same for my motorhome as for a car?
- I have a UK house and address, bank statements, etc. but no utility bills as I have been traveling and the house is let. Is this likely to cause a problem?
- Will the IUC be assessed as a car or will I pay the much lower 3,501cc to 7,500cc private commercial vehicle rate of only 128,65 €

FD em 13.05.2019. 15:03

@Bob em 13.05.2019. 14:39

If it stays in Portugal for more than 183 days per year, you have to pay IUC.
The tax amount is specified in this page: tabela IUC 2019 Embarcações (barcos e semelhantes).

You'll have to pay it up to 30 days after the 183 days period is complete, in any tax office.

Bob em 13.05.2019. 14:39

Hi,

I have recently bought a Powerboat (built in 1999, 4.3l petrol engine) from Spain, and I'm wondering if I have to pay any of the taxes mentioned above on it?
The boat is registered in the UK and will be harbored near my apartment in Lagos.

Many thanks

FD em 09.05.2019. 10:26

@AD em 09.05.2019. 09:10

It all depends on who drives the car.
Is the portuguese employee a resident in Portugal?
Will the car stay permanently in Portugal?

If the answers are yes, the car must be registered in Portugal - there are no exceptions to this.

If not, simply put, he can drive a Spain registered car in Portugal as long as:
- it's for a limited period mission/work/project/similar situation or
- he resides in Spain, near the border, and drives the car to work in Portugal
- the car isn't permanently in Portugal
In any of these cases, your company or the employee must get an authorization from portuguese customs authority (Autoridade Tributária e Aduaneira), that will analyze the case and provide a "guia de circulação" (driving authorization).

For a complete coverage about this matter, please refer to the law: Artigo 34.º Missões, estágios, estudos e trabalho transfronteiriço do Código do ISV (see Artigo 30.º also).

AD em 09.05.2019. 09:10

Hello,

We would like to bring a company car from Spain to Portugal for a new Portuguese employee. Do we need to register it in Portugal or can a Spanish-registered car be used in Portugal in the longer term?

Thank you

FD em 07.03.2019. 16:07

@Franck Soenen em 06.03.2019. 13:09

If the Mercedes Viano has a gross vehicle weight superior to 3.500kg it doesn't pay any ISV.
You will only pay the legalisation process, about 200€~300€.
IUC cost (annually) for the truck: Tabela IUC 2019 Mercadorias (particular).

As for the motorbike, ISV cost (paid once to get a license plate): Simulador ISV Motos 2019.
IUC cost (annually) motorbike: Simulador ISV Motos 2019.

Exemption for residence transfer to Portugal: conditions and procedures.

Franck Soenen em 06.03.2019. 13:09

I am considering becoming a resident in Portugal (NRH System - no import costs?)
I would therefore like to bring my Mercedes Viano 3.0 CDI (diesel registered 12- 2006) registered in Belgium as light truck with double cabin 5 places (50% of the wheelbase is cargo space).
I also have a motorcycle honda deauville 700 cc year of construction can both bring?
Can you tell me what the ISV and IUC would amount to? If exemption does not work?

FD em 20.02.2019. 09:41

@Karen em 19.02.2019. 19:26

You'll be paying 3 taxes when importing an used/new car from a country outside of EU to Portugal:
- duty 10% on price/value + transport
- ISV variable
- VAT 23% on top of everything above

You can simulate the value here: simulador ISV.
As a rule of thumb, it isn't worth it, you better buy an used car in Portugal.

Karen em 19.02.2019. 19:26

I am an American citizen/resident with a holiday home in the Algarve. I want to buy a new car in the USA and import it into Portugal. In consideration of import taxes, I could buy a used car in the USA and import into Portugal. How would my taxes/duties be calculated?

FD em 15.02.2019. 10:36

@Ursula em 14.02.2019. 22:47

Every year, after 183 days in Portugal - straight or not, you'll have to pay IUC, that's the only thing that I think it's important in your case.

Ursula em 14.02.2019. 22:47

I have a German friend who has offered to sell me his German plated car. I am dot sure how long his car has been in Portugal. Does it matter?

PS. I am not a resident in Portugal.

Deborah em 12.02.2019. 14:09

Many thanks! That is extremely helpful. You provide a wonderful service on this site.

FD em 12.02.2019. 10:04

@Deborah em 11.02.2019. 14:16

There are several types of vehicles. Each one has its own fiscal classification.
In the text, I only cover the most common - "light" passenger vehicles - to not confuse the average reader.

If you want to know all the types of fiscal classification, you can read the "Código do Imposto Único de Circulação" - the IUC tax code, specifically Artigo 2.º, and try to match your vehicle's documentation to one of the vehicle category description given in that article.
You can also request a "informação vinculativa" from Autoridade Tributária. It's a formal request to the portuguese fiscal authority for binding information about a specific fiscal case. You can request it here: pedir informação vinculativa.

Deborah em 11.02.2019. 14:25

PS: I am asking that question, because if it classified as a recreation vehicle, surely it cannot also be classified as a commercial vehicle. If it is not a commercial vehicle, I suspect it will not be exempt from the tax for the most polluting/diesel vehicles.

