When and how much road tax (IUC) do I pay?
Conditional on the car — IUC is the annual tax on vehicle ownership. It's paid by the registered owner, by the end of the anniversary month of the registration plate. It also applies to vehicles spending more than 183 days a year in Portugal. It's calculated by category: Category A (registered 1981 to June 2007: engine size + age); Category B (from July 2007: engine size + CO2); plus C/D (heavy), E (motorcycles), F (boats), G (aircraft). It's paid on the Tax Portal, generating a payment slip — there's no paper notice, the owner must pay proactively. EVs (battery electric) are exempt. In 2026, the tables are frozen at 2025 levels. In short: pay by the end of the plate month, by category.
📋 The rules
- Paid by the registered owner, annually
- By the end of the plate's anniversary month
- Calculated by category: engine size + CO2/age
- Paid on the Tax Portal (no paper notice)
- EVs exempt; 2026 tables frozen
🔓 Exceptions
- Electric vehicles: exempt from IUC
- Classics and disability-adapted: reductions
- Boats and aircraft: always pay in January
⚠️ Penalties & fines
Non-payment of IUC is punished with a fine of ~15% to 50% of the unpaid tax (minimum ~€25) plus late interest (6%/year in 2026). Since there's no paper notice, the owner must pay proactively, on the Tax Portal, by the end of the plate month. Note two points: don't confuse IUC (the annual ownership/circulation tax) with ISV (a one-off tax at registration); and it's not Brazil's IPVA. In 2026, the tables are frozen at 2025 levels, and the instalment-payment regime is legislated for 2027–2028, not yet in force. To stay compliant: pay the IUC by the end of the plate month on the Tax Portal; if the car is electric, confirm the exemption.
📎 Official sources
❓ Frequently asked
When is the IUC paid?
IUC is paid annually, by the end of the month in which the vehicle's plate has its anniversary. For example, a car registered in March pays by the end of March each year. Since there's no paper notice, the owner must pay proactively, on the Tax Portal.
How is IUC calculated?
IUC is calculated by categories. Category A, for cars registered between 1981 and June 2007, uses engine size and age. Category B, from July 2007, uses engine size and CO2 emissions. There are also separate categories for heavy vehicles, motorcycles, boats and aircraft.
Do electric cars pay IUC?
No. Battery electric vehicles are exempt from IUC. There are also reductions for classic vehicles and for vehicles adapted for disabled people. For other vehicles, IUC is due every year, based on the relevant category and characteristics.
What's the fine for not paying IUC?
Non-payment of IUC is punished with a fine of between about 15% and 50% of the unpaid tax, with a minimum around €25, plus late interest, which in 2026 is 6% a year. So it's wise to pay within the deadline, by the end of the plate month.
Can I pay IUC in instalments?
In 2026, no. IUC is paid in one go, by the end of the plate month. There's a phased, instalment-payment regime legislated to come into force between 2027 and 2028, but it isn't in force yet. For now, payment is in full.
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