From 2026, the Single Circulation Tax (IUC) calendar, popularly known as the “car seal”, as mentioned by the Minuto, will undergo relevant changes. Payment will be made until the end of February, and is no longer connected to the month of the vehicle’s registration. Anyone who has a tax up to 100 euros will have to settle it in full this month. For higher amounts, it will be possible to opt for payment in two installments, one in February and one in October.
According to Deco Proteste, this change will affect all vehicle owners, regardless of the registration date. In practice, it means that even those who paid the IUC in the fall of 2025 will have to do it again in February 2026, following the uniformity of the tax calendar.
What changes with the new rules
The change simplifies the process, but may represent an added effort in the first year of transition. According to the same source, by 2026 all drivers will have to pay the tax in February, regardless of the month they did in 2025. Anyone who has values over 100 euros can divide them into two phases, but never postpone the first payment.
The calendar of compulsory periodic inspections is not changed and continues to obey the rules already in force.
QUESTIONS ON VEHICLE SALE
An issue raised by many taxpayers is what happens when the vehicle is sold between the first and second installment. The Deco Proteste explains that the IUC is always associated with the owner in the automotive registration at the time the installment wins. Thus, if you sell the car in June, the second installment, to pay in October, should already be in charge of the new owner.
It is, however, to ensure that the property change was recorded at the Auto Registry Office. If there are delays in this case, the tax authority may continue to consider the seller as responsible for the debt, forcing him to file a complaint.
National and imported enrollment
Another point that generates doubts is the imported vehicles. Currently, if the car originates in a European Union, Norway, Iceland or Liechtenstein country, the relevant date is that of initial enrollment, even if it was recorded in Portugal later. For vehicles from other countries, the first Portuguese enrollment tells.
According to Deco Proteste, from 2026 the rule is uniform: all vehicles will pay the IUC in February, regardless of the date or origin of the registration.
Exemptions and special cases
The exemptions provided for in the Single Circulation Tax Code (CIUC), approved by Law No. 22-A/2007, of 29 June, are maintained for certain categories of vehicles. These include exclusively electric vehicles (Article 5 (1) (a)), agricultural tractors, ambulances and vehicles for the transport of patients (Article 5 (1) (b)))), as well as state vehicles and autonomous regions.
Vehicles over 30 years old, which are certified as of historical interest, in accordance with Article 5 (1) (g) are also covered. The law also provides for exemption for vehicles belonging to private social solidarity institutions (IPSS) and for vehicles of persons with disabilities with a degree of disability equal to or greater than or more, duly proven by a medical certificate issued according to the applicable legal regime (Article 5 (1)).
Consequences of Failure
The non -payment of the single tax tax within the proper period is a serious offense, pursuant to article 116 of the IUC Code and article 145 of the Road Code, punishable with a fine that may vary between 60 and 30 000 euros, depending on gravity and recurrence.
After 30 days after the term of the deadline, the Tax and Customs Authority (AT) can grasp the vehicle and institute tax enforcement process for coercive debt collection, including default interest and costs. The law also provides that the taxpayer must conserve the proof of payment for four years, during which time the OT may request proof of the settlement.
Where and how to pay
According to the payment, the payment can be made online, through the Finance Portal, using the NIF and password of access or digital mobile key. After accessing, just look for “IUC”, select the registration and issue the document for settlement by MB Way, ATM, HomeBanking or CTT.
Those who prefer face-to-face service can go to a finance service or a citizen space, presenting identification and vehicle documents.
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