Portuguese taxes on cars

In this page: a brief introduction to portuguese vehicle taxes.
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

FD em 16.08.2020. 16:13

@Lucinda em 16.08.2020. 13:47

1. No.
In that case, you can either apply Tabela A or Tabela B, choose the one that's best for you (less expensive).

2. Yes.
As long as it's considered an "autocaravana" (portuguese for motorhome), it's irrelevant if it's 4x4 or not.
A campervan can be considered an autocaravana as long as it has: a living space with seats and table, a sleeping space even if it is converted from any benchs/seats, kitchen equipment (sink and stove or similar) and a cabinet or fridge to keep food.
These vehicles pay 30% of Tabela B.

3. In theory, yes.
In real life, it can be a bureaucracy nightmare (homologation, public clerks that aren't used to or don't have knowledge about these exceptions, etc.).

4. Yes, check answer #2.
If you'd like to review the exact phrasing of the law:

e) autocaravanas, considerando-se como tais os automóveis construídos de modo a incluir um espaço residencial que contenha, pelo menos, bancos e mesa, espaço para dormir, que possa ser convertido a partir dos bancos, equipamento de cozinha e instalações para acondicionamento de víveres;

Source: Alínea e) do Artigo 2.º do Código do ISV.

Lucinda em 16.08.2020. 13:47

Firstly, many thanks for providing this great resource!

Please can you confirm whether the following is correct?

1. If I import a VW Transporter van with all-wheel drive (4x4), it will be subject to ISV as per Table A whether it is a mixed use e.g. Kombi or purely cargo because it is 4x4.
2. If I import a VW California Ocean campervan with all-wheel-drive (4x4), it will be subject to ISV per Table B.
3. It is possible to import a van with 4x4 and ask for the ISV to be suspended whilst the van is converted into a campervan so that Table B applies.
4. To qualify as a 'motorhome' a campervan must have sleeping, kitchen and seating area.

Sorry for all the questions but it's a very confusing area! Thank you so much for any help.

Best wishes,

MarkD em 10.08.2020. 07:50

Thank you very much for all your help - much appreciated.
Fantastic detail, patience and knowledge.


FD em 07.08.2020. 11:34

@Mark D em 06.08.2020. 18:52

There's a vehicle full tax exemption (one per person) when you move to Portugal.

Yet, you say that you have a residence certificate, is it a NHR?
If it is, there's some doubt if you're entitled to this exemption, depending on how much time you spend in Portugal and where your habitual residence is.
You should clarify this by talking to the "Alfândega" (portuguese customs) or your Embassy. It's a specific situation that isn't clearly contemplated in the law and in which I don't have the necessary experience to help you (it's a rare case).

Market value: the average price of a given same spec vehicle (age, body, engine, fuel, etc.) for sale.
You can get this value by asking for it to an used car valuation service (Eurotax for example) or by asking an appraisal to a car dealership (not for them to buy it but for them to sell it).
If you want something a little more simple, just collect the prices of similar cars for sale at the moment in any swiss classifieds platform and calculate the average. You should provide prints of these (or the URL) to portuguese customs. Then, the portuguese customs will verify the authenticity of these claims and accept it or ask for more proof (appraisals, etc.).

Mark D em 06.08.2020. 18:52

Apologies for more questions.
I am also considering retiring here early next year and relocate from Switzerland. I currently have Portugal residence certificate but have not changed fiscal address. Does that change anything regarding my car tax situation?
Anyway if not I still may change plates here as the Nissan has I much higher spec than the ones you kindly pointed me towards on the website. (thanks for the link) it was a special Swiss edition that was fully loaded etc - I have not see this spec in Portugal.
When I contacted the Swiss garage that sold me the car new they said they would give me €12,000 to buy back the car (typical garage!) However it does raise the point who determines market value ? What would my taxes be if the value was €12,000 .

Appreciate your help and patience with my questions


FD em 06.08.2020. 11:55

@MarkD em 06.08.2020. 10:59

As I've said, it isn't financially wise to import it, you'll be paying 12.233,87€ in taxes (plus transport and at least 200€ for registration procedures) if I value it at 18.000€ (more if I value it at 22.000€).

This is the tax due for your situation, there are no exceptions or benefits in your case.

