Plug-in hybrid vehicles (PHEV)

Verified

FACT ID · isv-type-phev

Canonical value

Intermediate rate: 25% of the ISV (a 75% reduction), where the conditions are metVerified
Unit
%
Issuing authority
Diário da República — Código do ISV (texto consolidado, Lei n.º 22-A/2007)
Legal instrument
Código do ISV Art. 8.º
Last verified
Review cadence
quarterly
Notes
Requires a minimum electric range of 50 km and CO2 emissions below the statutory threshold. From 2026, for vehicles homologated under the Euro 6e-bis standard (EU Reg. 2023/443) the emissions threshold for the 25% rate rose from 50 g/km to 80 g/km CO2; the rate itself is unchanged from 2024–2025.

Change history

Initial captureIntermediate rate: 25% of the ISV (a 75% reduction), where the conditions are met

No further changes recorded yet — unchanged since it was first captured.

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