IUC - Imposto Único Circulação
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ISV - Imposto Sobre Veículos
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- Tabelas ISV 2024
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Portuguese taxes on cars
Updated: 21th July 2020.
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 (about 55€/65€, online/offline).
There are no regional taxes too.
On a side note, when a car gets a license plate number, it gets it for life, meaning that one car (VIN) = one license plate (almost always) forever.
Generally speaking, Portugal doesn't have transit, temporary or personal license plates and as a rule of thumb you can't change your car's license plate number.
Car insurance is a separate process from getting a license plate, your car can have a license plate and, if kept outside public roads, doesn't have to have car insurance.
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 deductible amount)
+
(CO2 g/km * tax per g/km - fixed deductible amount).
There are several tax brackets for engine displacement and several 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 exempted from ISV.
Some vehicles' tax calculation doesn't consider CO2 emissions (goods/commercial vehicles, motorcycles).
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 0,002~0,001g/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 (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 portuguese 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 (something that, to my knowledge, is very rare).
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.
Goods or commercial vehicles pay accordingly to their gross weight.
Motorcycles pay accordingly to their engine displacement and age (CO2 isn't considered).
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 the life of the car.
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.
Predictably, this measure didn't accomplish its objective and in 2020, when a new format of license plates was issued because the old one was running out (dashes were dropped and the letter/number combination was changed to AB 12 CD), the yellow side strip with the car's first registration date was also dropped. As it is allowed for already issued license plates to change to the new format, you can see in the streets old cars with a new license plate format but with the old letter/number combinations (12 AB 34 and 12 34 AB).
Moreover, you can have a 2005 car, that was imported in 2010, that will pay 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 date if its first license plate (registration) isn't from an UE/EEA country.
The only place where you can check the date and origin of the first plate is in the DUA (Documento Único Automóvel - we have some affection for initials), the vehicle registration certificate.
So, if you bring a 2000 car from an UE/EEA country you'll be paying IUC accordingly to the first license plate date but, if you bring the same car from a non-UE/EEA country, such as the USA or Russia, you'll pay IUC as if it was new in Portugal.
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
Michelle Lowther em 29.04.2024. 19:53
Thank you for all of the information. I am looking at a diesel engine from germany. It says the co2 emmisions are 105...but in parenthesis says, "CO₂ emissions
Only the CO₂ emissions resulting from the operation of the car are specified. CO₂ emissions that are generated or avoided through the production and provision of the car and the fuel or energy source are not taken into account when determining CO₂ emissions in accordance with the WLTP."
I am not sure what that means.
Obrigada,
Michelle
Hello,
I have a 25 year old Range Rover that has been modified from air suspension to coil springs.
Will this be an issue at the technical check when importing it from Holland?
If yes, how can I solve this? Arrange an additional homologation in Holland first?
Regards,
Bouwe
Hi,
I have read through the comments, but could not find my specific case. It's about importing a second hand (more than 6k km and more than half a year old) full electric vehicle from an EU country. I understand no ISV, IUC and no VAT (correct?). What about "import duty", customs 10%? I cannot find any information on this.
Thank you!
Frank
Michael Liston em 20.09.2023. 07:19
I have a trailer (atrelado) I have brought from the Netherlands. It is registered in the Netherlands and I intend keeping and using here in Portugal. The trailer is over the 300kg weight limit so does have to have a registration number and currently has the one from the Netherlands. Can I legally use this trailer and tow with a Portuguese registered vehicle or do I have to import and register here in Portugal
Paul Tarpey em 10.08.2023. 12:00
My car is off road due to extensive repairs and is due an inspection this month.. Who do I tell and How?
Thankyou in advance
I am trying to cancel my car tax in Portugal, because the car has broken down since last year September. The insurance is already cancelled, but since I don't live in Portugal anymore I am not able to access the Finance website or visit an office. Does anyone know a company that could help me cancel this without me having to be there? With an online signature? Or any suggestions of how to cancel this and pay any remaining unpaid taxes?
Thanks for the response
ian dickinson em 20.05.2023. 13:44
good afternoon,
I am looking to import a 1968 mgc from Dubai to portugal at the end of this year.
I am very confused as to what tax / vat / import duty i will need to pay.
I have seen estimates of up to 200 pct tax ?? on the web, i hope this is not true.
Also i bought the car along time ago for only 5000 britsh pounds. Car is probably worth 20,000 pounds now. On what value would the car be taxed.
I am very confused by the process of bringing a car to the EU from outside the EU. I am a resident of Portugal for the last 2 yrs. I want to buy a very old (1993) Land Rover from Dubai where they are doing an extensive refurbishment. I know I have to pay VAT (and other taxes) to register the car in Portugal. But I would certainly prefer to pay the VAT on the value of the vehicle BEFORE the massive refurbishment as it would be much cheaper.
Is this how it works? VAT on value of the initial vehicle or the value AFTER the refurbishment? The company doing the work is willing to provide 2 separate bills of sale for me - 1) vehicle + 2) refurbishment.
Instead of shipping the vehicle all the way to Portugal, I can probably ship to another country (another EU country or maybe Morocco?) and drive it to Portugal, if that makes the process easier. Any help will be appreciated navigating this process.
I am living in Portugal since Oct. 22. I have a car in Hungary which is in process of registration. I am planning to bring it in Portugal when the registration is complete and register it here. Can I have the tax free status. I am still Hungarian citizen/resident as well as Portugal resident. Thank you for your answer.
The Portuguese government is corrupt, do not bring your car with you and try to register it with isv exempt, they will try anything to fail it. I tried with my car and gave them absolutely every paper necessary, plus the ones invented on the spot and nowhere written in any law! They failed the process because the process took 6 days more, the process that they made! I had no fault in this and I lost my car. Also I could have registered the car if I would pay someone 1300 euro to go behind the curtains, I didn't want it because I had everything correct. Why bribing someone would have made the process work otherwise they failed it... Corruption, stealing from their own people, disgusted
Hi,
I want to bring my 1984 Landrover Series III Santana 2,4L Diesel to Portugal, where I have bought a holiday home.
The car has a H (heritage) plate in Germany. Are there any special rules for the ISV of such a car?
Kind regards
Jan
Pedro Jorge de Sousa em 22.02.2023. 01:35
I am a Portuguese citizen living in the United States, I am wondering how much would I pay per year on my 2014 BMW 650 I, its got a 4400 cc engine.
Hi, I am thinking of importing my mother's used car to Portugal from Switzerland. I am myself resident in Portugal. Would I have to pay the VAT on this car?
Thank you for your help
hola, nosotros nos mudaríamos a vivir en Portugal, somos argentinos. queremos comprar un vehículo en portugal y buscando opciones encontramos uno en buen precio pero aclara que no tiene inspección ni itv, y Coche del Reino Unido, para usar en terreno privado. se entiende que no tiene papeles me parece. eso se puede hacer el tramite para asentarlo en Portugal? conviene económicamente el tramite? cuenta como importación por mas que este en suelo portugués? y la ultima pregunta es si tendríamos algún tipo de problema legal por adquirirlo. Gracias
Gary White em 07.12.2022. 20:59
Hi
I imported our car free of tax (ISV) from the UK as my wife is Portuguese and I am a Portuguese resident now, and we lived in the UK previously and bought our car there and are both now living in Portugal.
It is an Audi estate, 2002 (sic) and is quite a high emissions car with a 2.4 ltr engine.
I now have the matricula and am running the car under Portuguese plates and have Portuguese insurance.
I now only have to pay the circulation tax (IUC). They (IMT) have categorised it as 'B' and hence AT want to charge me €398.00 per annum IUC. But it was first registered in UK on Jan 2002, though Portugal in August 2022. I would like them to view it is an older car and exempt from high emissions tax, as would be the case with native Portuguese cars (pre-2007). Is the car classified as first registered in the UE/EEA? In which case I can argue with IMT that is should be classified as a lower tax bracket? Thanks for your help. Gary White
FD em 22.10.2022. 13:31
@Ed em 17.10.2022. 21:07
Please input the license plate number here: https://www.imt-ip.pt/MatriculasCanceladas/matriculas.asp
If it's cancelled, there's no tax to be paid.
When my father-in-law died in 2000 his car (1983 Renault 5 1100cc) was put in the garage and has never been used since then. Now we want to either sell or scrap the the car. What tax if any would need to be paid?
FD em 03.10.2022. 10:08
@Jamie em 02.10.2022. 18:21
O facto de ser exclusivamente GPL já não tem qualquer benefício fiscal.
Esse benefício existe apenas para gás natural e só é aplicável a veículos ligeiros de passageiros - o que não inclui as autocaravanas.
Assim, neste caso, o cálculo do ISV a pagar é sempre feito como se fosse uma autocaravana normal.
Hi,
Temos uma autocaravana que é 100% combustível gpl. O desconto para gpl se aplica a autocaravanas, ou é como você diz apenas o tamanho do motor e a idade?
Jamie
FD em 25.08.2022. 11:53
@Hugo em 25.08.2022. 00:36
Que carrinha é?
Qual o valor a pagar de uma carrinha ligueira de 5 lugares proveniente da holanda do ano 2015 ?Obrigado
FD em 10.08.2022. 16:25
@Marco em 10.08.2022. 03:33
You can simulate the tax amount here: simulador ISV.
Hi, I live in Canada and plan on bringing my car to the Azores for our yearly summer vacations. I own a 2015 Toyota Prius (electric). I’m a Portuguese citizen but live in Canada. How much taxes would I be paying on duties, is it worth it? Thanks in advance
FD em 09.08.2022. 11:07
@Anna em 09.08.2022. 06:04
There isn't any requirement for the car to be produced in the EU.
However, for its homologation, it would be a lot easier if it was primarly destined to an EU/EEE country.
Meaning, to comply with EU vehicle rules, the car should have been manufactured to be sold in an EU country.
If you bring a USA/JP unit, you may have to change several parts of the car (headlights, turn lights, remove tinted windows, etc.), you'll pay more to have it registered, you'll have to go through a different (more complicated) bureaucratic process, etc.
There are three main rules that you must meet to have a car tax exemption:
- the car must be yours in your country of origin for at least 6 months;
- you lived in your country of origin for at least 6 months;
- you must provide proof of residency in your country of origin (some kind of state/municipality declaration and everyday life receipts, tax declarations, income receipts, etc.);
More information: isenção por mudança de residência - condições e procedimentos.