Deborah em 11.02.2019. 14:16

Thanks fo this. Just one more question, to be absolutely sure: in the details provided on this web site I have read:

After IUC was implemented, this yearly tax was increased to an average of 100€~300€. The most polluting vehicles, diesel +2.500cm3 and +250g/km CO2 pay something like 1.000€ every year.

How can I be sure I won’t be asked to pay 1.000€ every year?

FD em 11.02.2019. 11:20

@Deborah em 10.02.2019. 21:34

Yes, that category is recognized.
The tax classification - and IUC amount - is the same as a "automóvel de mercadorias".

IUC wise, there are no penalties for commercial diesel vehicles.

The IUC exemption for "historic" vehicles exists but, it's in no way useful to a "regular" owner.
You mentioned two of the requirements but there's another one that almost makes the exemption useless: the vehicle must be part of a public museum.

Deborah em 10.02.2019. 21:34

Many thanks for the info. The Bedford TK is currently not registered as a heavy goods vehicle (or commercial vehicle) but as a recreation vehicle (RV) and it is currently classified as a camper van in the UK. Does Portugal recognise this category of vehicle and if so what are the tax implications for that category of vehicle?

It’s gross weight is from 3.501kg up to 7.500kg, so from what you say, if it IS classified as a commercial vehicle (rather than an RV) I will only be paying 128,65€ every year. Will this amount be higher or lower if it is classified differently than a heavy goods commercial vehicle?
And what about any penalties for it being a diesel?

Another question concerns it’s status as a historic vehicle (in fact it is 46 years old). I read somewhere that vehicles older than 20 years and which do less than 500 km per year are exempt from road tax in Portugal. Is this true?

FD em 25.01.2019. 15:09

@Deborah em 25.01.2019. 11:55

If I'm correct, your vehicle should be considered a "goods automobile" - literal translation of "automóvel de mercadorias" - in the UK you'd call it something like Heavy Goods Vehicle, which classifies it as a Category C vehicle under the IUC Code.
How much you'll be paying depends on what is the vehicle's fiscal classification.
To assess that you need to know the vehicle's gross weight - peso bruto (GVWR in the UK).

If its gross weight is from 3.501kg up to 7.500kg, you'll be paying 128,65€ every year of IUC.
If it's more than 7.500kg and less than 12.000kg you'll be paying 208,68€ of IUC.
If it's 12.000kg or more, the cost varies a lot and it's more complicated to calculate.
You can check the commercial vehicles IUC table here: Tabela IUC 2019 Mercadorias (particular).

Deborah em 25.01.2019. 11:55

I want to bring my 1973 Bedford TK horsebox with me from the UK when I move to Portugal in 2020. The vehicle is a 7.5t diesel lorry which has been converted into a campervan. In the UK this vehicle is registered as a classic which means i pay no road tax on it. I am concerned that if i bring it into portugal the annual road tax will be too expensive for me to keep it .. because
1) it is a diesel with a big engine capacity...
2) annual road tax is payable even if the vehicle is parked up on proivate property and not in use.

any advice on the above would be much appreciated... i would hate to part with this much loved vehicle that i have owned for a very long time.

FD em 23.01.2019. 15:54

@Rob em 23.01.2019. 15:09

If it's new you'll pay IVA (VAT) in Portugal, regardless if you paid it in the country of origin.
More about this: IVA na importação de carros ou motos.

Rob em 23.01.2019. 15:09

Thank you for the reply. It would be a new truck bought in eu.

FD em 20.01.2019. 21:27

@Rob em 20.01.2019. 15:42

If by HGV commercial vehicle you mean it's a heavy duty truck (>3.500kg), if it's used (> 6 months and > 6.000km) and it's imported from an UE country, there are no taxes to be paid to register it in Portugal.
The total cost of registration is around 200€.

Rob em 20.01.2019. 15:42

We are residents in Portugal and are looking to import a EU 6 HGV commercial vehicle. How would the taxes be calculated on such a vehicle?

FD em 07.01.2019. 10:55

@martin em 06.01.2019. 17:32

Yes, you can.
But, please, be aware that it'll be costly.

The ISV due in that case is something like this:

(ISV paid when registered as a "duty van") - (ISV paid today as a passenger vehicle - 80% depreciation) = ISV due for transforming the vehicle´s tax class

Without a CO2 figure, and guessing how much it paid in 2005, I can't exactly tell how much you would pay but, assuming that the vehicle paid 5.000€ in 2005 (and that's a high figure) and it emits something like 200g/km of CO2, you can expect an ISV amount of around 15.000€, plus 23% VAT.

martin em 06.01.2019. 17:32

Hi i have a 2005 landrover defender 2.5 diesel that is registered as “ mercadorias “ . as it’s easy to add seats for 4 people in the back , can i change to “ ligeiros “ and pay for the change ?
thanks

FD em 16.12.2018. 11:59

@Karen em 15.12.2018. 11:46

There's no official information about that.
To my understanding, one's innocent until proven guilty.
But, as long as you can prove by whatever means that the car wasn't in Portugal the 183 days per year, you should have no problems - think of gas receipts, toll receipts, keep a log of trips, etc.

