Portuguese IUC calculator
The annual vehicle tax for cars, motorcycles, vans, lorries, boats and aircraft, from the CIUC tables in force in 2026 — including the diesel surcharge and the first-registration coefficient.
- Engine size component: €63.74 — CIUC art. 10.º n.º 1
- CO₂ component: €65.15 — CIUC art. 10.º n.º 1
- First-registration year coefficient: €19.33 — CIUC art. 10.º n.º 3
Also exempt by law, not calculated here:
- State, diplomatic, museum, seized, abandoned and forest-brigade vehicles (art. 5.º n.º 1)
- Category C used principally for itinerant entertainment: 50% (art. 5.º n.º 8 c))
Estimate from the CIUC tables (Lei 22-A/2007, rates as restated by Lei 82/2023 and unchanged in 2025 and 2026) and the diesel surcharge (Lei 82-B/2014, art. 216.º). AT's own assessment on the Portal das Finanças is the one you pay.
Frequently asked questions
How is IUC calculated for a car registered after July 2007?
Category B adds an engine-size amount and a CO₂ amount from CIUC art. 10.º n.º 1, plus an extra CO₂ amount for cars first registered after 1 January 2017 above 180 g/km NEDC or 205 g/km WLTP. The sum is multiplied by a coefficient for the year of first registration: 1.00 for 2007, 1.05 for 2008, 1.10 for 2009 and 1.15 from 2010 (art. 10.º n.º 3).
Do diesel cars pay more IUC?
Yes. Diesel cars in categories A and B also pay the IUC surcharge (adicional) of Lei 82-B/2014, art. 216.º, which the 2026 State Budget keeps in force (Lei 73-A/2025, art. 94.º). For category B it ranges from €5.02 to €68.85 depending on engine size.
Do electric cars pay IUC?
No. Exclusively electric vehicles are exempt (CIUC art. 5.º n.º 1 e)).
When do I pay IUC?
In 2026, in the month of the registration anniversary (CIUC art. 17.º). From 2027, DL 161/2026 moves IUC to the calendar year with new payment months.