Guide · ISV
ISV on used imported cars: calculation, tables and reductions
ISV (Imposto sobre Veículos) is the one-off vehicle tax you pay to register a car in Portugal. For a used car from another EU country it depends on four things: engine size, CO₂, fuel and age. Here is how each one enters the calculation, with the official tables and worked examples.
How ISV is calculated
ISV has two components, each worked out from Tabela A of the Código do ISV (article 7):
- Engine-size component: engine size in cm³ × rate − a fixed amount (parcela a abater).
- Environmental component: CO₂ in g/km × rate − a fixed amount, from the table for the car’s fuel (petrol or diesel) and test cycle (WLTP or NEDC).
The two are added. For a diesel, the €500 particulate surcharge is added too. Then come the reductions: a lower rate for some hybrids and gas cars (article 8) and, for used cars from another EU country, the age reduction of Tabela D (article 11). The minimum ISV is €100. Fully electric cars are outside the tax.
The environmental component can be negative for very low-CO₂ cars, such as plug-in hybrids. It then reduces the engine-size component.
This is the working for the 2021 petrol car from our worked examples, step by step as customs prints it in section R of the DAV:
| Line | Working | Amount |
|---|---|---|
| 01 · Engine-size component | 1498 × 5.61 − 6194.88 | €2,208.90 |
| 02 · Environmental component (CO₂ WLTP/petrol) | 128 × 5.27 − 619.17 | €55.39 |
| 03 · Tabela A result × art. 8.º rate | (2208.9 + 55.39) × 100% | €2,264.29 |
| 04a · Age reduction, engine-size component (Over 5 to 6 years) | (2208.9 × 100%) × 52% | €1,148.63 |
| 04b · Age reduction, environmental component (Over 5 to 6 years) | (55.39 × 100%) × 52% | €28.80 |
| 06 · Subtotal = 03 − 04a − 04b + 05 − 05a | 2264.29 − 1148.63 − 28.8 + 0 − 0 | €1,086.86 |
| 11 · Total ISV | = 06 | €1,086.86 |
Example: a 2021 petrol hatchback bought from a German dealer, registered on 1 Dec 2026.
Engine-size component
| Engine size (cm³) | Rate (€ per unit) | Amount deducted (€) |
|---|---|---|
| up to 1,000 | 1.09 | 849.03 |
| 1,001 to 1,250 | 1.18 | 850.69 |
| over 1,250 | 5.61 | 6,194.88 |
Source: Código do ISV, art. 7.º. Table in force from 1 Jan 2024.
A 1,000 cm³ engine pays about €241 before reductions; a 2,000 cm³ engine about €5,025. The jump comes from the third band.
Environmental component
Use the table that matches the test cycle of the CO₂ figure on the certificate of conformity. Cars homologated more recently have WLTP values; older cars may only have NEDC values. The WLTP and NEDC tables differ because the two test cycles give different CO₂ figures for the same car.
| CO₂ (g/km) | Rate (€ per unit) | Amount deducted (€) |
|---|---|---|
| up to 110 | 0.44 | 43.02 |
| 111 to 115 | 1.10 | 115.80 |
| 116 to 120 | 1.38 | 147.79 |
| 121 to 130 | 5.27 | 619.17 |
| 131 to 145 | 6.38 | 762.73 |
| 146 to 175 | 41.54 | 5,819.56 |
| 176 to 195 | 51.38 | 7,247.39 |
| 196 to 235 | 193.01 | 34,190.52 |
| over 235 | 233.81 | 41,910.96 |
Source: Código do ISV, art. 7.º. Table in force from 1 Jan 2024.
| CO₂ (g/km) | Rate (€ per unit) | Amount deducted (€) |
|---|---|---|
| up to 110 | 1.72 | 11.50 |
| 111 to 120 | 18.96 | 1,906.19 |
| 121 to 140 | 65.04 | 7,360.85 |
| 141 to 150 | 127.40 | 16,080.57 |
| 151 to 160 | 160.81 | 21,176.06 |
| 161 to 170 | 221.69 | 29,227.38 |
| 171 to 190 | 274.08 | 36,987.98 |
| over 190 | 282.35 | 38,271.32 |
Source: Código do ISV, art. 7.º. Table in force from 1 Jan 2024.
| CO₂ (g/km) | Rate (€ per unit) | Amount deducted (€) |
|---|---|---|
| up to 99 | 4.62 | 427.00 |
| 100 to 115 | 8.09 | 750.99 |
| 116 to 145 | 52.56 | 5,903.94 |
| 146 to 175 | 61.24 | 7,140.17 |
| 176 to 195 | 155.97 | 23,627.27 |
| over 195 | 205.65 | 33,390.12 |
Source: Código do ISV, art. 7.º. Table in force from 1 Jan 2024.
| CO₂ (g/km) | Rate (€ per unit) | Amount deducted (€) |
|---|---|---|
| up to 79 | 5.78 | 439.04 |
| 80 to 95 | 23.45 | 1,848.58 |
| 96 to 120 | 79.22 | 7,195.63 |
| 121 to 140 | 175.73 | 18,924.92 |
| 141 to 160 | 195.43 | 21,720.92 |
| over 160 | 268.42 | 33,447.90 |
Source: Código do ISV, art. 7.º. Table in force from 1 Jan 2024.
Diesel particulate surcharge
Diesel passenger cars pay an extra €500, unless the certificate of conformity (or, if there is none, the technical homologation) shows particulate emissions below 0.001 g/km. Exactly 0.001 does not qualify. For a used car from the EU, the age reduction applies to the surcharge as well.
Age reduction for used cars from the EU (Tabela D)
A used car with a definitive registration in another EU Member State pays less, by age. Since 2025 one percentage applies to the whole tax: the engine-size component, the environmental component and the particulate surcharge.
| Age at the DAV deadline | Reduction | You pay |
|---|---|---|
| up to 1 year | 10% | 90% |
| over 1 to 2 years | 20% | 80% |
| over 2 to 3 years | 28% | 72% |
| over 3 to 4 years | 35% | 65% |
| over 4 to 5 years | 43% | 57% |
| over 5 to 6 years | 52% | 48% |
| over 6 to 7 years | 60% | 40% |
| over 7 to 8 years | 65% | 35% |
| over 8 to 9 years | 70% | 30% |
| over 9 to 10 years | 75% | 25% |
| over 10 years | 80% | 20% |
Source: Código do ISV, art. 11.º. Table in force from 1 Jan 2025.
Two details matter:
- Age is counted from the first registration to the end of the DAV deadline (20 working days after the car enters Portugal), not to the day you file. A car that crosses into the next band just before that deadline pays noticeably less.
- It applies to EU registrations only. Cars registered outside the EU (Norway, the United Kingdom or Switzerland, for example) do not get it; AT states that used cars from third countries have no age reduction.
The same petrol car at different ages shows how much the reduction matters:
| Age | Reduction | ISV |
|---|---|---|
| 0 years 6 months | 10% | €2,047 |
| 2 years 6 months | 28% | €1,638 |
| 4 years 6 months | 43% | €1,297 |
| 6 years 6 months | 60% | €910 |
| 8 years 6 months | 70% | €682 |
| 10 years 6 months | 80% | €455 |
Petrol car, 1,498 cm³ and 130 g/km (WLTP), registered on 1 Dec 2026; calculated by the calculator's engine.
Hybrids, plug-in hybrids, gas and electric cars (article 8)
The percentages below are what you pay of the normal ISV, before the age reduction.
| Car | You pay | Conditions |
|---|---|---|
| Hybrid (not plug-in) | 60% | Electric range over 50 km and CO₂ below 50 g/km |
| Plug-in hybrid | 25% | Electric range of at least 50 km and CO₂ below 50 g/km, or below 80 g/km if homologated Euro 6e-bis |
| Plug-in hybrid registered in another EU state in 2015–2020 | 25% | Electric range of at least 25 km; no CO₂ limit |
| Natural gas only | 40% | Runs exclusively on natural gas |
| Mixed-use light vehicle | 40% | Over 2,500 kg gross, at least 7 seats, no permanent or selectable four-wheel drive |
| Fully electric | 0% | Outside the scope of ISV |
An ordinary self-charging hybrid does not meet the range condition and pays the full rate. The Euro 6e-bis limit of 80 g/km was added by the 2026 State Budget; our calculator applies the 50 g/km limit unless you confirm the car is Euro 6e-bis.
Worked example: a 2022 plug-in hybrid SUV bought from a Dutch dealer
- Asking price
- €27,900
- Bought from
- a dealer (VAT shown separately), Netherlands
- First registered
- September 2022
- Mileage
- 48,000 km
- Fuel
- Plug-in hybrid
- Engine size
- 1,395 cm³
- CO₂ (WLTP)
- 33 g/km
- Electric range
- 60 km
| Cost | Amount |
|---|---|
| Price paid to the seller | €27,900 |
| Vehicle tax (ISV) | €225.30 |
| Transport (open truck) | €1,500 (€1,125 to €1,875) |
| Inspection for registration (inspeção para atribuição de matrícula) | €93.52 |
| Registration request (Modelo 9, IMT) | €45 (€45 to €165) |
| Initial ownership registration (IRN) | €55 |
| Number plates | €45 |
| Landed cost | €29,863.82 (€29,488.82 to €30,358.82) |
- ISV €225.30: 4 years 2 months old at the DAV deadline, so a 43% age reduction.
- The environmental component here is negative: it lowers the tax, and the age reduction is worked out on the engine-size component only. That is how the AT assessments (DAVs) of plug-in hybrids we checked from 2025 and 2026 calculate it; AT's public guidance does not describe this case, so confirm the amount with AT before relying on it.
- A used car for VAT (over 6 months and over 6,000 km) bought by a private buyer and collected abroad: the price paid to the seller settles the VAT, so no Portuguese VAT. Dealer-arranged delivery can change this.
- Transport and number plates are estimates; replace them with quotes.
If the ISV seems too high: the alternative formula
Article 11 n.os 3 and 4 let you ask customs to calculate the tax on the car’s actual commercial value instead of Tabela D:
ISV = (V ÷ VR) × Y + (1 − U ÷ UR) × C
where V is the car’s commercial value, VR the original price of the same model new, Y the engine-size component, C the environmental component plus the particulate surcharge, U the car’s age in days and UR a reference set each year (9,240 days for 2026). You file the request on Modelo 1460.1, with evidence of the value, before the payment deadline. A valuation fee applies, and customs issues a new assessment.
What changed recently
- 2025 State Budget (Lei 45-A/2024): a single age-reduction percentage now applies to the whole tax for used cars from the EU. Before, the environmental component had its own column with smaller reductions for the same age.
- 2026 State Budget (Lei 73-A/2025): plug-in hybrids homologated Euro 6e-bis qualify for 25% with CO₂ below 80 g/km. Tabela A was not changed.
- 2027 State Budget proposal: no change to the ISV rates in the version submitted to Parliament (checked 31 October 2026). This is a proposal, not law.
Paying the ISV
The ISV is assessed on the DAV, the vehicle customs declaration you file on the Portal das Finanças within 20 working days of the car entering Portugal. You pay it with the payment document (DUC) within 10 working days of notification of the assessment. The DAV and registration guide covers the whole process.
Worked examples are calculated by the same engine as the calculator, for registration on 1 Dec 2026.
Frequently asked questions
Do electric cars pay ISV?
No. Fully electric cars are outside the scope of ISV (Código do ISV, art. 2.º n.º 2 a)).
Does a normal hybrid get a lower ISV?
Usually not. The 60% rate for hybrids needs an electric range over 50 km and CO₂ below 50 g/km, which self-charging hybrids do not reach, so they pay the full rate. Plug-in hybrids that meet the conditions pay 25%.
From when is the car's age counted?
From its first registration to the end of the deadline for filing the DAV (20 working days after the car enters Portugal), not to the day you file it.
Does the age reduction apply to a car from the UK or Switzerland?
No. The Tabela D reduction applies to cars registered in another EU Member State. AT says used cars from third countries get no age reduction; customs duty and import VAT may also apply. See VAT on imported cars.
Can I challenge a high ISV?
Yes. If you think the assessment is excessive, you can ask customs, before the payment deadline, to use the alternative formula based on the car's commercial value (Código do ISV, art. 11.º n.os 3 and 4), with form Modelo 1460.1 and evidence of the value. A valuation fee applies.
Will ISV change in 2027?
The 2027 State Budget proposal submitted to Parliament (Proposta de Lei 110/XVII/2.ª) did not change the ISV rates when we checked on 31 October 2026. A proposal is not law; we will update this guide when the budget is published.
Official sources
Checked on 31 Oct 2026. Rules and fees change: follow the links before you act.
- Código do Imposto sobre Veículos (Lei 22-A/2007), consolidated · Diário da República
- Código do ISV (PDF, consolidated by AT) · Autoridade Tributária e Aduaneira
- How ISV is calculated (FAQ) · Autoridade Tributária e Aduaneira
- Used vehicles: reductions (FAQ) · Autoridade Tributária e Aduaneira
- Lei 45-A/2024 (State Budget 2025), article 99 (new Tabela D) · Diário da República
- Ofício-Circulado 25099/2026 (State Budget 2026 changes to ISV) · Autoridade Tributária e Aduaneira
- Ofício-Circulado 25098/2025 (alternative formula: UR for 2026) · Autoridade Tributária e Aduaneira
- Ofício-Circulado 35084/2017 (ISV requests, Modelo 1460.1) · Autoridade Tributária e Aduaneira
- State Budget 2027 proposal (Proposta de Lei 110/XVII/2.ª) · Assembleia da República