From what I've seen, authorities do check cars of foreign license plates and, perhaps - I speculate, keep an informal registry of time in the country thus, being able to notice that a vehicle hasn't left the country for 183 days.

Karen em 15.12.2018. 11:46

Hi again, if I choose to drive out of Portugal before 183 days - how do I prove that? Do I register at the border? Is a transcript from the Via Verde transponder ok?

FD em 14.12.2018. 12:57

@Karen em 14.12.2018. 12:12

Yes, it's just like you wrote in your first message.
The second message is a general rule, doesn't apply fully to Portugal.

You have three choices, being a non resident:
- don't leave your car in Portugal for more than 183 days every year
- don't bring your car, buy a used one in Portugal
- cancel your vehicle's registration/license plate in the UK, register it in Portugal paying all the taxes (ISV once and IUC every year)

My advice: if you need a car in Portugal, buy a used one, with a portuguese license plate.
If you search the biggest classified ads site in Portugal - olx.pt - you'll see that british cars (with british license plates) are almost given away exactly because of this issue.

Karen em 14.12.2018. 12:34

Also the EU site says:

Secondary residents
As a general rule, you do not have to register your car and pay car registration taxes in a country where you have a secondary residence or a holiday home. If you leave your car permanently where your holiday home is located, you may, however, need to pay a registration tax there even if you have already paid a registration tax in your home country.
As a secondary resident, you do not pay car registration taxes if:

 you live in your second country for less than 6 months per year
 you have your normal residence in another EU country and you have a valid document to prove it
 you use your car only for private purposes
 you do not sell, hire or lend your car to residents.

https://europa.eu/youreurope/citizens/vehicles/registration/taxes-abroad/index_en.htm

Karen em 14.12.2018. 12:12

Continuing the previous thread. I am reading the EU site https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/portugal/index_en.htm. It says among other things:
"Pensioners, second homeowners, and cross-border commuters
As EU nationals with a second home in Portugal, you mustregister your vehicles here, if the vehicle remains in temporary importation for a period, continuous or otherwise, of more than six months in any 12 months.
Vehicles owned by a private individual, who has transferred his/her residence to Portugal, may be exempt from vehicle tax (ISV) if they meet the following criteria:
- individuals over 18, resident in the country from where are transferring the residence for a minimum period of 6 months, consecutive or otherwise
- that has paid the vehicle tax in the country of your former residence and did not benefit from any type of reimbursement scheme when left that country
- owner the vehicle in the country of your former residence for at least 6 months prior to transferring to Portugal, starting from the date on which the vehicle registration document was issued, or from the date on which the leasing contract was signed, as relevant."

Does it mean that if I am a foreign resident with a second home and a foreign car in Portugal, AND I pay the vehicle tax in my country of residence where the car is registered - I do need to pay ISV or UIC in Portugal as well?

FD em 13.12.2018. 15:46

@Karen em 13.12.2018. 12:30

You can't have any foreign license plate car in Portugal for more than 183 days per year without paying the annual road tax - IUC.
Furthermore, if you reside for or more than 185 days in Portugal, you're not allowed to drive a foreign license plate car.
If you have a foreign car in Portugal, permanently, and you don't reside in Portugal, you'll need to pay IUC every year and register it, by getting a portuguese license plate after paying ISV (license plate tax).

Karen em 13.12.2018. 12:30

Hi, there has been some publicity about portuguise police targeting british cars. What is the issue? Is it possible for non Portugal residents, (UK) to register their foreign car in Portugal? Are foreign cars allowed belonging to non Portugal residents in Portugal - for how long? Is it possible for foreign registered cars to pay taxes if kept in Portugal?

FD em 24.09.2018. 16:00

@Chris em 24.09.2018. 15:02

CO2 emissions aren´t considered in your case, because it´s a motorcycle/motorbike. CO2 emissions are only a factor in cars.

Regardless of that fact, please be aware that, to legalize it in Portugal or in the EU you´ll need a Certificate of Conformity.
More information about this: Importação de automóveis de países fora da UE - homologação.
It´s in portuguese, it refers to cars but, for motorcycles/motorbikes, the process is the same. You can translate it using Google Translate.

Chris em 24.09.2018. 15:02

I have a 2012, Chinese manufactured, presently Cuban registered motorbike and side car. The make is Chang Jiang It is a two cylinder 4 stroke and the technology is 1940's, so the emissions will be high.

Have you any experience of anybody importing one of these?

Thank you

George Nielsen em 30.09.2016. 15:22

Could someone please explain me in detail how ISV is calculated. For a vehicle with an engine larger than 1250 cc does one have to pay €1.03 per cc for the first 1250 cc minus €740.55 and €4.84 per cc minus €5362.67 or does one have to pay €4.84 per cc minus €5362.67 for the entire displacement of the engine, plus CO2 based tax.
- In the first case for a 1500 cc engine one would have to pay (€1.03X1250 - €740.55) + (€4.84x(1500 - 1250) - €5362.67) plus CO2 based tax.
- In the second case for a 1500 cc engine one would have to pay €4.84x1500 - €5362.67 plus CO2 based tax.
Thank you.