Please be aware that Portugal isn't welcoming to pro-Putin russians.
FD em 08.08.2022. 19:22
@Anna em 08.08.2022. 17:08
You're moving from which country?
Hi!
Will be very grateful for the advise.
I am intended to move to Portugal via start up visa. I want to buy used Nissan Leaf in the country outside of EU and drive it to Portugal (to get my dog and stuff with me).
To make use of the tax exemption as I understand I have to make sure that the car was produced in the EU, right? (as the main number of the Leafs we have here are imported from Japan and US)
What else is important to consider to certainly get under exemption?
Many thanks in advance!
FD em 16.07.2022. 19:50
@Malcolm Burns em 15.07.2022. 16:00
Yes, you can do it yourselves but, if done by someone experienced it's easier and error free - ultimately, it's your choice.
Malcolm Burns em 15.07.2022. 16:00
Thanks for reply - yes, I think we do meet the criteria for tax exemption... the car belongs to my wife who is portuguese, we have had it for about 2 years, we have proof of having lived in Scotland for several years and now live in Lisbon in her flat. We have no intention of selling the car in the next year, or longer... and we have no intention of importing other cars. We'd just prefer not to have to drive it all the way back to the UK to sell it there now!
Referring to this information from the page you linked:
entrega a DAV até 20 dias úteis após entrada do carro em Portugal, se for fora da UE (Suíça por exemplo) terá que, antes da DAV, preencher a declaração aduaneira de importação usando a aplicação STADA Importação do Portal Aduaneiro
segue os procedimentos habituais para legalização do veículo ou carro importado
Translation: delivery to the DAV within 20 working days after the car has entered Portugal, if it is outside the EU (Switzerland for example) you will have to, before the DAV, fill in the customs import declaration using the STADA Import application from the Customs Portal
follows the usual procedures for legalizing the imported vehicle or car
Does this mean we can do the application for import and the tax exemption ourselves, using the Customs Portal? Or do we need to find an agency or representative to do it for us? Ideally we could do this ourselves, to save the cost of hiring someone. :-)
Thanks for your help so far, your information seems very clear and helpful.
cheers
Malky x
FD em 15.07.2022. 14:42
@Malcolm Burns em 14.07.2022. 17:01
Do you fulfill the criteria to get a tax exemption?
Check it here: isenção por mudança de residência - condições e procedimentos.
Malcolm Burns em 14.07.2022. 17:01
we just moved to portugal, i drove our little car, a smartforfour, from scotland... vehicle is 2015 registration in uk, 999cc and 3 cylinder, very low gasoline consumption and emissions in lowest group. do i need to drive it back to uk and sell it there? it's probably worth about £4000, or less than 5000€... what do we need to do to register in portugal? how much will it cost?
FD em 02.05.2022. 12:19
@Maks em 01.05.2022. 18:23
Yes, it's possible.
Hello, FD
Is it possible to import from Germany to Portugal old car 2000-2010 years with euro 4 engine? (VW New Beetle)
I want some rare version, there is lack of Beetles.
Thank you.
FD em 07.04.2022. 14:34
@Ilker em 07.04.2022. 08:05
Yes, you can import it tax free as long as you meet all criteria.
Costs being tax free: around 200€~300€.
There are companies that can help you register it but, I can't recommend any.
Hi there,
I am German living in resident in Spain. We are moving this summer to Portugal to be living there. I was thinking of buying a used car - Mercedes E-class either between 9 and 15 years old and importing it to Portugal if it is worth the effort.
Can you tell me please 1- Can i import it with no tax? Ie i have not been resident in Germany and the purchase would be recent 2- If I can import it what costs would i have to face? Are there any service providers who deal with importing and registering?
FD em 06.01.2022. 16:29
@Maja Nyman Kjaer em 06.01.2022. 12:34
I don't know what other simulators you're referring to so, I can't say anything about it.
Regarding this site's simulator for motorhomes, it is correct and up to date, you can trust it.
The ISV calculation for motorhomes (in portuguese "autocaravanas") doesn't take in consideration any other data, only engine displacement and age.
So, CO2 emissions and particulate emissions aren't factors that influence the ISV amount to be paid.
Maja Nyman Kjaer em 06.01.2022. 12:34
Hi,
We are a Danish family moving to Portugal. We are considering buying a motorhome i Germany, drive it to Portugal and get it registered there.
We want to know how much we will need to pay in ISV tax, but we are getting different results using different simulators. The calculator on this website only takes into account the engine cc for motorhomes, while others also add extra tax based on CO2 emission and Particles Emission. The difference in the resulting tax amount is rather substantial. Which is correct?
Best
Maja
FD em 28.11.2021. 16:34
@Michael em 26.11.2021. 21:04
Be aware that cars marketed outside the EU have different homologations/regulations and that you might have some obstacles related to that fact when importing.
This said, you can be totally exempt from any taxes as long as you meet some criteria.
Please read (and translate - use deepl.com): vehicle total tax exemption when moving to Portugal.
The car can have 1 mile in its odometer as long as it meets all the criteria mentioned above.
Hello again,
Sorry, I should also have asked if it is required to have a minimum of 6000 kl on the car clock upon arrival into Portugal too ?, (as I will be buying the vehicles new/very low kl on clock).
Thank you once again.
Michael
Hello,
I will be retiring to Portugal around Sept 2022 (as an EU citizen). I will be leaving my job here in Oman around May, and then taking a vacation until Sept, when my car should arrive into Lisbon by ship.
I am planning on buying a new / very low mileage car before I leave Oman (cars are cheaper here than Portugal).
What would be the taxes I would pay for either of the following cars:
2.5 litre petrol engine (appx 226 g/kl from web search)
3.5 litre petrol engine (appx 234 g/kl from web search)
I would be applying for my Portugal residency as soon as I arrive in the country, and the car would be registered to me for 6 months before I leave Oman.
Shipping costs are not a consideration for tax are they ?.
Thank you for your help of advice.
Michael
FD em 17.11.2021. 17:40
@Thomas em 17.11.2021. 16:42
There aren't any "import" (registration) taxes when registering an electric car in Portugal bought in any EU country, whether it is used or not.
But, if it is new (under 6 months or under 6.000km) you have to pay VAT/IVA in Portugal.
Is it worth thinking about importing a used electric car (e.g. Tesla) from another EU country?
Are the other import charges significant?
Thank you very very much.
This was really helpful.
Thank you once again.
FD em 06.11.2021. 13:30
@Hermine em 04.11.2021. 10:21
Please read: vehicle tax exemption when moving to Portugal (in portuguese but you can translate it using deepl.com).
Thank you very much for the comprehensive response. I highly appreciated it.
One more thing, as well.
Could you tell me please, how I can be totally exempted from vehicle taxes, since I am moving to Portugal with my family. I would kindly ask you to elaborate a bit on that process.
Thanks in advance.
FD em 03.11.2021. 15:57
@Max em 03.11.2021. 12:15
No, sorry.
FD em 03.11.2021. 15:37
@Hermine em 02.11.2021. 13:31
Unless you're moving to Portugal, I strongly suggest that you don't import any vehicle.
When imported from outside the EU, the car taxes are in most situations higher than a similar used car bought in Portugal.
For that model you can expect something like 35.000€ + 23% VAT (IVA) on top of this and the car's value.
So, if the car is valued at 25.000€, you'll pay around 50.000€ in taxes.
If you're moving to Portugal, you can be totally exempted from vehicle taxes.
hi FD, do you offer a paid service to help me import my scooter? (spain to portugal).
I think it should be quite easy. I'm just so busy and don't really read portuguese so well.
many thanks
Greetings,
Hope you are well.
I want to import Mercedes-Benz GL 350, 2010, 3 liter diesel from Georgia to Portugal.
I would like to kindly ask you what would be taxes for it?
Thanks in advance.
FD em 16.10.2021. 17:02
@Kevin Ritch em 15.10.2021. 17:28
Yes, there is: ISV calculator for motorcycles.
You should also read the following: import and register a motorcycle in Portugal.
Kevin Ritch em 15.10.2021. 17:28
We have lived in Portugal since 2012 and have permanent residence. I would like to purchase a motorcycle in France and bring it to Portugal and matriculate it here. The variety of bikes are much greater in France. The bike I would like to buy would probably be 21 to 25 years old. Is there a way that I can estimate the cost to matriculate it? Thanks, Kevin
FD em 04.10.2021. 12:16
@Pablo em 02.10.2021. 15:42
You won't have to pay any "import" tax (ISV) as long as each vehicle is in name of a single person, meaning, one car is in your name and the other is in your partner's.
You can read more about this here: Befreiung bei Wohnortwechsel - Bedingungen und Verfahren.
As for the annual tax, it's mandatory in both vehicles. The value depends on their fiscal classification.
If in your Zulassungbescheinigung's field J there's a M1, you can calculate the tax here: annual tax (IUC) calculator.
If there's a N1, you can check here: annual tax (IUC) values for "commercial" vehicles.
Please be also aware that if your camper van isn't an "official" transformation (with a proper COC or similar documentation), you may have some difficulty in legalizing it here (too much bureaucracy).
Hello,
Would like to hear some opinion. We are moving to Portugal and will be residents there in 6-8 months. At the moment we have a ford transit as a camper van and land rover Freelander. Both are made in the 2000 year. We own ford transit for 7 years and bought land rover a few months ago. We are both residents in Germany and cars are registered there. So I am not so sure what taxes we should pay: Import tax and annual tax and if it is worth bringing those cars with us.
Thank you
Olá,
Gostaria de ouvir alguma opinião Estamos nos mudando para Portugal e lá estaremos residentes em 6-8 meses. No momento, temos um trânsito de vau como uma van de campista e um Land Rover Freelander. Ambos são feitos no ano 2000. Nós possuímos o transporte ford por 7 anos e compramos a Land Rover há alguns meses. Somos ambos residentes na Alemanha e os carros estão registrados lá. Portanto, não tenho certeza de quais impostos devemos pagar: imposto de importação e imposto anual e se vale a pena trazer esses carros conosco.
Obrigado
FD em 22.09.2021. 20:23
@David em 22.09.2021. 15:46
Don't forget to check if those 205g/km of CO2 are defined using the NEDC or the WLTP protocol (you can verify by checking the COC, item 49.4).
@FD
Thank you, all clear for me.
The car is an Audi RS3 Sportback
Engine: 2480cc
CO2: 205 combined
FD em 22.09.2021. 13:15
@David em 22.09.2021. 10:37
6 months counted from its first registration (definitive license plate), regardless of who registered it first.
