What you need to enter
Use the registration certificate and certificate of conformity (CoC) for the vehicle’s technical details. Enter the engine size in cubic centimetres, fuel type, first-registration date, CO₂ emissions and the test cycle. The CoC identifies the relevant emissions value and whether it is WLTP or NEDC. Do not choose a cycle based on the car’s age alone: use the cycle tied to the value on the document.
For a diesel, check the CoC or technical homologation for particulate emissions. If that figure is missing, the ISV particulate surcharge may apply. For the age calculation, use the first-registration date and the date relevant to the DAV deadline.
How ISV is worked out
ISV combines an engine-size component and a CO₂ component. The environmental component uses separate petrol and diesel scales, with separate WLTP and NEDC tables. For diesel cars, a particulate surcharge applies when emissions are at least 0.001 g/km or are unknown. A minimum ISV also applies. The official calculation tables are shown here:
| 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.
| 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.
For a used car with definitive registration in another EU state, Tabela D reduces the whole tax, including both components and any particulate surcharge. Age runs from first registration to the end of the DAV deadline after the car enters 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.
The estimate cannot replace the customs calculation. The official assessment on the DAV is what you pay.
Exceptions and reductions
Fully electric cars are outside ISV. Some hybrids and plug-in hybrids qualify for reduced rates, but the conditions depend on electric range, CO₂ and, for some vehicles, homologation or first-registration details. A hybrid badge alone does not establish eligibility.
Some other vehicle categories and natural-gas vehicles also have reduced rates. Check the vehicle’s documents and the applicable legal conditions. The age reduction described above is for used cars definitively registered in another EU state. A car from outside the EU, such as the United Kingdom or Switzerland, does not get that Tabela D reduction; customs duty and import VAT may apply.
If the customs assessment seems excessive, the law provides an alternative commercial-value method that can be requested before the payment deadline. It involves an evaluation fee.
What this calculator does not include
This estimate covers ISV only. It does not add VAT, transport, registration fees or annual road tax. For the broader Portugal import-cost estimate, use the full landed-cost calculator.
Worked examples
Petrol · 2021 · 1,498 cm³ · 128 g/km WLTP
- First registration
- 1 Jun 2021
- Fuel
- Petrol
- CO₂ (g/km)
- 128 g/km WLTP
- Engine size (cm³)
- 1,498 cm³
- 01 · Engine-size component€2,208.90
1498 × 5.61 − 6194.88CISV art. 7.º n.º 1 a), Tabela A, componente cilindrada - 02 · Environmental component (CO2 WLTP/petrol)€55.39
128 × 5.27 − 619.17CISV art. 7.º n.º 1 a), Tabela A, componente ambiental WLTP/petrol - 03 · Tabela A result × art. 8.º rate€2,264.29
(2208.9 + 55.39) × 100%CISV art. 7.º Tabela A at the full rate - 04a · Age reduction, engine-size component (Over 5 to 6 years)€1,148.63
(2208.9 × 100%) × 52%CISV art. 11.º n.º 1-2, Tabela D - 04b · Age reduction, environmental component (Over 5 to 6 years)€28.80
(55.39 × 100%) × 52%CISV art. 11.º n.º 1-2, Tabela D - 06 · Subtotal = 03 − 04a − 04b + 05 − 05a€1,086.86
2264.29 − 1148.63 − 28.8 + 0 − 0CISV art. 7.º and 11.º - 11 · Total ISV€1,086.86
= 06CISV art. 7.º n.º 4: the total payable may not be below EUR 100
ISV to pay: €1,086.86
- Tabela D age counted to 2026-12-01; the legal clock stops at the DAV deadline (20 working days after the car enters Portugal).
- First registration day unknown: the 15th is assumed; the range covers the whole month.
- With a DAV deadline from 2027-06-16 the car enters a cheaper Tabela D band: ISV EUR 905.72 (EUR 181.14 less).