For your reference, you can buy today a similar car - unless yours is a 4x4, a feature that in most cases you don't really need in Portugal, as there's almost no snow - (with a portuguese license plate) for about 20.500€ (with warranty from a trusted seller) without any bureaucracy or stress: https://www.standvirtual.com/anuncio/nissan-qashqai-qashqai-1-6-dci-tekna-premium-ID8ORB4U.html

MarkD em 06.08.2020. 10:59

Thanks rot response - very much appreciated.If I may please pick your expertise again with some follow up

The car details are Nissan Qashqai 1.6L Diesal. Bought new in Switzerland for €41,000 Oct 2016.
Engine side 1598cc CO2 emissions 122 g/km.

I quite like the car as it has low mileage 22,000 km Amd been fully serviced - it’s like new.

How do I assess current market value in Switzerland - tha can vary quite a lot depending on What market portal you use . But I think value is somewhere around 18,000 - 22,000 euro

I did contact a local company that say they manage this matriculation process and they think I just have to pay isv? What’s your thoughts on that - am I entitled to any exceptions.

Do you also provide that service - I would be happy to pay you for more advice and in addition get you to handle the process. I can provide my contact details if required.

Thanks again - very pleased with your professionalism and knowledge.

FD em 06.08.2020. 10:52

@Wolfgang em 06.08.2020. 08:04

To my knowledge, if you're going to apply for the residence move exemption, you don't have to worry about VAT and the 6.000km rule.
This rule only applies to intracommunity acquisitions.
Well, in your case, you didn't acquire anything - you'll move your residency from one country to another, bringing with you your possessions (including your car), thus, in my opinion, there's no VAT to be paid.

Because it's a rare case (sometimes I may oversee something in uncommon cases, such as these that imply several national and international laws), I ask you to please confirm this information with the portuguese "Alfândega" or your Embassy.

As for the deadline to initialize the legalization process, you have 20 work days to initiate it after the car lands in portuguese territory.
The 12 months deadline applies when you move to Portugal and don't bring your car in that moment.
- if you move and bring your car at the same time, you have 20 work days
- if you move and don't bring your car, you have 12 months to bring your car after you move, once the car arrives you have 20 work days

FD em 06.08.2020. 10:18

@Mark D. em 05.08.2020. 22:02

You don't provide any data about the car so that I can confirm that the ISV calculation is correct.

VAT and customs duty are calculated accordingly to the car's present value (as an used car), not its value as new.

You can use the ISV simulator to calculate the correct total amount (all taxes) as long as you provide the car's current swiss market value.
In the field "Idade e origem do carro" choose the last option "Qualquer idade país não UE", then, fill the "Preço carro" field. That'll give you the full price to legalize it in Portugal.

As a rule of thumb, importing an used swiss car to Portugal is a big no-no - it will cost you more than to buy the exact same car in Portugal.

Wolfgang em 06.08.2020. 08:04

Hello, I'm moving from Germany to Madeira in December 2020, I bought a new car in December 2019, the car is now over 6 Months old but has only 2,500 km. This mean that I will need to pay VAT again if I don't reach the 6000km. My question is: I'm planing to bring the car in a container with German plates, drive the car in Madeira 2 or 3 months until it reaches the 6000km. Then register the car in Portugal so I will not need to pay the VAT again. Would this be possible? I will also request ISV exception because I'm stablishing my permanent residence in Madeira, do I have to initiate this process as soon as the car arrives in Portugal? I read there is a 20 day deadline, and a 12 months deadline. I'm not sure how it works. Thanks a lot!

Mark D. em 05.08.2020. 22:02

I would like to import a diesel car I bought, from new, in Switzerland 4 years ago in 2016.
Cost of car new was €41,000 (vat included). I still live and work and pay taxes in Switzerland but have second home in Portugal. My understanding from your site is that taxes would be as below:

1.Using ISV simulator approx €5000
2.Customs duty 10% of current value €1500- €2000
3.Vat 23% - is this on value of the car when it was first purchased? therefore €9430

So in total approx €16,000.

Is this number directionally correct ?

Thank you for taking time to answer, much appreciated.

FD em 01.08.2020. 16:11

@Luke em 31.07.2020. 04:05


Luke em 31.07.2020. 04:05

Hello, If I qualify and I apply for the ISV exemption, because I'm moving to Portugal, will I still have to pay the 500€ surcharge for diesel vehicles that emit more than 0,001g/km of particles?

