# Moving to Portugal with your car: ISV, duty and VAT exemption (2026)

Source: TugaCarro (https://tugacarro.com/en/isencao-isv-mudanca-residencia/). Updated: 2026-11-14. ISV calculator: https://tugacarro.com/en/simulador-isv/

If you move to Portugal and bring the car you already used, you may pay no ISV and, from outside the EU, no duty or VAT either. But the conditions are strict and missing one costs the whole tax.

> General information, not legal or tax advice. Amounts are estimates. Always confirm with the Autoridade Tributária e Aduaneira (AT) and the IMT (Instituto da Mobilidade e dos Transportes) before you buy.

## Short answer

If you move your residence to Portugal you can bring one car without paying ISV if you lived at least 6 months in the country you come from, have owned the car for at least 6 months, apply within 12 months of the move and do not sell the car for 12 months after Portuguese registration. From outside the EU, to avoid duty and VAT you need 12 consecutive months outside the EU. On a 2019 Golf 2.0 TDI from the UK that saves about 11 900 € in taxes.

## The conditions side by side

| Condition | ISV | Duty and VAT (outside the EU) |
|---|---|---|
| Age | 18 or over |  |
| Residence abroad before the move | At least 6 months | At least 12 consecutive months outside the EU |
| Car owned before the move | At least 6 months | At least 6 months, and used there |
| Where it was bought | In the country you come from, with local taxes paid |  |
| How many cars | One per person (according to the tax authority, once every 10 years) |  |
| Deadline | Apply within 12 months of the move | Enter within 12 months of the move |
| Afterwards | No selling, lending or renting for 12 months | The same, for 12 months |

Nationality does not matter: what counts is moving your normal residence. Legal basis: ISV Code art. 58 to 61; Regulation (EC) 1186/2009 and Directive 2009/132/EC for duty and VAT. Official sources: [the tax authority's FAQ on the exemption (Portuguese)](https://info-aduaneiro.portaldasfinancas.gov.pt/pt/informacao_aduaneira/Veiculos/isencao_res/Pages/isv-res-01.aspx) and [Regulation (EC) 1186/2009](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32009R1186).

## What you save: a 2019 Golf

VW Golf 2.0 TDI, 2019, 1 968 cc, 112 g/km WLTP. From the UK: customs value 16 200 € (price 15 000 €, freight and insurance 1 200 €). Our engine's figures.

| Origin | Without exemption | With exemption |
|---|---|---|
| Germany or another EU country | ISV about 1 763 € | 0 € |
| UK, car built outside the UK | About 11 914 € (10% duty, ISV as new, 23% VAT) | 0 € |

A worked example. The exemption does not cover inspection, type approval or registration.

[See what your car would pay without the exemption](https://tugacarro.com/en/simulador-isv/?cc=1968&co2=112&f=diesel&h=none&y=2019&m=6)

## What does not count as residence abroad

- Time spent there only studying, on an internship or on fixed-term assignments of up to two years (according to the tax authority).
- Having a home there while actually living in Portugal.
- A car bought shortly before the move, with less than 6 months in your name.
- A car bought tax-free for export.

A ruling of the Northern Administrative Court (TCA Norte, 31 October 2024) read the ownership period more strictly. If you are close to the 6-month limit, ask the tax authority for a binding ruling first.

## Mistakes that cost the whole tax

- Mixing up 6 and 12 months: 6 are enough for the ISV, but duty and VAT need 12 months outside the EU.
- Selling, lending or renting the car within 12 months of registration: the ISV becomes due again, possibly with a fine.
- Applying more than 12 months after the move.
- Bringing two cars and counting on the exemption for both: it is one per person.
- Counting on the duty and VAT exemption for a commercial vehicle or mixed professional use: it can be excluded.

## What we do for you

Before you move we check with you whether your case meets the conditions, work out what you would pay without the exemption and handle the car's registration in Portugal. See also [importing a car from outside the EU](https://tugacarro.com/en/importar-carro-fora-da-ue/) and [registering an imported car](https://tugacarro.com/en/legalizar-carro-importado/).

## Frequently asked questions

**Can I bring my car to Portugal without paying ISV?** Yes, if you move your residence to Portugal and meet the conditions: at least 6 months of residence in the country you come from, the car yours for at least 6 months, an application within 12 months of the move and no sale for 12 months after registration.

**Is it 6 or 12 months of residence abroad?** For the ISV, 6 months. To pay no duty or VAT on a car from outside the EU, 12 consecutive months outside the EU (Regulation (EC) 1186/2009).

**Does the exemption apply if I move from another EU country?** Yes. The ISV exemption applies whether you move from the EU or from outside. From the EU there is no duty or VAT to pay in Portugal on a used car.

**Do I need to be a Portuguese citizen?** No. Nationality does not matter; what counts is moving your normal residence to Portugal.

**Can I sell the car after registering it with the exemption?** Only 12 months after Portuguese registration. Before that, selling, lending or renting it makes the ISV due again.

**How many cars can I bring tax-free?** One car (or one motorcycle) per person and, according to the tax authority, once every ten years.

**How much does the exemption save?** All the ISV and, from outside the EU, duty and VAT too. On a 2019 Golf 2.0 TDI from the UK, about 11 900 €; from Germany, about 1 763 €.

## Read next

- [Register an imported car](https://tugacarro.com/en/legalizar-carro-importado/)
- [ISV calculator](https://tugacarro.com/en/simulador-isv/)
- [Import a car from outside the EU](https://tugacarro.com/en/importar-carro-fora-da-ue/)
- [VAT on an imported car](https://tugacarro.com/en/iva-carro-importado/)

## Tools

- ISV calculator with "outside the EU" mode: https://tugacarro.com/en/simulador-isv/
- TugaCarro bot on Telegram: https://t.me/TugaCarroBot