Mo em 05.05.2015. 08:25

I recently visited Alfândega (after a random Police stop) and proove I had been here less than 6 months. I now have 1 month to decide what to do with my UK car.

Its only worth £150 so all the costs to register don't seem worth it. I was told I could either: Register it officially; remove it from Portugal; or give it to them to die in their car graveyard!

On principle I hate to see a perfectly good car go to waste. Are there any other options? Am I allowed to take it apart and sell the pieces? Can I just take it to Spain for 6 months? Can I take it off the road and use it on my private land (as a sculpture as there is no room to drive it!).

Basically if it is not a car anymore, i.e. off road and non-functioning, can I keep it? Any other ideas!!!!

Thanks!

David Martin em 17.02.2015. 10:46

I'm interested in buying in Portugal, a used van (e.g. Ford Transit or whatever) from a dealer, for non-commercial personal use. If e.g. the price advertised was €10,000 with the comment 'Deduz IVA' what does that mean I would pay? Many thanks in anticipation.

Julio em 27.08.2014. 04:07

My response to all the taxes is this - I drivea bicycle and pay no taxes!

stuart morle em 05.04.2013. 08:08

Hello,

I have been living in Portugal for three years. I wish to buy a motorbike from a friend in Italy and import it to Portugal. I can bring it here under his registration and insurance, but I am unclear about what to do when I get here as the documents will not be in my name.

Can anyone kindly help me?

Thank you!

Stuart (stuartmorle@gmail.com)

peter em 07.02.2012. 18:47

Funny no one says anything about the tax. ISV is illegal under the EU's first rule that states that no goods within the EU may be taxed two times, Portugal is doing it with this tax,ISV. All used cars are understated in the country they were purchased for the first time,,, This tax, ISV is also discrimination against the portugues people when they can not afford imported cars, which all the citizens of other EU countries can do

José Carlos Sanches em 07.03.2011. 17:17

PB, it will be best to contact some agency who is abble to answer to your doubts. I don't think that you need the "law" it self, but if you ask your doubts it will be better.

Cumprimentos
José Carlos Sanches
www.autodoc.pt
Documentação Automóvel desde 1994
Lisboa/Setubal

PB em 06.03.2011. 14:22

Many thanks for these useful informations. Could someone please provide the official portuguese text of law (link ?) saying that citizens of other countries who are bringing their own car are exempt from paying the ISV (provided they meet the 3 conditions at the top of this page) ?

Many thanks.

PB em 06.03.2011. 14:20

Many thanks for these useful informations. Could someone please provide the official portuguese text of law (link ?) saying that citizens of other countries who are bringing their own car are exempt from paying the ISV (provided they meet the 3 conditions at the top of this page) ?

Many thanks.

carlos em 18.05.2010. 18:14

I would like to know how much i will pay to regester a BMW 320D from 2005.Im planning to go back to portugal in 2 years time, ive been in the UK now for 5 years and would like to benifit from the imigrant status. What do i need to get the required documents.

Thank you

kim howard em 13.04.2010. 09:13

hello,
i am moving to faial, azores with my girlfriend and we both are bringing a car. i have owned my car for longer than 12 months and bought it in germany. my car should be exempt from taxes and considered to be moving goods- is that correct?

the other car is a
ford TTS / LKW e plano Diesel
erst zulassung/até aprovação - 21.12.2009
hubraum/capacidade - 2496cm3
CO2 in g/km - there are no values written in the papers
the cost of the car - €1300,-
2 seats

would you please help me figure out the cost? i am not sure under which table to use. thank you for your help,
kim howard

Daniel em 23.01.2010. 00:19

Hi,
I live in the USA but I'm thinking of moving to Portugal and sending a car with me, do you know what is needed?
Thanks

Charlie em 29.12.2009. 14:22

"As a tourist, you may keep your vehicle in Portugal for a maximum of 180 days in any 12-month period provided it is for your own private use and you do not loan it to anyone else during that period. Do not depart leaving your vehicle unaccompanied. If you do, you may be subject to a fine...."

The above is taken from the Foreign office website advice to british citizens driving in Portugal. My situation is very similat to that of Miles (10.04.08) and what I would like to know is; what does 'unaccompanied' mean? While I am out of Portugal, the vehicle will be stored in a private garage. Does this count as unaccompanied?

Regards

Charlie

Petros em 28.07.2009. 17:38

Hi, i have just found a car of 1996, CC 1.400 that i wanna buy here in Oporto. I was wondering how much taxes I should be calculating to pay per year because I have heard something about increasing fo cars before 2000.

Thank you in advance

Marco em 22.04.2009. 13:29

Hi, I'm living and working in Portugal since 2005 and was driving my car with a german number plate, which was certainly not correct.