NG em 28.06.2020. 13:59

"Car racism" Hahahahaha... ;-)))))
I'll tell that to the buyer if I sell the car in the future ;-)

Thanks for clarifying that. This website in invaluable!
Cheers! NG

FD em 27.06.2020. 16:43

@NG em 27.06.2020. 06:48

Thanks for your compliments, they're appreciated. :)

Tax values wise, being it from 2014 or 2021, it's indifferent - it pays exactly the same.
If it was from 2004, there would be a big difference, but not from 2014.

In Portugal, unlike many other european countries, you get ONE license plate for ONE vehicle and that pair is for life. So, when you sell a car, the car doesn't get a new license plate - it keeps it (for the car's life). Even if you cancel a license plate, the number/letter configuration is still saved for that car for a period of up to 5 years.

The "nacional/importado" issue is, how should I put it, "car racism".
As simple as that.

Being a "nacional", you can check almost everything about it - the check-up history, the MOT/ITV (UK/Spain) history (IPO, aka "inspecção periódica" in Portugal), you suppose that it was used in mediterranean weather conditions (no rust), you suppose its km odometer wasn't manipulated, etc.

Where as being an "importado", you can't check anything - being foreign, it's an anonymous vehicle of which you can't "know" its history.
As if the portuguese don't manipulate the odometer (they DO!), as if the portuguese roads are immaculate unlike a foreign road, as if the portuguese maintain their cars in pristine conditions where as the other europeans don't... you see where I'm getting right?

The "importados" have a "car stigma" that's been difficult to cease to exist, because the first ones (which were indeed bad cars some 30 years ago) gave the "fame" to all the others... today is non-sense but somehow it still prevails because of some "bad actors" (sellers that buy "bad condition" cars abroad and sell them "like new" here - which also happens to "nacionais" but... whatever).

Hence, it's usual that some people have preference for "nacionais" and don't even consider "importados", thus reflecting their (inferior) market value.

As long as the car was first registered in an UE+EEE country (like Spain), there's absolutely no difference/discrimination about the IUC.
Yet, you can find some old cars that pay the "new" (more expensive) IUC because they were first registered in a non-EU+EEE country, like Switzerland, which is a prime destination for (some) portuguese immigrants.

NG em 27.06.2020. 06:48

Very impressed with the quality information on this website! At first I thought it was a government website, with so much information and also in English and keeping in mind the difficulties for foreigners. There’s obviously a lot of questions in this complicated field and you seem like a good source of answers. An (ex) civil servant or Agencia consultant in the field I presume? Anyway, congratulations on this great work!

After having done a lot of research, I still have a question I can’t seem to find the answer to...
I’ll be moving to Portugal and importing my car from Spain early next year. After reading all the necessary requirements, I’m fairly confident I can be exempt from the ISV as the car has been in my name for over 8 months.

But reading the last part of your article, suddenly raises another question: What if I want to sell the car in a couple of years? (I understand you can not sell it in the first year)
I understand that the ISV will not be a problem BUT the IUC will be calculated on 2021 value instead of the 2014 date of first matriculation. And as I understand that may be a lot higher?

Is that why, when you look at cars for sale in Portugal (on standvirtual for example) many ads mention “Origem: Nacional or Importado”? Is this all about the IUC?
Is there such a big difference in price? (I understand the buyer will have to pay the same IUC every year?)

(I believe in Spain the IUC is based on the horsepower of the car, regardless if it’s from 2000 or 2020)

Thank you and keep up the good work!

B&EH em 12.06.2020. 12:45

Thank you for your help and the useful information on your website.

FD em 12.06.2020. 10:33

@B&EH em 11.06.2020. 16:45

Sorry, I don't do any services of the sort.
You should search for an "agência de documentação automóvel".

B&EH em 11.06.2020. 16:45


This website is the most understandable information I have yet found about matriculating an EU vehicle. This gives me the confidence to ask you if you can arrange a matriculation for us? If you can, please let me know. Covid19 has made things a little more complicated but I am sure you can help.
Thanks & regards

FD em 06.05.2020. 13:26

@Emanuel de Castro em 05.05.2020. 19:49

Because your question was more complete in the other page, I'll answer it there.

