What is the IUC in Portugal?

The IUC (Imposto Único de Circulação) is the annual tax you pay every year for owning a vehicle in Portugal. It is the successor to the old "selo" (road tax) and is due each year in the month the car was first registered. For Category B cars it is calculated from engine capacity, CO2 emissions and the year of first registration.

Are electric cars exempt from IUC in Portugal?

Yes. In 2026, 100% electric vehicles are fully exempt from the annual IUC. Conventional and plug-in hybrids are not exempt — they pay the IUC normally, based on their engine capacity and CO2 emissions.

IUC Calculator 2026 — Annual Car Tax Portugal

Fuel type

Engine capacity (cm³)

CO₂ emissions (g/km)

Homologation norm

Cars registered new from 2020 onwards use WLTP. Check the vehicle's CoC / registration document if unsure.

First registration year

This tool covers Category B cars — those first registered in the EU/EEE from July 2007. Cars first registered before July 2007 use a different (cylinder-only) table not modelled here.

Estimate only, based on the official 2026 Category B (Categoria B) IUC tables and assuming the car was first registered in the EU/EEE. Full-electric cars are exempt; conventional and plug-in hybrids pay the IUC normally. Cars first registered before July 2007 fall under a different (cylinder-only) table that is not modelled here. The final IUC is set by the Autoridade Tributária. We handle your car import — ISV, customs (DAV) and IMT registration — for a fixed fee.

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IUC Calculator 2026: annual car tax in Portugal