# ISV on an imported plug-in hybrid (2026): when it pays 25% and when it pays it all

Source: TugaCarro (https://tugacarro.com/en/isv-hibrido-plug-in/). Updated: 2026-11-14. ISV calculator: https://tugacarro.com/en/simulador-isv/

A plug-in hybrid can pay a quarter of the ISV, but only if it meets the required range and CO₂. Ordinary hybrids get no reduction at all. Here are the rules and what they do to the final price.

> 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

A plug-in hybrid pays 25% of the ISV if it has an electric range of at least 50 km and official CO₂ below 50 g/km (80 g/km if Euro 6e-bis). Plug-ins first registered in another EU country between 2015 and 2020 need only 25 km of range, with no CO₂ limit. A 2021 BMW 330e pays about 528 € with the reduction and 2 114 € without it. Ordinary (non plug-in) hybrids pay the full ISV.

[See the BMW 330e in the calculator](https://tugacarro.com/en/simulador-isv/?cc=1998&co2=38&f=petrol&h=phev&y=2021&m=6)

## The rules by type of hybrid

| Type | Condition | ISV payable |
|---|---|---|
| Plug-in hybrid | Electric range of 50 km or more and CO₂ below 50 g/km (80 g/km if Euro 6e-bis) | 25% |
| Plug-in first registered in another EU country in 2015–2020 | Electric range of 25 km or more, no CO₂ limit | 25% |
| Ordinary or mild hybrid | Would need over 50 km of electric range and CO₂ below 50 g/km, which these cars do not reach | 100% |
| Plug-in that fails the condition | Range below the minimum or CO₂ above the limit | 100% |
| Fully electric | — | Exempt |

Legal basis: ISV Code art. 8. The age reduction (10% to 80%) applies afterwards, as for any used car from the EU.

## Worked examples (2026 tables)

Our engine's figures on 14 November 2026.

| Car | With the plug-in reduction | Without it |
|---|---|---|
| BMW 330e, 06/2021, 38 g/km WLTP | 528 € | 2 114 € |
| Mercedes E 300 de, 06/2020, 41 g/km WLTP | 410 € | 1 638 € |
| Mercedes C 350e, 05/2015, 54 g/km (2015–2020 rule) | 204 € | 817 € |
| Toyota Yaris 1.5 Hybrid, 06/2020 (ordinary hybrid) | — | 753 € |

The C 350e has CO₂ above 50 g/km, but because it was first registered in another EU country in 2015, 25 km of range is enough.

## What to confirm before buying a plug-in

- Official electric range: the type-approved value in the papers, not what the dashboard shows.
- Official CO₂: the plug-in's weighted value in the papers.
- Euro 6e-bis: if it is, the CO₂ limit rises to 80 g/km.
- Date and country of first registration: they decide whether the 2015–2020 rule applies.
- Whether it really is a plug-in: "hybrid" in a listing is often an ordinary hybrid.

Many used plug-ins come from the Netherlands and Germany: see [importing from the Netherlands](https://tugacarro.com/en/importar-carro-holanda/) and [importing from Germany](https://tugacarro.com/en/importar-carro-alemanha/).

## Mistakes that cost hundreds to thousands of euros

- Counting on 25% for a plug-in with under 50 km of range (outside the 2015–2020 rule).
- Treating a Toyota, Lexus or other ordinary hybrid as a plug-in.
- Using the range from a press test instead of the type-approved one.
- Forgetting that the hybrid and age reductions stack: a new plug-in still pays a lot more than an 8-year-old one.

## What we do for you

We confirm in the car's papers whether the plug-in qualifies for 25%, work out the ISV, IUC and on-the-road cost, and handle registration. See also [registering an imported car](https://tugacarro.com/en/legalizar-carro-importado/).

## Frequently asked questions

**How much ISV does a plug-in hybrid pay in 2026?** 25% of the normal ISV, with an electric range of at least 50 km and official CO₂ below 50 g/km (80 g/km if Euro 6e-bis). The age reduction then applies. A 2021 BMW 330e pays about 528 €.

**Does an ordinary hybrid get an ISV reduction?** In practice no. The 60% reduction needs over 50 km of electric range and CO₂ below 50 g/km, which ordinary and mild hybrids do not reach. They pay the full ISV.

**What is the 2015–2020 plug-in rule?** A plug-in first registered in another EU country between 2015 and 2020 gets the 25% with at least 25 km of range and no CO₂ limit. That is why a 2015 Mercedes C 350e pays about 204 €.

**What changes with Euro 6e-bis?** For plug-ins approved to Euro 6e-bis, the CO₂ limit for the 25% rises from 50 to 80 g/km. The minimum range stays at 50 km.

**Where do I find the official electric range?** In the certificate of conformity and the car's type-approval data. For a Dutch car, the public register by plate helps confirm the technical data.

**Does an electric car pay ISV?** No. A fully electric car is exempt from ISV and IUC.

## Read next

- [Register an imported car](https://tugacarro.com/en/legalizar-carro-importado/)
- [ISV calculator](https://tugacarro.com/en/simulador-isv/)
- [Import from the Netherlands](https://tugacarro.com/en/importar-carro-holanda/)
- [Is importing worth it?](https://tugacarro.com/en/compensa-importar-carro/)

## Tools

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