Emanuel de Castro em 05.05.2020. 19:49

I am South African but born of Portuguese parents here. So I have dual nationality (both SA and Portuguese passports and ID's). I intend to permanently emigrate to Portugal. My challenge is that I have small classic car collection consisting of:

1. 1958 Autobianchi Bianchina (479cc)
2. 1958 MGA (1600cc)
3. 1966 Jaguar E-type (4200cc)
4. 1968 MGC (3000cc)

My concern is that taking these with me to Portugal could not be economically viable from a local registration and import duties perspective. It would be sad to sell these in South Africa as I have lovingly restored each of these to concourse standard over the years.

Could you advise what sort of costs I'm looking at if I decided to import all of them? I'm hoping there are sufficient concessions for classic cars that may make this viable.

Many thanks for your help

Emanuel de Castro

TC em 16.04.2020. 15:26

Muito Obrigada!
We were told by friends it would be taken at the end of the month before so for road tax due in April it would be taken in March. So we were worried!
I set it up directly in the Financas office and I gave a copy of the document so hopefully it is in order.
Thanks again.

FD em 16.04.2020. 10:52

@TC em 15.04.2020. 23:14

The money is only taken in the last days of the month.
Be sure that it is all set up correctly.

TC em 15.04.2020. 23:14

Thank you for excellent information.
I wish to ask one question. I bought a new car in April 2019, it was taxed on 05.04.19.
In January I set up payment by direct debit with my local Financas Office because I am not back in Portugal until June (hopefully)
The money has not been taken from my bank account yet. Should I be worried ? Thanks again

FD em 28.02.2020. 11:27

@Brian em 27.02.2020. 20:36

Unfortunately your message was cut and I don't know if you were asking something.
Could you repeat it?

Brian em 27.02.2020. 20:36


This was the most useful explanation I’ve read in a year, thanks! I used Lisbob as an intermediary to ACP (eu não falo português muito bem) and the import process tax free was... distressing. Even ACP aren’t familiar with the UK (before Brexit) import process. From now, the UK imports are as a third country, even in the transition period. So no more tax free imports!

What I could never figure out is what the tax on my 2006 3.0L BMW would be. I was betting high, but as it’s pre-2007 and from an EU country (as of the official import date), it looks to be low. Like many things in Portugal, luck (and having the right paperwork) is

Jacq em 13.02.2020. 11:06


FD em 13.02.2020. 10:34

@Jacq em 13.02.2020. 06:29

Please read: isenção por mudança de residência - condições e procedimentos.

Jacq em 13.02.2020. 06:29

We are a British and US national planning a retirement move to Portugal. For the last 9 years, we have resided in Germany under a US Status of Forces agreement. We have a car and two motorcycles - All EU spec with COC papers. Because of our residency status, the vehicles had to be registered under the US Military system, but with German license plates - so they are NOT registered in the German EU system. The vehicles have been owned by us for more than 12 months.
I have no idea where to start with the paperwork to bring these vehicles with us.

FD em 30.01.2020. 10:47

@Tony C. em 30.01.2020. 10:04

In that case you're filling field 56 incorrectly.
Try changing it and you'll see that fields 68, etc. are enabled and disabled accordingly.

Tony C. em 30.01.2020. 10:04


Thank you for your response. The car was imported from within the EU.

FD em 29.01.2020. 12:26

@Tony C. em 29.01.2020. 11:06

When you're importing a vehicle from a country that doesn't belong to the EU, you need a "DAU", which is something like a "declaration of entry in the EU territory", where you declare that you're importing a certain good - in this case, a vehicle.

You can fill this (DAU) declaration using the "Portal Aduaneiro" but in a different platform - STADA Import, here: https://aduaneiro.portaldasfinancas.gov.pt/jsp/externalApp.jsp?body=/external/stadaimp/jsp/declaration/data/Declaration.htm&session_oper=clear_app&oper=0110

After submitting this declaration you'll get an unique id number - that's the DAU id.
You must then fill the DAV fields 68, 69, 69a and 70 with the required information.
Fields 69 and 69a are for that unique id number of the DAU.

If you find it cumbersome or difficult, it might be a good idea to go to the local "Alfândega" to get some help or hire a "despachante aduaneiro" (portuguese term for customs broker).