Diesel · 2020 · 1,968 cm³ · 135 g/km WLTP
- First registration
- 1 Mar 2020
- Fuel
- Diesel
- CO₂ (g/km)
- 135 g/km WLTP
- Engine size (cm³)
- 1,968 cm³
- 01 · Engine-size component€4,845.60
1968 × 5.61 − 6194.88CISV art. 7.º n.º 1 a), Tabela A, componente cilindrada - 02 · Environmental component (CO2 WLTP/diesel)€1,419.55
135 × 65.04 − 7360.85CISV art. 7.º n.º 1 a), Tabela A, componente ambiental WLTP/diesel - 03 · Tabela A result × art. 8.º rate€6,265.15
(4845.6 + 1419.55) × 100%CISV art. 7.º Tabela A at the full rate - 04a · Age reduction, engine-size component (Over 6 to 7 years)€2,907.36
(4845.6 × 100%) × 60%CISV art. 11.º n.º 1-2, Tabela D - 04b · Age reduction, environmental component (Over 6 to 7 years)€851.73
(1419.55 × 100%) × 60%CISV art. 11.º n.º 1-2, Tabela D - 05 · Diesel particulate surcharge€500.00
diesel, particulates ≥ 0.001 g/km or unknownCISV art. 7.º n.º 3 - 05a · Age reduction, particulate surcharge (Over 6 to 7 years)€300.00
500 × 60%CISV art. 11.º n.º 1 - 06 · Subtotal = 03 − 04a − 04b + 05 − 05a€2,706.06
6265.15 − 2907.36 − 851.73 + 500 − 300CISV art. 7.º and 11.º - 11 · Total ISV€2,706.06
= 06CISV art. 7.º n.º 4: the total payable may not be below EUR 100
ISV to pay: €2,506.06 – €2,706.06
- Tabela D age counted to 2026-12-01; the legal clock stops at the DAV deadline (20 working days after the car enters Portugal).
- First registration day unknown: the 15th is assumed; the range covers the whole month.
- Diesel: EUR 500 particulate surcharge assumed; none if the CoC shows < 0.001 g/km.
- With a DAV deadline from 2027-03-16 the car enters a cheaper Tabela D band: ISV EUR 2367.8 (EUR 338.26 less).
Plug-in hybrid · 2022 · 1,395 cm³ · 33 g/km WLTP · 60 km EV
- First registration
- 1 Sept 2022
- Fuel
- Plug-in hybrid
- CO₂ (g/km)
- 33 g/km WLTP
- Engine size (cm³)
- 1,395 cm³
- 01 · Engine-size component€1,631.07
1395 × 5.61 − 6194.88CISV art. 7.º n.º 1 a), Tabela A, componente cilindrada - 02 · Environmental component (CO2 WLTP/petrol)-€28.50
33 × 0.44 − 43.02CISV art. 7.º n.º 1 a), Tabela A, componente ambiental WLTP/petrol - 03 · Tabela A result × art. 8.º rate€400.64
(1631.07 + -28.5) × 25%CISV art. 8.º n.º 1: d) 25%: plug-in hybrid, electric range ≥ 50 km and CO2 < 50 g/km, … - 04a · Age reduction, engine-size component (Over 4 to 5 years)€175.34
(1631.07 × 25%) × 43%CISV art. 11.º n.º 1-2, Tabela D - 04b · Age reduction, environmental component (Over 4 to 5 years)-€3.06
(-28.5 × 25%) × 43% (printed by AT, not deducted: the environmental component is not positive)CISV art. 11.º n.º 1-2, Tabela D - 06 · Subtotal = 03 − 04a − 04b + 05 − 05a€225.30
400.64 − 175.34 − 0 + 0 − 0CISV art. 7.º and 11.º - 11 · Total ISV€225.30
= 06CISV art. 7.º n.º 4: the total payable may not be below EUR 100
ISV to pay: €225.30
- Tabela D age counted to 2026-12-01; the legal clock stops at the DAV deadline (20 working days after the car enters Portugal).
- First registration day unknown: the 15th is assumed; the range covers the whole month.
- With a DAV deadline from 2027-09-16 the car enters a cheaper Tabela D band: ISV EUR 188.6 (EUR 36.7 less).
Official sources and simulators
- Código do Imposto sobre Veículos (Lei 22-A/2007), consolidated · Diário da República
- State Budget 2026 (Lei 73-A/2025) · Diário da República
- ISV calculation FAQ · Autoridade Tributária e Aduaneira
Frequently asked questions
How much ISV is due on a used car from Germany?
It depends on engine size, CO₂, fuel, particulate emissions and age. A used car registered in another EU state gets the Tabela D age reduction on the whole tax: 10% under one year old, rising to 80% for cars over ten years old. The worked examples below show three typical cases.
Which CO₂ value should I enter?
Use the value and test cycle shown on the certificate of conformity. WLTP and NEDC use different tables.
Do electric cars pay ISV?
Fully electric cars are outside the scope of ISV.
Does a hybrid always get a reduced rate?
No. The reduced rates apply only when the vehicle meets the legal fuel, electric-range, CO₂ and, where relevant, homologation conditions.
Is this the amount I will pay?
It is an estimate. The official assessment on your DAV is the amount you pay.