In Feb. the GNR knocked on my door. They blocked the car and fined me with € 170 which I've paid already. Now I have to legalize the car and went to the "alfandega". They said my possibilities are legalize for € 5.400, export or abandon. Since the car is from 1999 it's not worth to spend cash on it. Question: do I have any chance to legalize it without paying taxes???? Tx, Marco

Dirk Elias em 01.03.2009. 13:40

Hallo,

I moved my residence from Germany to Portugal and we (my wife & me) brought our cars, that both are more than 15 years old and we own them for more than 2 years.
We had no problem NOT to pay the ISV, but now we are asked to pay the IUC as if the car would be new (although a Portuguese, that would own the car for the same period would be taxed based on the old system)

As we did not buy an 'used imported' car and just changed residence, we feel this to be very unfair.

In the 'Certificado de Matricula' it is also correctly mentioned the date of the 'primeira matricula' (1985 & 1990) and of course we are able to proof, that we had the cars before July 2007 (change of the IUC handling) licensed to our names in Germany.

As we plan to live here for a longer time, I would not mind to go to court (breaking of EU lwas with regrads to freedom of movement an/or equal treatment), but of course if there is an argument, that can convince the 'Financias' without, I would prefer...

Cheers

Dirk

Barry Henderson em 18.02.2009. 00:00

My wife and i now live in portugal. We have owned an apartment in portimao now for 2 years. We are british but own a spanish registered motor home, (spanish plates) We have the motor home parked at our apartment and we are worried the police will impound the vehicle if we drive it . Could it be isv exempt. We own a portugese registered car. We would like to use the motorhome what should we do.

Rob em 24.01.2009. 16:44

@ John Sullivan.

As your posting is from 10/2008 you already know by now how much ISV you would have to pay for your 9 years old Honda Prelude.
Nevertheless, I made the calculation for you and it would be approx. €8500. I consider that as a lot of money for that car.
(I did the calculation for a Honda Prelude MY 2000 ; 1997 cc ; CO2 emission 220 g/km)

Rob em 24.01.2009. 16:25

@ Ronald.

It makes a lot of sense what John Sullivan said. If a EU-citizen changes his residence from one EU memberstate to another he doesn't has to pay the ISV. Of course there are a lot of conditions but one of those is, that the car you're importing must have been registered in your name for at least 12 months counting back from the date you become resident in Portugal.
From 010109 importing a car in Portugal became VERY expensive because the government did find a really briljant way to calculate the ISV you have to pay. Even for a car from 9 years old as John's is !
By the way I'm not a native (English) speaker but I gave it my best. ;-)

Ronald em 09.01.2009. 00:58

What a shame. Maybe someone else can post a comment clarifying this statement from above which makes no sense to me:

"Used vehicles imported from any Country pay ISV. When imported from an European Union Country there is a discount given based on age, the older the bigger discount. Starting July imported used vehicles will pay exactly the same IUC that new vehicles pay. This is an "effort" of the government to reduce the import of used vehicles (much more cheaper than new vehicles)."

= The discount for used, imported vehicles from the EU goes still (in 2009) up to 6years/52%.
= As far as I understand this, ALL vehicles in P, whether imported or not, uswe or new, pay the yearly road tax IUC, which is fixed.

So what's the big difference? How will the efforts of the government affect in any way the importation of used vehicles?

John Sullivan em 29.10.2008. 20:53

Hi
I have been resident in Gibraltar for the last 15 years and was going to buy a car here and take it with me when I retire to Portugal approximately July/August next year. Having been informed of your excellent website it appears that this is not now possible as I would have not had the car for 12 months. I will now have to use my present car which will be 9 years old when I move to Portugal, it has a 2 litre petrol engine (Honda Prelude) Could you please give some idea how much it will cost to bring it into the country. Unfortunatley my command of Portuguese is not good yet so I am unable to use the tables for calculating the costs involved. I notice in one of your answers you mentioned an "Agência de Documentação" Would one of these "agencies" be able to help me with the paperwork importing the car? My plan now after the 12 month period is to sell my old car and buy one in Portugal.

This is a really good website for people in our position, keep up the good work.

Thanking you in advance.

John Sullivan

Millie em 18.09.2008. 22:39

Hi Doug,

I've been waiting for a reply from this site for months - shame, they used to be so quick and friendly - I would say for sure that your MoT from Portugal is not valid for insuarace purposes, or driving. Safest bet must be get a UK ticket! That said, if you get favourable reply from DVLA, please post here!!!!

Good Luck,

Millie

doug em 14.09.2008. 19:18

Would you know is Portuguese MOT is valid in UK ?

I was in Portugal with my car between Feb 08 and May 08 and my UK MOT was expiring on 06th March and I simply went to Portimão MOT station and put my vehicle through. Now I am back to UK and I emailed and Faxed my question to UK Dvla but still no reply from them two weeks later

doug em 14.09.2008. 19:16

Would you know is Portuguese MOT is valid in UK ?