Good luck. :)

Tony C. em 29.01.2020. 11:06


Estou com dificuldades para concluir o processo DAV. Recebo esta mensagem de erro ao tentar validar:

R5668001: Dados da DAU não estão preenchidos

As outras mensagens de erro tinham referências específicas aos números dos vários campos, mas este não. Quaisquer ideias serão apreciadas!



I am having difficulty completing the DAV process. I receive this error message when attempting to validate:

R5668001: Dados da DAU não estão preenchidos

The other error messages had specific references to the numbers of the various fields, but this one does not. Any insights would be appreciated!

Thank you.

FD em 18.01.2020. 20:18

@John em 18.01.2020. 12:49

If you move to Portugal you can be totally exempt from any tax when bringing your car.
More information about this: testimony - bring your car along with you to Portugal without paying ISV and isenção por mudança de residência - condições e procedimentos.

John em 18.01.2020. 12:49

Hi, if I'm not a resident of EU,I decided to move to Portugal with my Ford fiesta 2012 (just for personal using), how much it will cost for me (+-)? I heard about some tax exemptions if you don't sell your car during 3 years. Obrigado

FD em 15.01.2020. 15:41

@Ace em 15.01.2020. 14:43

To my knowledge there are no restrictions to what type of vehicle is covered by this exemption but, I could be wrong.
Have you tried asking another "despachante"?

Ace em 15.01.2020. 14:43

Thanks for your response. I was hoping to be able to import my motorhome to PT under the exemption of changing residence (no ISV to be paid if you are changing residence and meet certain criteria). My motorhome is a 8000kg commercial truck that I converted and re-registered as a motorhome with the DVLA (UK vehicle authorities). I have been talking to an importation agent in Portugal and I have now been told that the change of residence ISV exemption is only applicable to personal cars and that I would not be able to claim this exemption with my motorhome as it is a truck that has been converted and would be viewed as commercial, even though it has been converted! Is this correct??!! Thanks again!

noud em 12.01.2020. 06:35

what about this article in an online paper : https://www.theportugalnews.com/news/tax-on-cars-imported-prior-to-july-2007-to-be-refunded/52605

What does this mean and what do I do about it, where and when ???

FD em 11.01.2020. 16:11

@Ace em 10.01.2020. 22:07

If it's legalized as a "goods" vehicle, yes, if not, no.

Meaning: if it's a goods vehicle transformed to a motorhome, you could legalize it as a goods vehicle and hence don't pay ISV.
If it's a motorhome at its genesis, there's no exemption.
Think about "campervans" and you get the idea.

As for the IUC, you pay it whether it's a goods vehicle or a motorhome, accordingly to the same criteria: gross weight.

Ace em 10.01.2020. 22:07


I read on one of the comments here that if you have a motorhome that is over 3500kg then it is ISV exempt. Is this still the case for 2020? Is it also still the case that the IUC classification comes under goods vehicle? Where can I read more about this?

Many thanks!

FD em 31.12.2019. 09:33

@Graham em 31.12.2019. 00:58

You weren't totally clear with your message so, I think it's important to state that you don't have to pay any taxes only if you move to Portugal.
If you bring your car to Madeira but you keep residing in the UK you'll have to pay tax (ISV).

If you move to Portugal, there's no issue with Brexit, you're still tax exempt - this exemption is applicable to anyone from anywhere in the world.
If you don't move to Portugal and you want to bring your car, you should do it before Brexit, afterwards it will be very expensive.

Graham em 31.12.2019. 00:58

I bought a new left hand drive car in June 2019 and registered it at my home address in the U.K. I now plan to permanently reregister it in Portugal (Madeira) where I own a holiday apartment. I understand I do not require to pay any Portuguese tax when importing the car for my own use. However, am I required to arrange for it to be shipped there and the registration process initiated before Brexit looms on 31st January 2020? In addition, due to work commitments in the U.K., I may not be able to get the car there and start the reregistration process before end of January 2020! So, if I miss key end of January 2020 date, can I still retain the nil tax currently in place by registering it in Portugal over the next 12 months (before the end of the one year Brexit transition period).
Thank you for your advice on this.

FD em 26.12.2019. 12:35

@Chris Thomas em 25.12.2019. 22:55

You wrote that you own an "autocaravan" that you will trade in for a "van".
When you write "van" are you simply abbreviating its name, meaning, are you still referring to an "autocaravan"?

The autocaravan ISV fiscal category is "mass/gross" weight independent, meaning that you will pay ISV whatever its weight is - the tax is based on its purpose (recreational/living vehicle) and engine displacement only.

On the other side, the van/LCV (light commercial vehicles) ISV fiscal category can be in certain cases "mass/gross" weight dependent.

If you can clarify this I can help a little better.

Chris Thomas em 25.12.2019. 22:55

- Regarding driving 4250kgs motor caravans in Portugal I found this explanation:


- If I changed my current van for a smaller one in Germany then returned with the replacement to Portugal I would not be able to do a tax-free import as I would not have owned the vehicle for six months in in the UK.

FD em 23.12.2019. 11:46

@Chris Thomas em 21.12.2019. 20:24

I don't know about your country of origin legislation but, in Portugal, category B driving license only lets you drive vehicles up to 3.500kg.

As for the van, you don't have to worry about anything if you're going to apply to the eligible tax exemption by moving your residency to Portugal.

Chris Thomas em 21.12.2019. 20:24

I'm buying a house in Portugal and intend to apply for residency some time in 2020. I own a 6.5 tonne autocaravan that I planned to matriculate (see 25/9/19 below) but problems getting a PT category C1 license and other considerations have made me think about changing it for something smaller.

I thought I might drive it to Germany still on UK plates and trade it in there against a van between 3,501kgs and 4250kgs. I. e heavy enough to avoid ISV and therefore cheap to import but light enough to drive on a category B license. I'd drive it back from Germany to Portugal on German export plates and on return start applying for residency and matriculation.

Does my plan sound practical? If so are there any rules about the age or kms of the replacement van I need to consider?



FD em 19.11.2019. 19:45

@Ilonka em 18.11.2019. 21:04

So that you don't have to pay IUC, you'll need to cancel the license plate - you don't have to deregister it.
In Portugal, you can do this at the IMT office (http://www.imt-ip.pt/sites/IMTT/Portugues/Paginas/IMTHome.aspx).

Abroad there are three ways to cancel the license plate:
- cancel it at the portuguese embassy
- send by registered mail (with acknowledgment of receipt) the form "Modelo 9" + all the required documentation and a 10€ portuguese cheque (more information here: http://www.imt-ip.pt/sites/IMTT/Portugues/Veiculos/CancelamentoMatricula/Codigoestrada/Paginas/CodigodaEstrada.aspx)
- if you're headed to an EU+EEA country or any other country that exchanges information with the portuguese license registry (IMT), just register your vehicle in that country and that country's registry authority will inform the portuguese IMT, leading to the cancellation of the portuguese license plate

I suggest you to go to the nearest IMT office and inquiry if you can't cancel the license plate right now with effects in a near future so that you don't have any hassles when away with the before mentioned procedures.

Ilonka em 18.11.2019. 21:04


thank you for all the information you presented, very usefull. We own a Portuguese car and will move with that car further up north by the end of this year. As we will not come back we want to deregister the car from abroad. The only thing we really need to cancel (I believe) is the road tax, as that just keeps going. Does anyone know how we can cancel this while being abroad? We have no plans using the car abroad for a long period.

Really appreciate all the information. Thank you!

FD em 13.11.2019. 18:37

@João Borges em 13.11.2019. 11:20

Agradeço a sua correcção. :)

João Borges em 13.11.2019. 11:20

Permita-me corrigir dois lapsos de escrita, na versão inglesa.

No capítulo "How ISV works", a palavra "dedutible" está incorrecta, pois deverá ter um C, no meio, devendo escrever-se "deductible", em que o C é pronunciado. Usando a transcrição fonética: [dɪˈdʌktɪbl]; e a transliteração para português (didâctâbâl).

Um pouco mais abaixo, lê-se "If you`re moving to Portugal and you bring your car with you, you can be EXEMPT from ISV.", onde deveria ler-se "If you`re moving to Portugal and you bring your car with you, you can be EXEMPTED from ISV.", pois que se aplica o particípio passado do verbo - exemptED.


FD em 05.11.2019. 12:09

@KenCa em 05.11.2019. 11:44

If you still have the car, and if it was originally from an UE country, don't sell it.
Starting 2020 you'll pay a much lower IUC.

More information about this: descida do IUC nos importados usados em 2020.

