Decreto-Lei n.º 161/2026 restructures IUC billing/payment from 01-01-2027: an annual centralized settlement, paid in April in instalments. No rate change for 2026.●Verified ·
Issuing authority
Diário da República — Código do IUC (texto consolidado, Lei n.º 22-A/2007)
Legal instrument
Decreto-Lei n.º 161/2026
Last verified
Review cadence
quarterly
Notes
Affects how and when IUC is billed and paid (annual centralized settlement, April instalments) from 1 January 2027; the 2026 IUC rates above are unchanged.
Change history
Initial captureDecreto-Lei n.º 161/2026 restructures IUC billing/payment from 01-01-2027: an annual centralized settlement, paid in April in instalments. No rate change for 2026.
No further changes recorded yet — unchanged since it was first captured.