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Generic Tax Name Motor vehicles tax - Circulation tax
Tax name in the national language Imposto único de circulação - IUC
Tax name in English Circulation Tax
Member State PT-Portugal
Tax in force since 2007/07/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

IUC Code, enacted by Law 22-A/2007 of 29 June, as amended, Law 66-B/2012 of 31 December; Law 83-C/2013 of 31 December.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Whole country.

 
Taxpayers

The owner of the vehicle (in general, the person in whose name the vehicle is registered).

 
Tax object and basis of assessment

The following categories of motor vehicles registered in Portugal:

Category A:

  • Light passenger and mixed motor vehicles the gross weight of which does not exceed 2,500 kg, registered from 1 January 1981 to 30 June 2007

Category B:

  • Light passenger vehicles registered as of 1 July 2007
  • Heavy passenger vehicles (the gross weight of which exceeds 3,500 kg) designed to carry up to nine passengers, including the driver, registered as of 1 July 2007;
  • Light mixed vehicles (designed to carry passengers and goods) the gross weight of which does not exceed 2,500 kg, registered as of 1 July 2007

Category C:

  • Goods and mixed motor vehicles the gross laden weight of which exceeds 2,500 kg used for the private carriage of goods, or on own account, or for hire without driver for the same purposes.

Category D:

  • Goods and mixed motor vehicles the gross laden weight of which exceeds 2,500 kg used for the public carriage of goods, or on the account of third persons, or for hire without driver for the same purposes.

Category E:

  • Motorcycles (and similar motor vehicles with three or four wheels), registered as of 1992

Category F:

  • private pleasure navigation crafts, the engine power of which is at least 20 kW, registered as of 1986

Category G:

  • aircrafts for private use

 

 

 

The specific components of the tax are assessed according to the following elements:

 

Category A vehicles:cylinder volume of the engine and fuel used, voltage (for vehicles powered with electricity) and age

Category B vehicles:cylinder volume of the engine and the level of CO2 emissions

Categories C and D vehicles: gross laden weight, number of axles, suspension system and age

Category E vehicles:cylinder volume of the engine and age

Category F vehicles: power of the engine

Category G vehicles:maximum authorised weight at takeoff

 
Deductions, Allowances, Credits, Exemptions

Exemptions:

  • Central government, Autonomous regions, local authorities, military forces, firemen organizations
  • Foreign states, diplomatic and consular missions, international organizations, European agencies (as well as their employees), recognized under an international law instrument;
  • Motor vehicles (including motorcycles) belonging to state museums that are at least 20 years old
  • Vehicles without engine
  • Vehicles exclusively powered with electricity or a renewable energy (other than a fuel)
  • Ambulances
  • Vehicles designed for burial services
  • Agriculture tractors
  • Light passenger vehicles intended for taxi service
  • Disabled individuals (including members of the Armed Forces) and charities, under the conditions established by the law

 

Abatements:

A 50% reduction is applicable to

  • Category D vehicles licensed for the carriage of big objects
  • Categories C and D vehicles exclusively intended for the carriage of goods whithin the territory of an Autonomous region (Madeira or Azores)
 
Rate(s) Structure

Category A vehicles

 

 Fuel used:

 petrol

 Fuel used:

 other than petrol

 Vehicles

 powered with electricity

 

 Annual rates

 (EUR)

 

 Cylinder

 volume of the engine

 (cm3)

 Cylinder

 volume of the engine

 (cm3)

 Total

 voltage

 

 (volts)

 Vehicles

 registered after 1995

 Vehicles

 registered from 1990 to 1995

 Vehicles

 registered from 1981 to 1989

 Up to 1,000

 

 Up to 1,500

 

 Up to 100

17.64

11.12

7.81

 Over 1,000 up to 1,300

 Over 1,500 up to 2,000

 Over 100

35.41

19.90

11.12

 Over 1,300 up to 1,750

 Over 2,000 up to 3,000

 -

55.31

30.92

15.51

 Over 1,750 up to 2,600

 Over 3,000

 -

140.34

74.02

31.99

 Over 2,600 up to 3,500

 -

 -

254.85

138.78

70.67

Over 3,500

 

-

-

454.06

233.24

107.17

 

Category A- Additional diesel tax

 

Diesel

Additional annual rate
Cylinder volume of the engine vehicles registered after 1995 vehicles registered from 1990 to 1995 vehicles registered from 1981 to 1989
Up to 1,500 3.14 1.98 1.39
Over 1,500 up to 2,000 6.31 3.55 1.98
Over 2,000 up to 3,000 9.86 5.51 2.76
Over 3,000 25.01 13.19 5.70

 

 

 

 

 

 

 

 

 

Category B vehicles

 

Cylinder

volume of the engine

(cm3)

Annual rates

(EUR)

Additional diesel annual rate (EUR)

CO2 emissions (g/km)

Annual rates

(EUR)

Up to 1,250

28.15

5.02

Up to 120

57.76

Over 1,250 up to 1,750

56.50

10.07

Over 120 up to 180

86.55

Over 1,750 up to 2,500

112.89

20.12

Over 180 up to 250

187.96

Over 2,500

386.34

68.85

Over 250

321.99

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Tax liability for category B is multiplied by the following coefficients, according to acquisition year: 2007-1; 2008-1.05; 2009-1.10; after 2010- 1.15 

 

Category C vehicles

the gross weight of which does not exceed 12 tons

 

Gross weight

(kg)

Annual rates

(EUR)

Up to 2,500

From 2,501 to 3,500

From 3,501 to 7,500

From 7,501 to 11,999

32

52

123

200

  

Category D vehicles

the gross weight of which does not exceed 12 tons

 

Gross weight

(kg)

Annual rates

(EUR)

Up to 2,500

From 2,501 to 3,500

From 3,501 to 7,500

From 7,501 to 11,999

17

29

64

107

 

 

Categories C and D vehicles the gross weight of which exceeds 12 tons, the rate is assessed according to gross laden weight, number of axles, suspension system and age of the vehicle.

 

 

Category E vehicles

 

Cylinder

volume of the engine

(cm3)

Vehicles

registered after 1996 

Annual rates

(EUR)

Vehicles

registered from 1992 to 1996 

Annual rates

(EUR)

From 120 up to 250

5.49

0.00

Over 250 up to 350

7.77

5.49

Over 350 up to 500

18.77

11.10

Over 500 up to 750

56.40

33.21

Over 750

122.47

60.07

 

 

Category F vehicles

 

The annual rate is EUR 2.59 per kW (engine power)

 

 

Category G vehicles

 

The annual rate is EUR 0.65 per kg (maximum authorised weight at takeoff), up to EUR 11,945

 
Tax due date

The tax is paid annually. In general, 30 days after registration and subsequently in the end of the month in which the vehicle was registered.

 
Tax collector

The tax is collected annually by the Tax and Customs Authority (AT).

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29bd+d59de

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 409.55 EUR 0.24
2011 364.58 EUR 0.21
2010 318.33 EUR 0.18
2009 321.05 EUR 0.18
2008 249.40 EUR 0.14
2007 140.05 EUR 0.08
2006 132.42 EUR 0.08
2005 128.95 EUR 0.08
2004 114.37 EUR 0.07
2003 107.49 EUR 0.07
2002 97.46 EUR 0.07
2001 88.81 EUR 0.07
2000 79.24 EUR 0.06

Comments


New tax implied change in series in 2008.