Car: circulation tax, registration and import

The car owner pays the circulation tax (IUC) every year. A buyer of a used car has 60 days to register it. IUC payment rules change in 2027.

Information checked on 12 de setembro de 2026. Requirements can change. Always confirm with the official service before you start.

Who is this for

Car owners and buyers, and anyone bringing a car from another country.

IUC and import: Portal das Finanças. Registration: Automóvel Online, registry office or Citizen Shop.

1
Register the purchase
The buyer registers ownership within 60 days. Online registration costs 15% less. If the buyer does not register, the seller can request it.
2
Pay the IUC
The person in whose name the car is registered pays. In 2026 the deadline is the end of the registration anniversary month. Decree-Law 161/2026 changes the dates from 2027.
3
Import a used car
Get approval and inspection at IMT, submit the vehicle customs declaration on Portal das Finanças within 20 working days and pay the vehicle tax (ISV) within 10 working days. Used cars from other EU countries get an age-based ISV reduction; cars from outside the EU do not.

Official pages on the ISV reduction for used cars are not consistent. We do not show percentages until the consolidated law text is confirmed.