# ISV calculator Portugal 2026 — vehicle registration tax and IUC for a used car

Source: TugaCarro (https://tugacarro.com/en/simulador-isv/). Updated: 2026-10-10. Uses the Portuguese CIEC tables in force (State Budget 2026). Same engine as the Telegram bot @TugaCarroBot. Portuguese version: https://tugacarro.com/pt/simulador-isv/index.md

## Short answer

ISV (Imposto sobre Veículos) is the one-off tax paid when a car is registered in Portugal for the first time, including used imports from Germany, the Netherlands, France or anywhere else. It is computed in three steps: (1) engine-size component = cm³ × rate − deduction; (2) CO₂ component = g/km × rate − deduction, with separate petrol and diesel tables and a WLTP→NEDC conversion for cars registered from September 2018; (3) the sum is reduced by vehicle age, from 10% (up to 1 year) to 80% (10 years or more). Plug-in hybrids within the range and CO₂ limits pay 25%, conventional hybrids get no reduction, fully electric cars 0 €. Legal minimum: 100 €. The free calculator at https://tugacarro.com/en/simulador-isv/ also shows the yearly IUC road tax and the total on-the-road cost.

## Calculate online or via API

- Calculator (no sign-up): https://tugacarro.com/en/simulador-isv/
- JSON API, no auth, open CORS: `GET https://tugacarro.com/api/public/isv?cilindrada=1968&co2=112&fuel=diesel&year=2019&month=6`
  Parameters: `cilindrada` (cm³), `year`, `co2` (g/km), `fuel` = petrol | diesel | electric, `hybrid` = none | hev | phev, `electric_range_km` (km, optional), `euro_6e_bis` (true/false), `month` (1–12), `wltp` (true/false, omit for auto), `categoria` = A | B, `diesel_particles_high` (true/false).

## Table A — engine-size component (passenger cars)

| Engine size | Rate €/cm³ | Deduction |
|---|---|---|
| up to 1,000 cm³ | 1.09 | 849.03 € |
| 1,001 – 1,250 cm³ | 1.18 | 850.69 € |
| over 1,250 cm³ | 5.61 | 6,194.88 € |

## CO₂ component — petrol (NEDC values)

| CO₂ g/km | Rate €/g | Deduction |
|---|---|---|
| up to 99 | 4.62 | 427.00 € |
| 100 – 115 | 8.09 | 750.99 € |
| 116 – 145 | 52.56 | 5,903.94 € |
| 146 – 175 | 61.24 | 7,140.17 € |
| 176 – 195 | 155.97 | 23,627.27 € |
| over 195 | 205.65 | 33,390.12 € |

## CO₂ component — diesel (NEDC values)

| CO₂ g/km | Rate €/g | Deduction |
|---|---|---|
| up to 79 | 5.78 | 439.04 € |
| 80 – 95 | 23.45 | 1,848.58 € |
| 96 – 120 | 79.22 | 7,195.63 € |
| 121 – 140 | 175.73 | 18,924.92 € |
| 141 – 160 | 195.43 | 21,720.92 € |
| over 160 | 268.42 | 33,447.90 € |

## WLTP → NEDC conversion (cars registered from September 2018)

Reduction applied to the WLTP CO₂ figure before using the tables. Petrol: ≤ 99 g/km −24%; 100–115 −23%; 116–145 −22%; 146–175 −20%; 176–195 −17%; > 195 −5%. Diesel: ≤ 79 −24%; 80–95 −23%; 96–120 −22%; 121–140 −20%; 141–160 −17%; > 160 −5%.

## Age reduction (CIEC art. 11), applied to both components

| Age | Reduction | Age | Reduction |
|---|---|---|---|
| up to 1 year | 10% | 5 to 6 years | 52% |
| 1 to 2 years | 20% | 6 to 7 years | 60% |
| 2 to 3 years | 28% | 7 to 8 years | 65% |
| 3 to 4 years | 35% | 8 to 9 years | 70% |
| 4 to 5 years | 43% | 9 to 10 years | 75% |
| | | 10 years or more | 80% |

## Special rules

- Plug-in hybrids (PHEV): pay 25% of the ISV with an electric range ≥ 50 km and official CO₂ < 50 g/km (< 80 g/km if Euro 6e-bis); 25 km and no CO₂ limit if first registered in another EU state between 2015 and 2020.
- Conventional hybrids (HEV): no reduction. The 60% rate needs an electric range over 50 km and CO₂ < 50 g/km.
- Fully electric: exempt from ISV (art. 7-A CIEC) and from IUC.
- Diesel with particulate emissions ≥ 0.001 g/km (in practice pre-Euro 6, before 2015): 500 € surcharge, also reduced by age.
- Category B (motorhomes, goods vehicles): engine-size component only, Table B (up to 1,250 cm³: 5.30 €/cm³ − 3,331.68 €; above: 12.58 €/cm³ − 12,138.47 €).
- Relocation exemption: car owned ≥ 6 months, residence abroad ≥ 6 months, request within 12 months of moving, no sale for the following 12 months.