Your calculation is "formally" correct but, that value is for an import done last year (2020).
The tax has changed in 2021 and that column is only to compare what's the difference between both years.
So, in 2021, you'll pay 10.932,71€.
If I were you I would double check those specs - I'm not aware of any 2018's car with a 2.490cm3 engine...
Hi FD, thank you so much for this information, you're an absolute legend in my book.
I just wanted to clarify, after reading, a hypothetical situation.
Scenario: I want to buy a used car from Germany and register it in Portugal, where I am registered.
Vehicle:
1. First registered to original owner: August 2018
2. Engine size: 2490cm3
3. CO2: 205
My slight confusion lies here: the car is indeed > 6000km and 6 months since first registration, but is the 6 months registered counted from the original owner or from when I purchase the used vehicle?
If the answer is the former (6 months counted from first owner) then according to your calculator I would pay:
Category: 3 Anos e 1 dia a 4 Anos
Total after ISV: 57523.12€
Engine size tax: 4571.06€
CO2 tax: 7952.06€
= 12523,12 for the importation
Muito cumprimentos!
FD em 16.09.2021. 23:26
@Omar Essack em 15.09.2021. 13:04
Probably because they're not certified in the EU.
There are regulations in the EU that these window tint films must comply with. If there isn't a document that can attest that they comply with such regulations, they're forbidden.
These regulations are almost all about fire hazard, overheating and toxic components.
Omar Essack em 15.09.2021. 13:04
I bought my car directly from BMW but in South Africa. It came with a window sun filter tint.
Why am I required to remove the tint film from my Windows?
FD em 27.08.2021. 12:36
@Ivo Nagels em 25.08.2021. 16:36
Yes, if you import an electric car you don't have to pay any ISV, whether you're a NHR or not.
But remember, it isn't cost free, it's tax free - you will always have to pay the legalization process costs (inspection, registration, etc.).
Ivo Nagels em 25.08.2021. 16:36
I am a resident NHR in Portugal and i importei a car from Belgium in 2017. Of a buy another new or used ELECTRIC car in The EU, fir instante IN Germany, can i import that car in Portugal without any costs?
FD em 11.08.2021. 18:40
@Nicolas em 09.08.2021. 21:47
Will it have to pay tax (VAT) if bought within the EU? No.
Will it have to pay tax (VAT) if bought outside the EU (UK, USA, etc.)? Yes.
Electric vehicles are exempt from vehicle tax (ISV) and annual tax (IUC).
Portuguese just prefer to buy a "real" car.
Please be aware that you can't drive any vehicle on the beach (or any dunes).
If I wanted to have an electric golf cart, that could drive 40km/hour I would pay no tax for getting this on the road in Portugal. I could raise the suspension and change the wheels so I could drive on the beach and still get it on the golfcourse, I could take it to my supermarket to go shopping. Would I pay an import tax if I bought it outside of Portugal?
I don’t see a reason why the Portuguese don’t drive around in golfcarts more often… or am I missing something?
Cheers!
Nicolas
FD em 09.08.2021. 15:58
@BH em 09.08.2021. 12:09
The car must have been yours in your country of origin.
So, if you reside in the USA and you want to bring a spanish car to Portugal, you'll have to pay the usual tax (ISV).
But, if you resided in the USA, then moved to Spain with your US car for 6 months and, then moved to Portugal, you're exempt.
As for the belgium car, the same mentioned above applies - the car has to be yours for 6 months in your country of origin so, you won't get any exemption.
If I am a US Citizen living in the US with a second home in Spain, and have a car registered there for 6+ months and then move to Portugal, will I have to pay taxes as if I had owned it for less than 6 months?
Not sure the 6 months implies it's in your home country, or just owning it in general.
Different version of a question: If I buy a car in Belgium with temporary tags and leave the car garaged Spain for 6 months (unregistered there), then transport it into Portugal, do I have to pay taxes as if I had owned it for less than 6 months?
FD em 05.08.2021. 18:39
@Frank em 04.08.2021. 21:06
If you don't drive the car you should cancel its license plate, that way you won't have to pay IUC.
Why is it that I have to pay IUC for a car that is stored in a garage and it is (NOT CIRCULATING) It is( NOT PRODUCING co2 .)
The IUC cost is based on the (1)size of the engine,(2) emissions produced (WHEN THE ENGINE IS RUNNING))and taxes on items 1 and 2 total 850.15 euros a year.
This is a money grab
FD em 31.07.2021. 14:27
@Martin em 31.07.2021. 10:43
Being Germany its country of origin, you won't pay any taxes, ISV or IVA (MwSt.).
You will however probably pay IUC (yearly tax - Kraftfahrzeugsteuer), check the tax table here: goods vehicles yearly tax (IUC) table.
Hi and thanks a lot for your help - much appreciated. Country of origin is Germany (Mercedes, ex German firefighter truck). I will check with AT and find a service for import.
***************
FD em 30.07.2021. 19:03
@Martin em 29.07.2021. 14:31
On another note, what is the country of origin?
FD em 30.07.2021. 19:32
@Neil Cummins em 30.07.2021. 16:57
Usually I don't accept private questions (that's the value of this site - the information is public thus it's useful to everyone) but, send it to *hidden* and I'll see if it's something that i can answer or not privately.
