The Single Circulation Tax (IUC) applies to all motorized vehicle owners, regardless of whether they are new, used or imported. In the first year of enrollment, it should be paid up to 30 days after the vehicle’s registration. If the car is purchased at a dealer, the tax is charged at the time of purchase. But there are new rules for 2026.
New rules for payment of IUC from 2026
From next year, the payment of the Single Circulation Tax (IUC) can be made in two installments, whenever the amount payable is more than 100 euros. The measure, announced by the Minister of Finance, Joaquim Miranda Sarmento, after the Council of Ministers, will come into force in 2026.
Currently, the IUC should be settled annually by the last day of the vehicle’s birthday. However, from 2026, all payments have to be made by the end of February. If the tax amount is less than 100 euros, it must be paid fully to that date. If it exceeds this amount, it will be possible to divide the payment into two tranches: the first in February and the second in October, writes the.
In the following years, the payment is annual. Until 2025, it continues to be made in the vehicle’s anniversary month, but from 2026 all payments will occur in February. If a vehicle is sold or the canceled registration, the owner fails to have this obligation. To avoid improper charges, it is recommended to consult the Finance Portal to confirm the situation of the car.
What is the registration date considered for imported vehicles?
If the car is purchased in a European Union, Norway, Iceland or Liechtenstein country, the reference date for tax payment will be the one in the original registration certificate. Thus, a vehicle manufactured in 2005, but imported to Portugal in 2008, will continue to pay IUC based on 2005.
In the case of vehicles from other countries, the date of Portuguese enrollment tells. If a car is 2005, but has only been enrolled in Portugal in 2008, the latter will be valid for tax calculation.
From 2026, the payment of the IUC will always be made in February, regardless of the date of enrollment. The amounts up to 100 euros should be paid in full, while superiors can be settled at once or divided into two installments.
Do electric vehicles pay IUC?
100% electric cars are exempt from this tax. In addition to these, Decoproteste states that there are other exemptions, total or partial, for agricultural vehicles, ambulances, state vehicles, cars over 30 years classified as of historical interest, vehicles from private social solidarity institutions (IPSS) and vehicles of people with disabilities, provided that the degree of disability is 60%or greater.
What happens if you don’t pay the IUC?
If the tax is not settled within 30 days after the deadline, the Tax Authority may apply for the vehicle. In addition, a debt certificate will be issued, starting the coercive collection process. Failure to pay can result in tax penalties and even the attachment of assets to cover the missing amount.
How to make the payment of the IUC?
The tax can be paid online through the Finance Portal. To do this, simply access the site, enter the Fiscal Identification Number (NIF) and the access password or use the digital mobile key. Then you should search for “IUC”, select “Deliver current year”, choose the vehicle’s registration and issue the document for payment. The value can be settled by MB Way, ATM reference, homebanking or CTT.
In -person payment is also possible at the finance counters, and it is advisable to mark previously to avoid queues. The tax can also be paid in a citizen space, being necessary to bring the identification document and the vehicle documents.
Despite the new rules that come into force in 2026, IUC payment is currently being paid in the vehicle’s anniversary month.
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