I was in Portugal with my car between Feb 08 and May 08 and my UK MOT was expiring on 06th March and I simply went to Portimão MOT station and put my vehicle through. Now I am back to UK and I emailed and Faxed my question to UK Dvla but still no reply from them two weeks later

Millie em 17.07.2008. 23:18

Hello,If I move to Portugal, import my car, and qualify for tax exemption because of my previous EU residency, what happens if I want to buy a new car, and sell the car I imported?? Can I do this without penalty?? Thanks.

FD em 02.06.2008. 10:05

The table B is applicable to two types of vehicles:
- new cars that don't have CO2 emissions homologation (vans, etc.)
- imported cars which first registration in the country of origin was before 1970

Paul em 28.05.2008. 21:51

Hi,
Thanks for the reply. What does table b refer to, please? Just commercial, or non homog. as well?
Esta é a tabela B, aplicada a todos os veículos cujas emissões de CO2 não estejam homologadas, nomeadamente todos os veículos comerciais sujeitos ao imposto

FD em 28.05.2008. 10:41

Reply to R van der Heijden em 28.05.2008. 00:31:

There are two distinct situations:

- people that bought a (new/used) car before July 1st 2007, beginning January 1st 2008 have to pay the IUC on the license plate month or date of 1st registration in Portugal (if they don't coincide).

- people that bought a new car from 1st July 2007 forward, have to pay IUC for the first time (only) up to 90 days counting from the date of the license plate and every succeeding year on the license plate month.

I hope that was clear.

FD em 28.05.2008. 10:29

Reply to Paul em 27.05.2008. 18:41:

You have to pay ISV accordingly to the engine displacement and CO2 emissions.
When inspected, as part of the legalization/registration process, the CO2 emissions will be measured/analyzed and the result will be used to calculate the payable tax amount.

Being an older vehicle, with a large engine displacement, you can expect a high CO2 value so, be aware that the tax amount will be substantial.
You can find the current rates here (first two tables): https://impostosobreveiculos.info/tabela-imposto-sobre-veiculos/

Imagine that the car's CO2 emissions are 300g/km (not unusual). Just for your reference, you would have to pay 4621,50€ just for the ISV.
Don't forget the annual tax, the IUC, which would be, using the above values, 561,60€/year.

R van der Heijden em 28.05.2008. 00:31

Dear FD,

On this site I have read the following

Se comprou carro a partir do dia 1 de Julho de 2007 tem a partir de agora as seguintes obrigações:

• pagar o IUC num prazo máximo de 90 dias após a data da matrícula
• pagar o IUC todos os anos no mês da matrícula do carro

"They" told me that, since the 1st of January 2008, you have to pay the IUC in the month
that is mentioned on the Livrete or the Certificado de Matrícula.

Please help me out because I don't understand what's the difference between the two options mentioned above.

Best regards
Rob

Paul em 27.05.2008. 18:41

Hi,

I would like to import an older car, 3000cc, from 1979. The car has no record of CO2 emmissions.
Would the ISV calculation be, for 2008:
3000xEur 9.25 x 20% then deduct 9199.88?

Thanks in advance,

Paul

FD em 16.05.2008. 10:13

As long as the driver and owner doesn't work, earn any money, or reside in Portugal for more than 183 days per year, you can drive a foreign car without any problems, considering it's legal in it's country of origin - MOT certified, insurance, etc.

If the car stays in Portugal for more than 183 days per year, you'll have to pay IUC, the portuguese annual road tax. It's based on engine displacement and CO2 emissions.

You can drive it from the garage to your property without any problems as long as the above conditions are met.

For you to be able to drive it without any restrictions in Portugal, you would have to legalize it, but the cost of that procedure, specially in this case because of the vehicle characteristics (pollution and engine capacity), is absurd. You could expect to pay around 5.000€ just to get license plates, and around 550€ every year for road tax (IUC). With 550€ you can rent a new car almost every time you come over here.

From July 2007 forward, the road tax (IUC) is payable by every newly registered/legalized car, be it manufactured in 1900 or in 2008, they pay exactly the same. It's this way to prevent the import of "european junk/scrap" as the government puts it.

Ray em 12.05.2008. 16:43

I have a 21 year old Range Rover which decided to retire in Portugal August 2006.It broke down on private property and was then taken by transporter to a garage. They think they have fixed it but advise against s trip back to England. I have declared a SORN in England when the UK tax ran out but need to know what to do now we know it is not returning. We have property in Portugal where it would make a good air conditioning unit[!] and possibly be a run-about to the local shops. What is our situation re tax please with either option?
If it is taken by car transporter from the garage to our property without any Portugese tax having been paid is that acceptable within the law? At what age does tax cease to become payable? Finally if we do manage to become roadworthy how much is the tax likely to be [3.5 engine] Many thanks RD

FD em 29.04.2008. 13:05

The law that regulates what you're asking is "Lei 22-A/2007", look for Capítulo V Regimes Suspensivos (page 4164-(13) - PDF 12/29). You can find here: https://www.dre.pt/pdf1sdip/2007/06/12401/00020030.PDF

Relatives: partner (wife, husband, etc.), first degree ascendants (father, mother) and descendants (sons). To my understanding, as to what this law concerns, father-in-law isn't considered a relative, but I think when in the presence of both you shouldn't have any problems with police authorities. Regarding this, you should read nr. 2, 30th article of the forementioned law.

