What is the ISV and who has to pay it?

The ISV (Imposto Sobre Veículos, the Portuguese vehicle tax) is a one-off tax paid when a vehicle gets Portuguese license plates. It is due from whoever brings the vehicle into use in Portugal, including anyone importing a used car from another European Union country.

How is the ISV on an imported car calculated?

For passenger cars, the ISV is the sum of two components: the engine-size component, based on the engine's cm³, and the environmental component, based on CO₂ emissions. Each is calculated in brackets, by applying the rate and subtracting the bracket deduction. Diesel vehicles with particulate emissions of 0.001 g/km or more pay an extra €500. For used vehicles, a reduction based on years of use is then applied.

Do electric and hybrid cars pay ISV?

Fully electric vehicles are exempt from ISV. Plug-in hybrids pay 25% of both components — a 75% reduction — as long as they have at least 50 km of electric range and emissions of up to 50 g/km of CO₂. Self-charging hybrids pay 60% of the tax.

What is the difference between the WLTP and NEDC tables?

They are two test cycles for measuring CO₂ emissions. As a rule, WLTP applies to vehicles type-approved from 2018 onward and NEDC to earlier ones. Each has its own bracket table, which is why the calculator asks for the test standard: using the wrong table gives a tax amount that differs from the real one.

Is the ISV calculator amount the final amount?

It is an estimate, calculated with the current tables and the details you enter. The final amount is set by the Tax Authority based on the vehicle's documents. When we handle the legalization, ComfyLand confirms the amount before going ahead.

ISV — Portuguese vehicle tax

ISV calculator 2026 for imported cars

Estimate the ISV for legalizing your car — including the reduction for years of use on imported vehicles.

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Your estimate appears here

Fill in the vehicle details and click Calculate ISV.

How the ISV is calculated in 2026

The ISV (Portuguese vehicle tax) on a passenger car is the sum of two components: the engine-size component, based on the engine's cm³, and the environmental component, based on CO₂ emissions. Each component is calculated in brackets: the vehicle's value is multiplied by the bracket rate and the bracket deduction is subtracted. For used vehicles, a reduction based on years of use is then applied. Once you have estimated the ISV, you can ask ComfyLand for the full legalization; for type approval you will need the Certificate of Conformity (COC).

See the 2026 ISV tables

Engine-size component — passenger cars (Table A)

Engine-size component brackets, 2026
Engine size	Rate	Deduction
Up to 1,000 cm³	€1.09/cm³	€849.03
1,001 to 1,250 cm³	€1.18/cm³	€850.69
Over 1,250 cm³	€5.61/cm³	€6,194.88

Environmental component (CO₂) — gasoline, WLTP cycle

CO₂ brackets for gasoline, LPG and natural gas vehicles (WLTP), 2026
CO₂ emissions	Rate	Deduction
Up to 110 g/km	€0.44/g	€43.02
111 to 115 g/km	€1.10/g	€115.80
116 to 120 g/km	€1.38/g	€147.79
121 to 130 g/km	€5.27/g	€619.17
131 to 145 g/km	€6.38/g	€762.73
146 to 175 g/km	€41.54/g	€5,819.56
176 to 195 g/km	€51.38/g	€7,247.39
196 to 235 g/km	€193.01/g	€34,190.52
Over 235 g/km	€233.81/g	€41,910.96

Environmental component (CO₂) — diesel, WLTP cycle

CO₂ brackets for diesel vehicles (WLTP), 2026
CO₂ emissions	Rate	Deduction
Up to 110 g/km	€1.72/g	€11.50
111 to 120 g/km	€18.96/g	€1,906.19
121 to 140 g/km	€65.04/g	€7,360.85
141 to 150 g/km	€127.40/g	€16,080.57
151 to 160 g/km	€160.81/g	€21,176.06
161 to 170 g/km	€221.69/g	€29,227.38
171 to 190 g/km	€274.08/g	€36,987.98
Over 190 g/km	€282.35/g	€38,271.32

Diesel vehicles with particulate emissions of 0.001 g/km or more pay a surcharge of €500.00.

Reduction for years of use (Table D)

For used vehicles, the tax is reduced according to the time since first registration. The reduction always applies to the engine-size component and, for vehicles from the European Union or the European Economic Area, to the environmental component as well.