FD em 30.07.2021. 19:03
@Martin em 29.07.2021. 14:31
Considering only that factor, it's exempt from ISV.
Please do check with Autoridade Tributária - send them the vehicle's documentation so that you can be sure.
On another note, what is the country of origin?
Neil Cummins em 30.07.2021. 16:57
Great site and very informative. I have a very particular set of circumstances regarding the importation of a Land Rover Defender that I would like to discuss outside of the public forum - is this possible? Muito obrigado
@FD em 21.06.2021. 19:11
What's its gross weight? >> 7490 KG
Sorry again, my latest comment was cut off, sorry for the late reply I got ill.
FD em 01.07.2021. 18:59
@Brian em 01.07.2021. 15:12
You'll have no problem about EURO V/5.
About the transformation to camper, that's a whole different story.
If that information is registered in the Zulassungsbescheinigung, maybe there won't exist any problem.
Nevertheless, the transformation must meet portuguese criteria to be considered a campervan for tax purposes.
Criteria: include living space containing at least benches and a table, sleeping space that can be converted from the benches, cooking equipment and provisions for food storage.
Please be also aware that portuguese authorities are, maybe, even stricter than german authorities about these custom transformations (for registry purposes not tax).
So, be sure that the campervan complies with all UE regulation before considering to bring it to Portugal.
Ok, maybe it was a special character (smaller as sign) that interrupted the post: The vehicle I want to bring was first time registered in Germany as a EURO 5 Diesel transporter less than 3,5t in December 2015. Officially the EU set EURO 6 in force in September 2015, but many countries had transition periods, e.g. Germany up to September 2016, when EURO 5 cars could still be first time registered. Did Portugal have such a transition period? Can the vehicle be registered in Portugal despite EURO 5 and first time registration in December 2015? Meanwhile the vehicle was converted to a camper and is now registered as a camper in Germany. Will the vehicle be considered a transporter or a camper in Portugal?
Your help is very much appreciated!
Hello,
I hope you can help, because I couldn‘t find an answer to this anywhere. I am planning to permanently move to Portugal. The general tax rules and exemptions are clear, thanks to all your explanations.
The vehicle I want to bring was originally registered for the first time in Germany as a transporter
FD em 29.06.2021. 18:05
@Ali em 26.06.2021. 13:53
You have to have bought the car 6 months before you move to Portugal (the physical move, not any kind of residence permit or similar - in your situation please do confirm this information with the portuguese tax authority).
In your case, the car should have been bought around February/March 2021.
If you bought it in June, for it to be tax free, you should only move to Portugal around December/January 2022.
To my understanding, you can have the residence permit before the actual move and, therefore, be entitled to the exemption.
However, you'll probably have to prove that you did only move in December/January.
Please notice also that you'll have to stay in Portugal for at least 365 days, if you leave sooner, you'll have to pay all taxes that you were exempted from.
Also, there are some limits for students - make sure that you move to Portugal indefinitely and not for a fixed period.
Hello,
I have the following query regarding tax exemptions for relocating.
Current Residence: UAE
New Car (Less than 1,000 km) bought recently: June 2021
Portuguese Student Visa Expected: July 2021
Travelling to Portugal: Sep 2021
Portuguese Residence Permit expected: Sep/Oct 2021
As per my understanding of the regulations one can apply for exemption within 12 months of relocating to Portugal. How does the 6 months purchase date calculation work?
I ll keep dual residency (UAE & Portugal) for now and intend to keep some belongings including this car here in UAE and ultimately cancel my UAE residency in Dec 2021.
After UAE visa cancellation am I eligible to transport this car with tax exemption in Dec 2021 when the car was bought in June 2021 (6 months passed) keeping in mind that I relocated to Portugal in Sep 2021.
Does the Portugese relocation/residence permit date play a role here?
Thank you in advance
Ali
FD em 21.06.2021. 19:11
@Martin em 19.06.2021. 23:10
What's its gross weight?
Hello,
thank you so much for providing all the information here. I have a short question regarding trucks. I own a 1999 4x4 Mercedes 917 Truck that I would like to bring to Portugal with me. I just bought it, so no chance for ISV exempt.
The question I have is: what category is it? I have access to all simuladores but I don't understand the categories.
The load area is about 1,8 high, closed with tarpaulin and bows and it has a tail lift.
Thanks again for helping out!
Martin
FD em 13.06.2021. 12:43
@Rey em 12.06.2021. 15:11
No, you will not pay VAT, ISV or customs duty.
The exemption is independent of the country of origin.
More information (in portuguese): isenção por mudança de residência - condições e procedimentos.
Rey em 12.06.2021. 15:11
Hello,
I'm transferring residency from the UK to Portugal soon and would like to take my car. I know that I can be exempt from paying ISV provided that I meet the requirements, which I am also aware of.
Of course the UK is no longer in the EU, does this mean that I am liable to pay VAT (IVA) and duty? And that the "transfer of residency" rule exemption does not apply when it comes to cars? Unlike my personal effects such as house hold items, as part of my move, are exempt.
Appreciate your advice or any insight.
Thank You!