As long as you're a portuguese resident you can't drive any foreign car in Portugal, even in the situation you're referring to.

Alex em 27.04.2008. 13:42

Hi,

I read your reply to Maxine and have a few questions of my own.

Can you please give me the reference of the legislation that forbids Portuguese residents from driving foreign registered cars, please.

Secondly, could you define relative. For example, is father-in-law a relative – my wife drives her Fathers car, may I, as a Portuguese resident?

Finally, can you confirm that it is permissible for a Portugeuse Resident to use a foreign registered car provided by an employer, if that car is used essentially for business.

Thanks for your help.

FD em 22.04.2008. 10:59

If you stay more than 183 days per year in Portugal - like you say you do, from what I'm understanding - by this law, you're considered a portuguese resident. Therefore, you can't drive any vehicle with a foreign license plate, exactly like any other portuguese resident.

Even if you spent less than 183 days in Portugal, as long as you earn money or work in Portugal, you're considered a resident too.

Furthermore, only relatives of the foreign vehicle's owner can drive it, unless it's a lease or a rental.

Maxine em 18.04.2008. 11:01

Bom Dia,

My friend lives in England, when he comes to visit me, may I drive his English registered car – I am Portuguese/English resident, but with a UK driving licence, because I spend four months every year in England.

I’m a bit confused, I don’t want to be in trouble.

Obrigada,

Maxine

FD em 15.04.2008. 10:37

You can leave your british car here for 183 days (consecutive and/or non consecutive) without any tax/legal concerns. As long as you don't work or earn money in Portugal you're completely legal. If you pass the 183 days mark you're required to pay a tax called IUC, which is payable at the tax office (Finanças). This tax is based on your car's engine displacement and CO2 emissions - you can find the current rates here:
https://impostosobreveiculos.info/iuc/tabela-imposto-unico-circulacao-2008/

The auditing of this time period is done on road by two authorities - GNR (a kind of military oriented police present on small or rural cities and responsible for most road vigilance - white, green and orange stripes cars) or PSP (ordinary police - white and blue/red stripes cars).

This is off the record but, usually, you shouldn't be worried about this as your profile doesn't fit the ones the police is eager to inspect.

Happy holidays! ;)

Miles em 10.04.2008. 12:37

Hello,

I live in the UK, and I’m lucky enough to be able to holiday in your beautiful Country four or five times a year for three or four weeks at a time.

I drive down when time is available for a leisurely journey, (if my health allows), and for my other visits I fly.

My question to you is this: may I leave a UK registered, UK Tax/Insurance/MoT’d car in Portugal for my use two or three times per year? Returning with it to England at least once per year? Or is there a limit for the time my car can stay in Portugal?

Wish Best Wishes,

Miles

FD em 08.04.2008. 11:36

Reply to Paul em 06.04.2008. 10:28:

Thanks. :)

In order to be ISV exempt you must provide the portuguese customs office a declaration from an official entity of your country of origin, that proves that you've been a resident in that country. This declaration should mention the date when you were first registered as a resident and the date when you ceased to be a resident. The car's registration title must coincide with those dates.

The exemption is given per person.

As for the previous exceptions given to "classic" vehicles, you're absolutely correct. Be the car's year 1971 or 1997, the tax calculation formula is exactly the same.
Please notice that to cars registered before 1970 you don't have any "reduction", simply put, the tax calculation formula is different because of CO2 emissions, nothing more - there is no "classic" car status regarding ISV tax.

Paul em 06.04.2008. 10:28

Hi,

Let me say what a fantastic site this is, it is an immense help.

Just a few questions:

Your comment em 11.01.2008. 10:10

The law, as strange as it may seem, doesn't set a time limit for a ISV exempt request when you move to Portugal.
To clarify with an example please. If I move to Portugal this year, and in two years time decide import a vehicle, does the 12 months ownership period commence on the date I apply for the exemption, or the date I register in Portugal?
Is the ISV exemption per person, or per household?
Until recently concessions were available for cars over thirty years old. Now I see a reduction available only for cars registered before 1970. Is correct that from now a car registered in 1975, for example, is simply a car over 10 years old for all tax calculations, without any concessions?

Many Thanks in Advance,

Paul

FD em 11.03.2008. 12:43

Reply to floydborga on 07.03.2008. 20:55:

The discount for cars imported from a third country outside UE is always 10% as long as it's at least one year old.

When using the simulator, just input in the age field "Sim" right next to "De 6 meses a 1 ano (6 meses a exactamente 1 ano)" - every car imported from a UE country with that age has the same discount (10%). That way you can use it to calculate the tax amount for cars imported outside the UE.

The alternative method isn't applicable to cars imported outside the UE.