## ISV for 18 commonly imported models (2026 tables, first registered June of the year shown, typical specs of the most common version)

| Model | Year | cm³ | CO₂ g/km | Fuel | ISV | IUC/year |
|---|---|---|---|---|---|---|
| VW Golf 2.0 TDI (150 hp) | 2019 | 1,968 | 112 | diesel | 1,763 € | 241.50 € |
| VW Passat 2.0 TDI | 2018 | 1,968 | 119 | diesel | 2,123 € | 241.50 € |
| BMW 320d | 2017 | 1,995 | 111 | diesel | 1,649 € | 241.50 € |
| BMW 520d | 2018 | 1,995 | 118 | diesel | 2,145 € | 241.50 € |
| Mercedes C 220 d | 2018 | 1,950 | 117 | diesel | 2,045 € | 241.50 € |
| Audi A4 2.0 TDI | 2017 | 1,968 | 109 | diesel | 1,571 € | 241.50 € |
| Audi Q5 2.0 TDI quattro | 2018 | 1,968 | 134 | diesel | 2,841 € | 278.85 € |
| Skoda Octavia 2.0 TDI | 2020 | 1,968 | 118 | diesel | 2,062 € | 241.50 € |
| Peugeot 3008 1.5 BlueHDi | 2020 | 1,499 | 120 | diesel | 1,028 € | 158.29 € |
| Audi A3 1.5 TFSI | 2019 | 1,498 | 128 | petrol | 793 € | 148.22 € |
| VW Polo 1.0 TSI | 2020 | 999 | 115 | petrol | 100 € (minimum) | 111.46 € |
| Ford Focus 1.0 EcoBoost | 2019 | 999 | 119 | petrol | 100 € (minimum) | 111.46 € |
| Toyota Yaris 1.5 Hybrid | 2020 | 1,490 | 90 | HEV, no reduction | 753 € | 148.22 € |
| Toyota Corolla 1.8 Hybrid | 2021 | 1,798 | 102 | HEV, no reduction | 1,806 € | 221.38 € |
| BMW 330e | 2021 | 1,998 | 38 | PHEV petrol | 528 € | 221.38 € |
| Mercedes E 300 de | 2020 | 1,950 | 41 | PHEV diesel | 410 € | 241.50 € |
| Porsche Cayenne 3.0 V6 | 2018 | 2,995 | 215 | petrol | 6,430 € | 781.60 € |
| Tesla Model 3 | 2021 | — | 0 | electric | 0 € (exempt) | 0 € |

## Importing a car into Portugal: the process in one paragraph

Buy the car, transport it by truck (≈ 1,100 €), then declare and pay the ISV, have the car inspected, registered and legalised (about 350 € in total), insurance and the first year's IUC. A used car (over 6 months and 6,000 km) pays no VAT (IVA) in Portugal; otherwise 23% VAT applies. Total time: 2 to 6 weeks.

## FAQ

**What is ISV?** The one-off vehicle tax paid on first registration in Portugal, for new and used imported cars alike.
**Is VAT charged on a used car from Germany?** No, if over 6 months and 6,000 km; otherwise 23% in Portugal.
**WLTP or NEDC?** Use field V.7 of the registration document. Cars registered from September 2018 are WLTP; the calculator converts to the NEDC equivalent as the law requires.
**Is the result exact?** It is an estimate with the current tables; the final amount is set by the Portuguese tax authority (AT) when the tax is assessed.

## About TugaCarro

Tools for people who buy cars domestically or abroad and register them in Portugal: ISV/IUC calculator and a Telegram bot (https://t.me/TugaCarroBot) that watches foreign car marketplaces and alerts you to new listings. On foreign listings, the ISV button estimates the ISV, on-the-road cost and margin (±30%). Portuguese import guide: https://tugacarro.com/pt/importar-carro-alemanha/index.md

Official sources: Código do Imposto sobre Veículos (CIEC, Diário da República); Portal das Finanças. General information, not tax advice.