The rules for paying the Single Circulation Tax (IUC) in Portugal will change starting in 2027. In 2026, there are no changes: the IUC continues to be paid in the month of the vehicle's registration anniversary. However, in 2027, if the IUC is equal to or less than 500 €, it will be paid in one installment in October; if it exceeds 500 €, it will be divided into two installments: July and October. In 2028, payment will be made in April, with varying installments depending on the amount. This new regime affects all vehicle owners in Portugal.
What changed and when
| Year | Payment Rule |
|---|---|
| 2026 | No change, payment in the registration anniversary month |
| 2027 | Up to 500 €: single payment in October; over 500 €: two installments in July and October |
| 2028 | Up to 100 €: single payment in April; 100 € to 500 €: two installments in April and October; over 500 €: three installments in April, July, and October |
What it means for you
These changes in the IUC payment schedule may affect your annual cash flow. For example, a VW Passat 2.0 TDI (diesel) from 2021 pays an annual IUC of €241.49. In 2027, this amount will be paid in one go in October. In 2028, it will be divided into two installments: April and October. Additionally, it's important to correct the myth that the IUC would be paid in February starting in 2026. The final single month will be April, and only from 2028.
How to recalculate
To calculate your updated IUC, use our IUC calculator. If you're considering importing a vehicle, you can also use our ISV calculator. For more information on simulator value differences, check our article here.
Source
For full details, refer to the Diário da República — Lei n.º 73-A/2025, de 30 de dezembro (State Budget for 2026). Remember, our calculations are a maintained estimate and not the official AT figure. Confirm on the official AT simulator or with a despachante (customs agent).
