Not all vehicle taxpayers will have to pay the Single Circulation Tax in 2026 (IUC). The information provided by the IRS foresees specific situations of car seal exemption, although many taxpayers remain unaware that they can benefit from these exceptions.
According to article 5 of the IUC Code and the FAQs on the Finance Portal, the exemptions apply to certain types of vehicles and to some taxable persons under specific conditions provided for by law. Therefore, the most prudent thing is to confirm that the vehicle and its owner meet the legal criteria before paying.
Electric vehicles remain exempt
One of the best-known situations concerns exclusively electric vehicles. Article 5 of the IUC Code expressly includes, among the exempt vehicles, non-motorized vehicles, exclusively electric or powered by non-combustible renewable energy.
This means that, in the case of 100% electric cars, the exemption will continue in 2026. Hybrids, as a rule, do not benefit from a general exemption from IPVA: what exists is a taxation regime that varies with the vehicle category, cylinder capacity and emissions, in addition to some specific cases provided for by law.
Another group served is people with disabilities with a degree of disability equal to or greater than 60%. According to the IUC Code, the exemption applies to vehicles in categories A and E and, in the case of category B, only to vehicles within certain emission limits.
The benefit, however, is not unlimited. The law determines that the exemption can only be enjoyed in relation to one vehicle per beneficiary each year and cannot exceed 240 euros. The Revenue also clarifies that, in the first year, the request must be made by the end of the IUC payment period.
Historic vehicles and museum pieces also fall under the regime
Historic vehicles can also benefit from exemption, but only when they meet specific conditions. According to article 5 of the IUC Code, they must be over 30 years old, be considered of historical interest by the competent authorities, belong to the categories provided for by law and not undertake annual trips exceeding 500 kilometers.
The law also provides an exemption for cars and motorcycles over 30 years old that are pieces of public museums, also with merely occasional use and without exceeding 500 kilometers per year.
When tax is no longer due
There are also situations in which IUC is no longer required because the vehicle is no longer subject to tax. The IUC Code says that the tax is due until cancellation of registration or registration due to slaughter carried out in accordance with the law.
In practice, this means that the simple fact that the car is not used is not enough to avoid the tax. The IRS itself clarifies that, if the slaughter and respective cancellation by Detran occurred before the anniversary date of registration, payment should not be made. As long as the registration remains active, the tax remains.
Pay attention to the new IUC rules
Despite these exemptions, it is important to distinguish what changes in 2027 from what remains the same in 2026. The official information from the Finance Portal maintains, on this date, the rule that the IUC must be paid by the end of the month of the registration anniversary. ([Portal das Finanças][2])
It is true that the Government announced changes to the payment regime, with reorganization of dates and the possibility of installments. But official government communications say that the new regime will come into force from 2027, still under a transitional regime. In other words, in 2026 the current rule will continue to apply.
Confirming the situation avoids surprises
The Federal Revenue therefore recommends that taxpayers check their situation on the Finance Portal. This is where they can confirm whether there is an obligation to pay, whether there are requirements for exemption or whether it is necessary to present any request or proof.
In the end, knowing the IUC rules can make the difference between paying the tax or avoiding an undue charge. But the exemption does not arise from a generic rule: it always depends on what is provided for in the IUC Code and the specific conditions of the vehicle and its owner.
Also read:
