How this works
The ISV for a light passenger car is the sum of two components: the engine-size component (by the engine’s cm³) and the environmental component (by CO₂ emissions). Each has its own brackets — you multiply the value by the bracket rate and subtract a fixed deductible. Diesel cars add a €500 particulate surcharge. If the car is a used EU import, an age reduction is applied at the end to the total. The 2026 tables match 2025.
- 1
Engine-size component
Three 2026 brackets: up to 1000 cc = €1.09/cc (deduct €849.03); 1001 to 1250 = €1.18/cc (deduct €850.69); over 1250 = €5.61/cc (deduct €6,194.88). Formula: engine size × rate − deductible.
- 2
Environmental component (CO₂)
Pick the standard (WLTP or NEDC) and the fuel — petrol and diesel have separate tables. Multiply CO₂ (g/km) by the bracket rate and subtract the deductible. For instance, petrol WLTP at 131–145 g/km = €6.38/g − €762.73.
- 3
Diesel surcharge
Diesel passenger cars emitting 0.001 g/km or more of particulates (nearly all of them) add €500 to the environmental component.
- 4
Age reduction
Only for used EU imports. Since 2025 the percentage applies to the total (engine size + environmental): 10% up to 1 year, 20% up to 2, then 28%, 35%, 43%, 52%, 60%, 65%, 70%, 75% and 80% for over 10 years.
- 5
Intermediate rates and exemptions
Plug-in hybrids meeting the conditions (electric range ≥ 50 km and CO₂ under 50 g/km, or under 80 g/km on Euro 6e-bis) pay 25% of the ISV — the intermediate rate in article 8. Fully electric cars are exempt. Those transferring residence to Portugal may be exempt.
Frequently asked
What is the ISV and who pays it?
The vehicle tax (ISV) is a one-off tax paid when a car is first registered in Portugal — whether a new car bought here or a used car imported from abroad. It is paid by whoever registers the car. It is not the IUC, which is the annual circulation tax paid every year.
Where do I find the engine size and CO₂?
On the certificate of conformity (COC) or the vehicle document (DUA): engine size is field P.1 and CO₂ emissions field V.7. On newer cars the CO₂ may only be on the COC. The test standard (NEDC or WLTP) is also on the COC and changes which environmental table applies.
NEDC or WLTP — which do I pick?
It is the emissions measurement standard. Rule of thumb: cars approved up to 2017 are NEDC; 2018 and 2019 are a transition (check the paperwork); from 2020 they are usually WLTP. The CO₂ tables differ by standard, so use the one shown on your car’s COC.
How does the age reduction work?
It applies only to used vehicles previously registered in another EU country. Since 2025 the percentage is applied to the whole ISV (engine size + environmental) and grows with age: 10% up to 1 year, 20% between 1 and 2 years, then 28%, 35%, 43%, 52%, 60%, 65%, 70%, 75% and 80% for over 10 years. A new car registered here pays the full ISV, with no reduction.
I moved to Portugal with my car — do I pay ISV?
You may be exempt through transfer of residence. As a rule you must have lived abroad for at least 12 months, have owned the vehicle for more than 6 months before moving, the car must have had tax paid at origin, and you must claim the exemption within the legal deadlines (usually up to 12 months after settling). This calculator shows the normal ISV; confirm the exemption with the tax authority.
DISCLAIMER
Estimate for light passenger cars (Table A), using the 2026 tables (unchanged from 2025). Plug-in hybrids get the 25% intermediate rate assuming they meet the legal conditions; LPG and CNG use the petrol table and CNG may have reduced environmental rates not reflected here. It does not handle motorcycles, goods vehicles, motorhomes, exemptions (disability, transfer of residence, large families) or special cases. The official amount is always the one assessed by the Portal das Finanças. Tables change with each State Budget. Not tax advice.