I'm in the process of reviewing information given about IUC and the article above will be updated accordingly.

KenCa em 05.11.2019. 11:44

From life experience, do not, i repeat do n-o-t legalize any imported car in Portugal. Newer cars tend to be cheaper to legalize and the IUC also seems affordable (at the very borderline), but believe me, it won't.

The simulation here is very accurate.

Each year the IUC for your car will rise, this I can guarantee you. I legalized a Mercedes-Benz e290(Diesel,2999cm3) from 1998 in 2007/2008.
The legalization did cost over €8000 and the IUC started with roughly €430. Now I'm paying almost €650!

The idea of selling a legalized car here, is completely out of the question, because nobody is willing to waste money on a foreign car. People here cannot afford such expenses.

You'd be better of exporting the car back to the land where it came from.
It's cheaper to legalize back again and it's easier to sell it afterwards. It sure is a hassle, but you'd be much likely better off doing so. You will even make profit selling the car if it has a low mileage rate.

It's a ripoff. I hope that the Portuguese government gets heavily penalized for exploitation and for breaking the EU law. Don't expect compensation.


You'd be better of buying a second-hand a low mileage in Portugal. Willing to spend an unnecessary amount of money for new car is also another choice.

FD em 23.10.2019. 13:44

@Anders Bengs em 23.10.2019. 12:12

I wouldn't recommend it but, yes, to my knowledge, you can.

More information about this (in portuguese): http://www.imt-ip.pt/sites/IMTT/Portugues/Veiculos/Aprovacoes/Transformacoes/Paginas/Transformacoes.aspx

Anders Bengs em 23.10.2019. 12:12

Thank you for the answer. We are interested in a Portuguese used weichle, 2018, that has 9 seats, 3+3+3. It can be bought also as a 6 seater so the sales person said we need to bring it to inspection with at least 6 seats in place but I doubt that. At least in my homeland you need to bring all registered seats with you to the inspection. He also said that we can not change registration to less seats.

We would like to register it with less seats. Then we can put into plase a modular camping interior that we can take out for inspection. There are alternativs to buy where you reuse the middle 2-row 2-seater in the camping set up.

Anyway, my main question is, can you change a relatively new car, with removable serats, from a nine seater to something less, relatively easy.

FD em 23.10.2019. 11:35

@Anders Bengs em 23.10.2019. 08:35

You're talking about a foreign vehicle, right?
That modification should be done outside Portugal, so that the vehicle's documentation matches the vehicle in real life.
You can't legalize a 3 seater when the vehicle's documents state that it has 9 seats.

If you're talking about a portuguese vehicle, yes, you can do that as much as you can legalize it straight away as an "autocaravana".
It's just a matter of paperwork and some work done on the vehicle, there are specialists in that kind of transformations.
Use google.pt or olx.pt and search for "legalização autocaravanas".
Please be aware that it is expensive and tiresome, check out this testimony: https://worldonmyway.com/transformacao-da-carrinha-11-a-legalizacao/

Anders Bengs em 23.10.2019. 08:35

Exellent info. I am considering buying a passanger van with 9 seats. I would like to take out most seats and put in a camping interior. Is it possible to change registration to only 3 seater and then take out the camping interior at inspection. I guess to register as a auto caravana is difficult. Thanks, Anders

FD em 23.09.2019. 18:17

@Jen WIlson em 23.09.2019. 00:50

You don't provide the details of your car (engine displacement, CO2 emissions, etc.) so, I can't tell if your figures are correct or not.

If you're moving to Portugal, you can be exempt from all taxes regarding your car.
Are you?
If you are, please read this: testimony - bring your car along with you to Portugal without paying ISV.
If not, you have to pay all the said taxes.

Jen WIlson em 23.09.2019. 00:50

I have bought my Audi Avante A4 Diesel Estate to Portugal and spent the last week driving to the Algarve where I m now looking for property to buy
I had no idea importing the car would be such an issue
Having looked on your site it would seem it might cost me 8800 to import it and pay IUC on it, and then 1000 per year for IUC
THis is Loads of money and i feel I could buy a motorhome here for that much!
Im starting to become really concerned also as I read I have to register within 10 working days if I intend importing the vehicle
Please can you help
At the moment, I feel like turning around and driving it back to the UK!

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?


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?

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


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


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.

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