What is the IUC and when is it paid?

The IUC (Imposto Único de Circulação) is the annual road tax. It is paid every year, during the month in which the vehicle was registered, by whoever is listed as the owner in the vehicle register. It is paid on the Portal das Finanças (the Tax Authority's website).

How is the IUC calculated?

It depends on the date of first registration. Vehicles registered up to 1980 are exempt. Those registered between 1981 and June 2007 pay according to engine size and registration period. Those registered from July 2007 onward pay the sum of an engine-size component and a CO₂ component, multiplied by a coefficient that depends on the year of registration, with surcharges for diesel and for higher emissions.

Do electric and hybrid cars pay IUC?

Fully electric vehicles are exempt from IUC. Hybrids get no IUC discount: the tax is calculated as for a gasoline or diesel vehicle, according to the fuel of the combustion engine.

Does an imported car's IUC change after legalization?

The IUC is then calculated from the Portuguese registration details: engine size, CO₂ emissions, fuel and the vehicle's date of first registration — the original one, not the date of the Portuguese registration.

Annual road tax

IUC calculator 2026: work out the annual road tax

Estimate the annual road tax (IUC) on your passenger car (category A or B).

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How the IUC is calculated in 2026

The IUC (Imposto Único de Circulação, the annual road tax) is paid every year, in the month the vehicle was registered. How it is calculated depends on the date of first registration: vehicles registered up to 1980 are exempt; those from 1981 to June 2007 pay according to engine size and registration period (category A); and those from July 2007 onward pay the sum of an engine-size component and a CO₂ component, multiplied by a coefficient that depends on the year (category B). If the car has not been legalized yet, start with the ISV calculator and our imported car legalization service.

See the 2026 IUC tables

Vehicles from July 2007 onward (category B)

Engine-size component and diesel surcharge, 2026
Engine size	Amount	Surcharge (diesel)
Up to 1,250 cm³	€31.77	+ €5.02
1,251 to 1,750 cm³	€63.74	+ €10.07
1,751 to 2,500 cm³	€127.35	+ €20.12
Over 2,500 cm³	€435.84	+ €68.85

CO₂ component, 2026
CO₂ (WLTP cycle)	CO₂ (NEDC cycle)	Amount	Surcharge (registered from 2017 onward)
Up to 140 g/km	Up to 120 g/km	€65.15	—
141 to 205 g/km	121 to 180 g/km	€97.63	—
206 to 260 g/km	181 to 250 g/km	€212.04	+ €31.77
Over 260 g/km	Over 250 g/km	€363.25	+ €63.74

Coefficient by year of first registration, 2026
Registration year	Coefficient
2017 to 2026 (WLTP)	1.15
2017 to 2019 (NEDC)	1.15
2010 a 2016	1.15
2009	1.10
2008	1.05
July to December 2007	1.00

The tax is: (engine-size component + CO₂ component) × the year coefficient, plus any surcharges for diesel and higher emissions.

Vehicles from 1981 to June 2007 (category A)

CO₂ emissions do not count for these vehicles: the amount depends only on engine size and the period of first registration. For diesel vehicles, the amounts already include the surcharge.

Gasoline — annual amount by engine size and period, 2026
Engine size	1981 a 1989	1990 a 1995	1996 to June 2007
Up to 1,000 cm³	€8.80	€12.55	€19.90
1,001 to 1,300 cm³	€12.55	€22.45	€39.95
1,301 to 1,750 cm³	€17.49	€34.87	€62.40
1,751 to 2,600 cm³	€36.09	€83.49	€158.31
2,601 to 3,500 cm³	€79.72	€156.54	€287.49
Over 3,500 cm³	€120.90	€263.11	€512.23

Diesel — annual amount by engine size and period, 2026
Engine size	1981 a 1989	1990 a 1995	1996 to June 2007
Up to 1,500 cm³	€10.19	€14.53	€23.04
1,501 to 2,000 cm³	€14.53	€26.00	€46.26
2,001 to 3,000 cm³	€20.25	€40.38	€72.26
Over 3,000 cm³	€41.79	€96.68	€183.32

Tables in force in 2026, from the Portuguese Road Tax Code (articles 9 and 10, rates for categories A and B). The figures are indicative and should be confirmed with the Tax Authority. The IUC is paid in the month of registration, on the Portal das Finanças.

Updated on October 13, 2026.Source:Portuguese Road Tax Code (CIUC), Law 22-A/2007 (Portal das Finanças, in Portuguese).

IUC FAQs

See the frequently asked questions

What is the IUC and when is it paid?: The IUC (Imposto Único de Circulação) is the annual road tax. It is paid every year, during the month in which the vehicle was registered, by whoever is listed as the owner in the vehicle register. It is paid on the Portal das Finanças (the Tax Authority's website).
How is the IUC calculated?: It depends on the date of first registration. Vehicles registered up to 1980 are exempt. Those registered between 1981 and June 2007 pay according to engine size and registration period. Those registered from July 2007 onward pay the sum of an engine-size component and a CO₂ component, multiplied by a coefficient that depends on the year of registration, with surcharges for diesel and for higher emissions.
Do electric and hybrid cars pay IUC?: Fully electric vehicles are exempt from IUC. Hybrids get no IUC discount: the tax is calculated as for a gasoline or diesel vehicle, according to the fuel of the combustion engine.
Does an imported car's IUC change after legalization?: The IUC is then calculated from the Portuguese registration details: engine size, CO₂ emissions, fuel and the vehicle's date of first registration — the original one, not the date of the Portuguese registration.