Updated on .Source:Portuguese Vehicle Tax Code (CISV), Law 22-A/2007 (consolidated text from the Tax Authority, in Portuguese).
The rule
The ISV on a used car is calculated as for a new car and then reduced according to years of use, using Table D of the Vehicle Tax Code: 10% up to one year, 20% from one to two years, and so on up to 80% over ten years.
The difference lies in which components the reduction applies to. For vehicles with a permanent registration from another member state of the European Union or the European Economic Area, the reduction applies to the engine-size component and to the environmental component. For vehicles from outside, it applies only to the engine-size component.
What that is worth, in an example
A diesel car of 1,995 cm³ and 130 g/km (WLTP), five and a half years old, calculated in October 2026 with the ISV calculator:
- From the EU: €3,423.88 of ISV, with the 52% reduction on both components.
- From outside the EU: €3,992.94 — €569.06 more, because the €1,094.35 environmental component is not reduced.
The higher the CO₂ emissions, the bigger the difference. On a small gasoline car with low emissions, the environmental component is small and the difference is barely noticeable.
Other costs from outside the EU
Besides the ISV, a car coming from outside the European Union goes through customs clearance, with customs duties and VAT assessed by customs. ComfyLand legalizes vehicles from any origin; the request is the same, and the calculator has an "Outside the EU" option to estimate the ISV.
What stays the same
The rest of the process doesn't change: DAV, type approval with the COC, inspection, plates and registration — see the step-by-step legalization guide.