FD em 04.06.2021. 11:58
@Dan Groza em 03.06.2021. 21:40
I don't need to double check, I already know how it works. :)
As said in that page: "If you are moving to another EU country with your car, specific rules apply to car registration depending on whether or not you want to move there temporarily or permanently, on the length of your stay and on the country you are moving to."
Thus, the rules aren't equal in all countries.
Just so that you can be sure, the law (automatically) translated:
Article 30
Requirements and period of validity
1 - The temporary admission regime allows taxable vehicles registered in another Member-State of the European Union to remain in the national territory with suspension of the tax for a maximum period of six months, consecutive or interspersed, in each 12-month period, provided the following cumulative conditions are met
a) the vehicles bear the definitive registration number of another Member State and are registered in the name of a person who has no normal residence in Portugal;
b) the vehicles are brought into Portuguese territory by their owners or legitimate holders for their private use.
2 - Vehicles subject to temporary admission may only be driven on national territory by their owners, spouses or unmarried partners, ascendants and first-degree descendants or by their lawful holders, on condition that these persons do not have normal residence in Portugal.
3 - By way of derogation from the provisions of the previous number, vehicles subject to temporary admission may be driven by persons other than the owner in the case of force majeure, mechanical breakdown or by virtue of a contract for the provision of professional driving services and their circulation must be carried out under cover of the respective definitive permits.
4 - The employees of duly accredited vehicle rental companies may be authorised to drive light motor vehicles subject to temporary admission on the way back to the State in which they are registered.
5 - Residents in national territory may only use vehicles with foreign number plates under the temporary admission system in the situations provided for in this chapter when prior authorisation from customs is granted for the purpose.
6 - For the purposes of this Code, a resident is considered to be an individual who has their normal residence in the national territory for a period of 185 days or more, per calendar year, as a result of personal and professional ties or, in the case of a person without professional ties, as a result of personal ties indicating a close relationship between themselves and the place where they live, as well as a corporate person who has its head office or permanent establishment in the national territory.
7 - The normal residence of a person whose occupational ties are in a different place from his personal ties and who consequently lives in turn in different places situated in two or more Member States shall be regarded as being in the place of his personal ties, provided that he moves there regularly.
8 - Individuals shall prove the place of their normal residence by presenting their identity card or any other document validly issued by a competent authority, and the supervisory authorities may, in case of doubt, require other elements of information or supplementary evidence.
You can read the legislation here: Artigo 30.º do Código do ISV.
Dan Groza em 03.06.2021. 21:40
because i want to take the car to Madeira island @the vehicle with a foreign EU license plate can't stay in Portugal for more than 6 months in any 12 months period (it can be seized if it does stay for more than that period).@ this means automaticaly I must register it, because it would be crazy to take the car out and pay the ferry each 6 months..so are you sure is not about how much time do I stay/reside in portugal ? can you double check ? look what I found writen on an EU website : https://europa.eu/youreurope/citizens/vehicles/registration/registration-abroad/index_en.htm
@ If you move temporarily to another EU country without changing your normal residence you do not have to register your car or pay any registration taxes there. You can keep your car registered in your country of normal residence.
Your normal residence is the place where you usually live, work or have family (for more than 185 days in a calendar year).
If you do not work, the normal residence is considered the place where you have personal ties which show close links between you and the place where you are living.
If you work in a place but your personal ties are in another EU country, you are usually considered having your normal residence in the EU country of your personal ties, provided that you return there regularly.
If you are stopped by the police in the country where you're temporary staying, you will need to demonstrate that you are not living there permanently. This can sometimes be difficult. When driving, it is a good habit to have with you your car registration certificate, the certificate of ownership and a proof of your normal residence (generally an ID card or document showing that you are registered as a resident in another EU country).@
FD em 03.06.2021. 12:58
@Dan Groza em 03.06.2021. 11:08
Yes, you can.
Please note that the portuguese inspection may be not valid in the country of origin (usually it is but there are exceptions).
Also be aware that the vehicle with a foreign EU license plate can't stay in Portugal for more than 6 months in any 12 months period (it can be seized if it does stay for more than that period).
Dan Groza em 03.06.2021. 11:08
one more question, can you make the Inspecção Periódica Obrigatória, IPO for an foreign car in portugal ? and the ipo to be valid so you can drive in portugal ? without registering the car in portugal (because let's say you drive it only 2 months/year)
FD em 18.05.2021. 11:50
@Dan Groza em 18.05.2021. 08:02
It depends.
Car registered in the EU before 1981 = doesn't have to pay IUC.
Car registered in the EU after 1981 = has to pay IUC.
Car certified as "vehicle of historic relevance", irrelevant if it was registered in the EU before or after 1981, can't be first registered outside EU and registered in Portugal after June 2007, 30 years or more of age and doesn't complete more than 500km per year = doesn't have to pay IUC.
These are the general guidelines.
More information (in portuguese) here: isenção de IUC em carros clássicos com mais de 30 anos.
Dan Groza em 18.05.2021. 08:02
hello ! you must pay IUC for classic cars, over 30 years old ? thank you !!!!
FD em 19.04.2021. 12:03
@Justyna Harris em 15.04.2021. 19:25
Brexit - the tax calculation is different when the car is imported from a country outside the EU.
Nevertheless, if it was imported before the end of 2020, it should (in theory) be considered an EU car but, the legislation isn't clear about that and the tax authority may interpret the law so that this happens.
