All persons or organisations in Portugal who own either :
- a car,
- a pleasure boat,
- an aircraft,
registered in their name, must pay a single annual road tax = "IUC" for "Imposto Único de Circulação".
🗓 When to pay the IUC?
IUC is payable annually.
During the first year of registration, including for imported vehicles, IUC must be paid within 30 days of the legal deadline for registering the vehicle.
If you have purchased the vehicle from a car dealer, payment is made at the time of purchase.
In all other cases, the IUC must be paid during the month in which the vehicle is registered, until you cease to be the owner or the registration is cancelled.
In the case of pleasure boats and aircraft, IUC must be paid in January.
💸 IUC amount?
The amount of the single road tax is calculated according to the category of vehicle.
There are currently 7 categories of vehicle:
Category A: light passenger cars and mixed-use cars with a gross weight of less than 2,500 kg, registered between 1981 and 30 June 2007.
Category B: passenger cars registered after 30 June 2007, mixed-use and goods vehicles, or cars weighing more than 3,500 kg and having no more than 9 seats.
Category C: goods vehicles and mixed-use vehicles weighing more than 2,500 kg for private goods transport, own-account transport or hire (without driver).
Category D: goods vehicles and mixed-use vehicles with a gross weight of over 2,500 kg for public goods transport, transport for hire or reward or hire without a driver.
Category E: includes motorbikes, tricycles, quadricycles and mopeds registered since 1992.
Category F and G: includes pleasure boats for private use of more than 20 kW and aircraft for private use.
Note! In addition to the categories, the date of registration, engine capacity and fuel/carbon dioxide emission levels are also used to calculate the amount to be paid.
The document containing the IUC payment terms and conditions can be requested online from the Portal das Finanças.
✍🏻 For full legislation, see online the IUC Code.
📰 New developments announced by the Portuguese government for 2024:
The State budget for 2024 includes increases for motorists.
These include an increase in direct tax on the purchase of a new vehicle (ISV) and an increase in the single road tax (IUC).
The State budget for 2024 will increase the IUC for pre-2007 cars by a maximum of €25 in 2024.