Reduction percentage by years of use, 2026
Time in use	Reduction
Up to 1 year	10 %
Over 1 up to 2 years	20 %
Over 2 up to 3 years	28 %
Over 3 up to 4 years	35 %
Over 4 up to 5 years	43 %
Over 5 up to 6 years	52 %
Over 6 up to 7 years	60 %
Over 7 up to 8 years	65 %
Over 8 up to 9 years	70 %
Over 9 up to 10 years	75 %
Over 10 years	80 %

Plug-in hybrids, the NEDC cycle and other categories

Plug-in hybrids: pay 25% of both components (a 75% reduction) when they have at least 50 km of electric range and emissions of up to 50 g/km of CO₂.
Vehicles type-approved under NEDC (as a rule, those before 2018) use their own CO₂ tables, with lower brackets. Choose the standard in the calculator above, in the “CO₂ test standard” field — it is stated on the Certificate of Conformity (COC).
Commercial, mixed-use vehicles and motorhomes (Table B): up to 1,250 cm³, €5.30/cm³ with a €3,331.68 deduction; above that, €12.58/cm³ with a €12,138.47 deduction.
Motorcycles and tricycles (Table C): a fixed amount per bracket, from €73.78 up to 250 cm³ to €245.14 above 750 cm³.

NEDC cycle CO₂ tables

CO₂ brackets (NEDC), 2026 — gasoline and diesel
CO₂ emissions	Rate	Deduction
Gasoline, LPG and natural gas
Up to 99 g/km	€4.62/g	€427.00
100 to 115 g/km	€8.09/g	€750.99
116 to 145 g/km	€52.56/g	€5,903.94
146 to 175 g/km	€61.24/g	€7,140.17
176 to 195 g/km	€155.97/g	€23,627.27
Over 195 g/km	€205.65/g	€33,390.12
Diesel
Up to 79 g/km	€5.78/g	€439.04
80 to 95 g/km	€23.45/g	€1,848.58
96 to 120 g/km	€79.22/g	€7,195.63
121 to 140 g/km	€175.73/g	€18,924.92
141 to 160 g/km	€195.43/g	€21,720.92
Over 160 g/km	€268.42/g	€33,447.90

Tables in force in 2026, from the Portuguese Vehicle Tax Code. The figures are indicative and should be confirmed with the Tax Authority. The final ISV for your vehicle is confirmed by ComfyLand during the legalization process.

Updated on October 13, 2026.Source:Portuguese Vehicle Tax Code (CISV), Law 22-A/2007 (consolidated text from the Tax Authority, in Portuguese).

ISV FAQs

See the frequently asked questions

What is the ISV and who has to pay it?: The ISV (Imposto Sobre Veículos, the Portuguese vehicle tax) is a one-off tax paid when a vehicle gets Portuguese license plates. It is due from whoever brings the vehicle into use in Portugal, including anyone importing a used car from another European Union country.
How is the ISV on an imported car calculated?: For passenger cars, the ISV is the sum of two components: the engine-size component, based on the engine's cm³, and the environmental component, based on CO₂ emissions. Each is calculated in brackets, by applying the rate and subtracting the bracket deduction. Diesel vehicles with particulate emissions of 0.001 g/km or more pay an extra €500. For used vehicles, a reduction based on years of use is then applied.
Do used cars pay less ISV?: Yes. The reduction for years of use ranges from 10% for a vehicle up to one year old to 80% for a vehicle more than ten years old. The reduction always applies to the engine-size component and, for vehicles from the European Union or the European Economic Area, to the environmental component as well.
Do electric and hybrid cars pay ISV?: Fully electric vehicles are exempt from ISV. Plug-in hybrids pay 25% of both components — a 75% reduction — as long as they have at least 50 km of electric range and emissions of up to 50 g/km of CO₂. Self-charging hybrids pay 60% of the tax.
What is the difference between the WLTP and NEDC tables?: They are two test cycles for measuring CO₂ emissions. As a rule, WLTP applies to vehicles type-approved from 2018 onward and NEDC to earlier ones. Each has its own bracket table, which is why the calculator asks for the test standard: using the wrong table gives a tax amount that differs from the real one.
Is the ISV calculator amount the final amount?: It is an estimate, calculated with the current tables and the details you enter. The final amount is set by the Tax Authority based on the vehicle's documents. When we handle the legalization, ComfyLand confirms the amount before going ahead.