Try and contact the tax authority to check if it is a mistake or if it is indeed like this.
Justyna Harris em 15.04.2021. 19:25
Hello , i have marticulated my car from Uk to Portugal 2020-12-23 the first registration for this car in UK was 2005-06-10. Its Mercedes c220CDI , cilindrada 2148cc, CO2 185g/km. On your table it says my IUC should be €67 but i have just looked on Finances portal and the charge is €415. Can you please expaint or help me understand why is so much and the difference from the table on your website. Thanks
FD em 23.03.2021. 11:32
@Martin em 22.03.2021. 20:00
Yes, autocaravanas (motorhome/campervan) are taxed differently.
You can simulate the cost here: motorhome/campervan tax simulator.
Remember: tax wise, it's only considered a motorhome if it has at least bench/chairs/stools/table, bed (it can be foldable) and kitchen, as in food confection and storage equipment (some California don't have kitchen).
Please be aware of VAT - if the campervan is new (less than 6 months of registration OR less than 6.000km - any of these conditions makes it "new") you'll have to pay VAT in Portugal, regardless of paying it in the Netherlands.
You don't have to pay VAT twice but, usually you'll have to pay VAT in the Netherlands, then pay VAT in Portugal. With the portuguese VAT receipt (DAV) you'll reclaim VAT in the Netherlands. However, this can be cumbersome if the seller isn't familiar with this type of transaction - state always to the seller that this will happen so that there aren't any surprises.
More information about this: VAT on the import of vehicles.
Sorry but, by principle, I don't recommend anyone.
This said, if you understand portuguese, the legalization/registration process is all detailed step by step here: how to legalize imported vehicles.
Hi there,
Thank you very much for your information. And although I have read everything I’ve tried to use the calculator and I still feel I am doing something wrong. I do have some questions for you if you don’t mind me asking.
I am looking at importing a 2021 VW California from the Netherlands. The car is new however it has already been registered in the Netherlands. I am wondering whether I can import this vehicle as a autocaravana? Because I have heard that autocaravana’s are taxed differently?
Also, do you recommend a company that can import cars as a service? I have lived here for a while and to be honest I have learned to utilize services rather than try to go through the bureaucracy as a “bife”
Thanks again.
FD em 22.03.2021. 14:31
@Mirko em 22.03.2021. 09:57
Thanks for your email, I've already replied.
The car can't get the tax benefit because its electric range is lower than 50km (fields 5.2. in the COC).
Thanks @FD for your swift response. I have emailed you the COC-Paper and highlighted the relevant sections. Feel free to share this Example COC on this website to highlight which of the CO2-Values and Electric Range values are the relevant ones to look at.
FD em 21.03.2021. 12:13
@Mirko em 20.03.2021. 18:14
CO2 emissions considered for tax calculation: combined.
Electric range considered for tax calculation: the best of the values, whether it's city (better) or combined (worse).
Fields in COC: 4.0.3. and 4.0.5.
Legislation for CO2 emissions: alínea a) do n.º 1 do Artigo 4.º do Código do ISV.
Quanto aos automóveis de passageiros, de mercadorias e de utilização mista, tributados pela tabela A, a cilindrada, o nível de emissão de partículas, quando aplicável, e o nível de emissão de dióxido de carbono (CO2) relativo ao ciclo combinado de ensaios resultante dos testes realizados ao abrigo do ‘Novo Ciclo de Condução Europeu Normalizado’ (New European Driving Cycle — NEDC) ou ao abrigo do ‘Procedimento Global de Testes Harmonizados de Veículos Ligeiros’ (Worldwide Harmonized Light Vehicle Test Procedure — WLTP), consoante o sistema de testes a que o veículo foi sujeito para efeitos da sua homologação técnica;
Legislation for electric range: Ofício Circulado N.º: 35.141/2020.
A autonomia mínima de 50 km das baterias no modo elétrico dos veículos híbridos plug-in é relativa à autonomia combinada ou à autonomia em cidade, uma vez que ambas constam no certificado de conformidade, não tendo o legislador especificado qual o tipo de autonomia a considerar.
For it to be considered a plug-in hybrid with the correspondent fiscal benefit (pay 25% of ISV), it has to emit less than 50g/km of CO2 (49g/km is ok, 50g/km isn't ok) and have an electric range of at least 50km (49km isn't enough). Both conditions have to be met.
If you wish you can send me the COC to *hidden* and I'll take a look.
thx for your useful website and responding the questions here.
I have found a used plugin-hybrid car in Germany that I want to import, but when I try to look up the values for electric range and co2 emmisions in the COC-paper there are several. some fit the limits and some dont. which values are being considered to establish if the car does indeed qualify as a hybrid? can you reference the page and number and section number on the COC please and also where does AT or IMT have this written down?
one last question the car has co2 according to WLTP-standard of 50gr, but will this be accepted or it was to be 49gr or less? the value is on bottom of page 3, section 49.4 in the COC-paper
thanks a lot.
FD em 09.03.2021. 12:23
@Artur em 08.03.2021. 18:16
Se a inspecção para atribuição de matrícula foi feita nos 3 meses anteriores à data 28/03, não precisa de fazer nova inspecção.
Se foi anterior a este prazo, poderá pagar uma coima se for fiscalizado mas, regra geral, face ao actual período, há alguma tolerência.
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