How it works
How the ISV and the import cost are calculated
The calculator applies the Código do ISV and the VAT rules in force on your planned registration date, line by line. This is what it adds up, which inputs matter most and where its estimates stop.
What the calculator adds up
Read this section: What the calculator adds up
Landed cost = price paid to the seller + Portuguese VAT (if due) + ISV + transport + registration fees.
- Price: what you pay the seller. For a new means of transport, the price without the foreign VAT.
- VAT: only when the car counts as a new means of transport (6 months or less since first registration, or 6,000 km or less) or you buy as a VAT-registered business.
- ISV: the vehicle tax, with the customs working shown step by step.
- Transport: a typical estimate per country; replace it with your quote.
- Registration fees: inspection, IMT, ownership registration and plates.
Each tax line names its legal basis and the table version used; estimated costs are marked as assumptions. Add any taxes and export costs in the country of purchase (for example export plates, or the Spanish transfer tax on a private sale). Annual taxes (the IUC in Portugal, the Kfz-Steuer in Germany) are shown for information and are not in the total.
The inputs that matter most
Read this section: The inputs that matter most
- CO₂ and its test cycle (WLTP or NEDC): the environmental component rises steeply with CO₂.
- Engine size: above 1,250 cm³ each cubic centimetre adds €5.61 before reductions.
- First registration date: sets the age reduction, from 10% to 80% for used cars from another EU country.
- Fuel: diesels pay a €500 particulate surcharge unless the certificate shows less than 0.001 g/km; plug-in hybrids that meet the conditions pay 25%; electric cars pay no ISV.
- Seller’s VAT status and mileage: decide whether Portuguese VAT applies.
The age reduction
Read this section: The age reduction
For a used car registered in another EU country, the whole ISV is reduced by age, counted from the first registration to the end of the DAV deadline (20 working days after the car arrives in Portugal):
| 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.
A worked example
Read this section: A worked example
Worked example: a 2021 petrol hatchback bought from a German dealer
- Asking price
- €19,900
- Bought from
- a dealer (margin scheme), Germany
- First registered
- June 2021
- Mileage
- 62,000 km
- Fuel
- Petrol
- Engine size
- 1,498 cm³
- CO₂ (WLTP)
- 128 g/km
| Cost | Amount |
|---|---|
| Price paid to the seller | €19,900 |
| Vehicle tax (ISV) | €1,086.86 |
| Transport (open truck) | €1,600 (€1,200 to €2,000) |
| 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 | €22,825.38 (€22,425.38 to €23,345.38) |
- ISV €1,086.86: 5 years 5 months old at the DAV deadline, so a 52% age reduction.
- 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.
The full working, all tables and the special rates for hybrids are in the ISV guide. For VAT, see VAT on imported cars; for the steps after the calculation, the DAV and registration guide.
What it does not cover
Read this section: What it does not cover
- Cars from outside the EU (customs duty, import VAT, no age reduction).
- Exemptions, such as the one for people transferring their residence to Portugal, and the alternative valuation you can request from customs.
- Spain and the Netherlands as destinations: use the official simulators of the Agencia Tributaria (Modelo 576) and the Belastingdienst (BPM).
Frequently asked questions
Is this the official ISV simulator?
No. AT has its own simulator in the reserved area of the Portal das Finanças. Ours uses the same published tables and was tested against real AT assessments (DAVs), but the amount customs assesses on your DAV is the one you pay.
Which CO₂ value do I enter, WLTP or NEDC?
The one on the certificate of conformity, with its test cycle. Most cars registered from 2019 have WLTP values. For a car registered in the Netherlands, the Dutch plate lookup prefills it; still check it against the certificate of conformity.
Why is the result a range?
When the seller's VAT status is unknown, the calculator works out both cases. The ISV is also shown as a range for a diesel when it is not known whether the particulate surcharge applies, and the transport and some fees are estimates.
Why does the planned registration date matter?
The age reduction is counted to the end of the DAV deadline, and tax rules and tables can change; the calculator uses the version in force on that date. A car that moves into the next age band before that deadline pays less; the result tells you when that happens.
Does it cover cars from outside the EU?
Not yet. Imports from Great Britain, Switzerland or elsewhere outside the EU may pay customs duty and import VAT, and get no ISV age reduction. See VAT on imported cars.
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
- How ISV is calculated (FAQ) · Autoridade Tributária e Aduaneira
- Purchase of a vehicle: taxes (ISV and IVA) · Autoridade Tributária e Aduaneira
- RITI, article 6 (new means of transport) · Autoridade Tributária e Aduaneira
- Ofício-Circulado 25099/2026 (State Budget 2026 changes to ISV) · Autoridade Tributária e Aduaneira