In Portugal, the payment of the Single Circulation Tax (IUC) is mandatory for most vehicle owners. However, the law provides for various situations in which it is possible to obtain total or partial exemption. Knowing who is entitled and how to request this tax benefit can avoid unnecessary charges.
The IUC is an annual tax that falls on motor vehicle owners, recreational vessels and private aircraft registered in Portugal or remain in the country more than 183 days a year. The value is calculated based on displacement, CO₂ emissions, registration date and vehicle category.
The vehicles covered belong to categories A, B, C, D and E (Roads), F (vessels) and G (aircraft). Only 12 tonne -based goods are exempt from this tax, according to Executive Digest.
When you pay the iUC
By 2025, the tax must be paid annually, between the beginning of the previous month and the end of the month of Portuguese enrollment contained in the Single Automobile Document (DUA). For example, if the enrollment is August 5, the IUC can be paid between July 1 and August 31.
From 2026, there will be new rules: for up to 100 euros, the deadline will be February; For higher amounts, payment may be made in two installments (February and October), by taxpayer option. It is important to remember that the IUC is due even if the vehicle does not circulate, provided the registration is not canceled.
Exemptions provided for by law
Article 5 of the Single Circulation Tax Code establishes two typologies of exemption, cited by the same source: subjective conditions (related to the owner) and objective conditions (related to the vehicle).
Subjective conditions
- People with a degree of disability equal to or greater than 60%, owners of category B vehicles with emissions up to 180 g/km (NEDC) or 205 g/km (WLTP), or vehicles of categories A or E. The exemption is limited to a vehicle per owner and up to 240 euros annual: the excess is paid by the taxpayer;
- Private Institutions of Social Solidarity (IPSS), upon request in finances, while maintaining the framing criteria.
Objective conditions
- 100% electric or non -fuel renewable energy cars;
- Public Administration vehicles, Armed Forces, Security Forces, Firefighters, Ambulances, Funerals and Agricultural Tractors;
- Vehicles of historical interest over 30 years, occasional use (up to 500 km/year) and recognized as pieces of public museums;
- Taxis and TVDE of categories A or B with emissions within the expected limits;
- Vehicles declared lost in favor of the State, considered abandoned, seized in the scope of criminal proceedings or used by forest sappers.
The exemptions based on vehicle characteristics are automatically assigned, except in the case of the historical, which require annual request. If the settled IUC is less than 10 euros, there is no payment, but electronic liquidation is required.
Partial exemption
Certain vehicles benefit from a 50% tax reduction, namely:
- Category C vehicles, with gross weight greater than 3,500 kg, used in traveling fun activities or show arts;
- Vehicles of categories C and D that carry large objects or operate only in the autonomous regions.
How to request exemption
When exemption depends on vehicle characteristics, no request is required: finances automatically assign.
In cases dependent on the owner (eg disability), the request must be made by the end of the first year of enrollment. It can be presented in person in a finance service, with a medical certificate of multipurpose disability and title of ownership, or online at the Finance Portal, provided that the disability is already recorded in the services, refers to.
For historical vehicles, it takes annual, face -to -face or online request, with certification of historical interest and annual mileage test of less than 500 km. Proof of payment or exemption must be printed and placed inside the vehicle, serving as proof before any supervision.
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