And remember that, in addition to the ISV, you'll have to pay IVA (VAT - value added tax) at the current rate of 21% and the customs tax (10% if I'm not mistaken). The IVA amount is calculated regarding the value of the car, plus the ISV amount, whereas the customs tax is only calculated regarding the car's value.

floydborga em 07.03.2008. 20:55

This site, although informative, is not very clear on total "Imposto" for cars imported from a country other than the EU. From what I understand, the simulator is prepared to calculate the total "imposto" for cars imported from the EU(correct?). I also understand the for cars imported from a country other than the UE, the discount rate for the method "normal" is a straight 10% no matter what the age of the car(correct?). So the formula would be =IF(B25="Sim";SUM($C$13;$C$15;$C$16;$C$18)*.10;0) correct?(I think you should add a line in you simulator for this rate). This of course would make it very expensive. So, would it be appropriate/legal to apply the method "alternativo" for cars imported from outside the UE?

FD em 22.02.2008. 15:54

Reply to D W Taylor em 19.02.2008. 12:41:

Unfortunately, the situation you describe is very common these days. The tax principle changed from circulation to property, where before 2008 if you didn't drive your car you could not pay the tax. But, 2008 forward, even if you don't drive your car, you must pay the tax. This has caused a problem with vehicles which property registration wasn't updated when sold. So, you are in debt of a vehicle that you don't own.

There are two ways to solve this:

- if you sold the car before October 31st 2005, you can register the car in the buyer's name. For this you'll need a "Declaração" like this one:
https://impostosobreveiculos.info/declaracao_venda.rtf
Then, you should go to the Conservatória do Registo Automóvel (https://www.rnpc.mj.pt/contact/endauto.asp), fill the Modelo 2 and deliver both. You'll have to pay 20€ for each vehicle. About 30 days after, the property registration will be regularized and you won't have to pay any tax.

- if you sold it after October 31st 2005 (or you don't remember the buyer's name, address, etc.) you must go to the IMTT (https://www.imtt.pt/imttcont.htm) and require the arrest of the vehicle so that the property registration can be updated. This could take years and until then you'll have to pay the due tax every year.

FD em 22.02.2008. 15:36

Reply to R van der Heijden em 19.02.2008. 12:38:

The transitional article to which this situation refers is:

Artigo 13.º
1 — Com a entrada em vigor da presente lei, são revogados:
(...)
c) O Decreto-Lei n.º 471/88, de 22 de Dezembro, com excepção do disposto na alínea c) do artigo 2.º, que se mantém em vigor até 31 de Dezembro de 2007;

That translates:

Article 13.th
1 — With this law, the following laws are revoked:
(...)
c) The law-decree nr. 471/88, dated December 22nd, with exception to the applicable by the point c) of the 2nd article, which is valid until December 31st 2008.

The forementioned c) point refers to:

c) Been effectively affected to the use of the interested in the country of origin for at least six month before the residence transfer.

You can find this law-decree (471/88) here:
https://www.dre.pt/pdf1sdip/1988/12/29400/50605061.PDF

The point where is decreed in the new law that the vehicle must be ones property for at least twelve months is this:

Artigo 60.º
Condições relativas ao veículo
(...)
c) Ter sido propriedade do interessado no país de
proveniência, durante pelo menos 12 meses antes da
transferência de residência, contados desde a data da
emissão do documento que titula a propriedade ou da
data em que celebrou o contrato de locação financeira,
se for o caso.

That translates:

60th Article
Vehicle requirements
(...)
c) Must have been property of the interested in the country of origin for at least 12 months before residence transfer, counted since the date of emission of the vehicle's title of registration.

If the legalization process entered the alfândega before December 31st, to my understanding, your friend should not pay the tax. But, if he begun the residence transfer process before December 31st and contacted the alfândega after December 31st he should have to pay the tax.

D W Taylor em 19.02.2008. 12:41

Hi,on going to pay my road tax I was presented with a sheet of paper saying I had another two cars which have both been sold some time ago,one 3years & the other at least 5 years,unfortunately I have no proof of these sales & can only remember one persons name.Dave.

R van der Heijden em 19.02.2008. 12:38

Dear FD,

Your answer from 31.01.2008. 11:58 was very clear but... now it seems that the Alfândega still wants my friend to pay the ISV.
In the mean time I have tried to 'understand' the Lei No0 22-A-2007, de 29 de Junho (ISV and IUC) but that's still to difficult for me. Can you please tell me where I can find the 'some transitional articles' as mentioned in your answer from 31.01.2008. 11:58

With best regards
Rob

FD em 12.02.2008. 09:20

No. You must own the car that you want to bring to Portugal for at least 12 months as you were told at the Alfândega. Sadly, there's nothing that you can do to avoid the tax.

KK em 08.02.2008. 13:59

I have bought a new car in my country (European Union) in December 2007, and for personal reasons now moved to Portugal (forever), so the car is like 3 months old. I got to know from Alfandega that i need to have the car in my country for at least 12 months in order to be excluded from the tax. Is it still possible for me to avoid this tax or not really ?

Thanks!

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