O Motor Vehicle Ownership Tax (IPVA) continues to be one of the main annual costs for those who own a vehicle in Brazil. In the case of São Paulo, the state with the largest fleet in the country, the rate remains at 4% for passenger carswhich maintains significant differences between the amounts paid, depending on the model, the year and the market value defined by the Secretariat of Finance and Planning of the State of São Paulo (Sefaz-SP). A recent survey highlights the contrast between the car with the cheapest IPVA and the most expensive in the state.
At the lower end of the table is the Engecart Native Off Roada national compact utility vehicle manufactured in 2009. With only one unit registered in the São Paulo fleet, the model has an estimated retail value of R$ 5,429, resulting in a IPVA of R$ 217.16.
It is a vehicle with a simple proposal, aimed at off-road use, with robust construction and functional focus. Designed for difficult terrain, such as rural areas and dirt roads, the model is a kind of “higher buggy”.
At the other end of the scale is the Ferrari Daytona SP3which appears as the car with OEM 2026. Valued at around R$18.2 million, the unit registered in the state generates a tax of approximately R$ 731 mil. The value exceeds the price of many luxury cars and even high-performance sports cars sold in the Brazilian market, highlighting the impact of the fixed tax rate applied to high-value vehicles.
The Ferrari Daytona SP3 is equipped with 6.5 liter V12 engine, capable of delivering 840 hp of power and 71.1 kgfm of torque, associated with a seven-speed automated transmission and rear-wheel drive. The set allows acceleration from 0 to 100 km/h in less than three seconds and an estimated maximum speed of 340 km/h. Although these technical data do not directly influence the tax calculation, they help to contextualize the positioning of the model and the high sales value attributed.
In addition to the Ferrari, the high IPVA list includes luxury vehicles, such as the Rolls-Royce Cullinan 2023which also appears among the highest tax values in the state, with charges exceeding R$300,000. Sefaz-SP, however, has not yet officially released the complete list of vehicles with the highest IPVAs.
Also considering motorcycles in the analysis, another vehicle surprises with an even lower IPVA 2026 SP. According to Sefaz-SP, the Muller TR18 tricycle, valued at R$ 1,003, will only pay R$ 20.06 in taxes this season!
With a fleet of more than 30 million vehicles, São Paulo will have around 19.2 million taxpayers required to pay IPVA in 2026.
