ISV calculator 2026 · official tables

How much ISV will you pay to register an imported car in Portugal?

Enter engine size, CO₂ and the year of first registration. The calculator applies the Portuguese CIEC tables (State Budget 2026), the age reduction, hybrid rules and the WLTP→NEDC conversion, and shows the ISV, the yearly IUC road tax and the total on-the-road cost.

Import guide: Importing a car from Germany to Portugal.

Same engine as the TugaCarro Telegram bot Instant result, no sign-up Method and test cases published

Calculate ISV

Passenger cars and motorhomes

Only a plug-in with ≥ 50 km electric range and CO₂ < 50 g/km gets a real reduction. A conventional hybrid pays the full table.

Where do I find them? On the EU registration certificate: P.1 = engine capacity (cm³), V.7 = CO₂ (g/km), B = date of first registration, P.3 = fuel type.

Advanced: emissions standard and diesel particulates

Auto: WLTP for cars registered from September 2018, NEDC before. Particulate surcharge applied to diesels registered before 2015 (pre-Euro 6).

Total on-the-road cost (optional)

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How it works

ISV in 2026: two components and an age reduction

ISV (Imposto sobre Veículos) is paid once, when the car gets a Portuguese registration. For a used car imported from the EU the calculation has three steps.

1

Engine-size component

Engine displacement (cm³) times the bracket rate, minus a fixed deduction. Above 1,250 cm³ the rate jumps to 5.61 €/cm³, which is why a 2.0 pays far more than a 1.2.

2

CO₂ component

Same logic with the g/km CO₂ figure, with separate petrol and diesel tables. WLTP figures (cars from September 2018) are converted to the NEDC equivalent before the table is applied.

3

Age reduction

For used imports, the sum of both components is reduced by 10% (up to 1 year) to 80% (10 years or more). Plug-in hybrids within the range and CO₂ limits pay 25%, electric cars nothing, conventional hybrids get no reduction.

Table A: engine-size component (passenger cars)

Engine sizeRate €/cm³Deduction
up to 1,000 cm³1.09849.03 €
1,001 – 1,250 cm³1.18850.69 €
over 1,250 cm³5.616,194.88 €

Age reduction (CIEC art. 11)

AgeReductionAgeReduction
up to 1 year10%5 to 6 years52%
1 to 2 years20%6 to 7 years60%
2 to 3 years28%7 to 8 years65%
3 to 4 years35%8 to 9 years70%
4 to 5 years43%9 to 10 years75%
10 years or more80%

CO₂ component: petrol (NEDC)

CO₂ g/kmRate €/gDeduction
up to 994.62427.00 €
100 – 1158.09750.99 €
116 – 14552.565,903.94 €
146 – 17561.247,140.17 €
176 – 195155.9723,627.27 €
over 195205.6533,390.12 €

CO₂ component: diesel (NEDC)

CO₂ g/kmRate €/gDeduction
up to 795.78439.04 €
80 – 9523.451,848.58 €
96 – 12079.227,195.63 €
121 – 140175.7318,924.92 €
141 – 160195.4321,720.92 €
over 160268.4233,447.90 €
Pre-Euro 6 diesel: a 500 € particulate surcharge (PM ≥ 0.001 g/km) is added, also reduced by age. In practice almost every diesel registered before 2015 is affected. If the certificate of conformity shows particulates below the limit, switch it off in the advanced options.
WLTP vs NEDC: the WLTP figure on the certificate is higher than the old NEDC one. Portuguese law applies a 5% to 24% reduction before using the table. Calculators that skip this step overstate the ISV.
Reference data

ISV for 18 commonly imported models (2026 tables)

First registered in June of the year shown, typical specs of the most common version. Open any row in the calculator and replace the figures with the ones from the car's registration document.

ModelYearcm³CO₂ g/kmFuelISVIUC / year
VW Golf 2.0 TDI (150 hp)20191,968112diesel1,763 €241.50 €
VW Passat 2.0 TDI20181,968119diesel2,123 €241.50 €
BMW 320d20171,995111diesel1,649 €241.50 €
BMW 520d20181,995118diesel2,145 €241.50 €
Mercedes C 220 d20181,950117diesel2,045 €241.50 €
Audi A4 2.0 TDI20171,968109diesel1,571 €241.50 €
Audi Q5 2.0 TDI quattro20181,968134diesel2,841 €278.85 €
Skoda Octavia 2.0 TDI20201,968118diesel2,062 €241.50 €
Peugeot 3008 1.5 BlueHDi20201,499120diesel1,028 €158.29 €
Audi A3 1.5 TFSI20191,498128petrol793 €148.22 €
VW Polo 1.0 TSI2020999115petrol100 € (min.)111.46 €
Ford Focus 1.0 EcoBoost2019999119petrol100 € (min.)111.46 €
Toyota Yaris 1.5 Hybrid20201,49090HEV, no reduction753 €148.22 €
Toyota Corolla 1.8 Hybrid20211,798102HEV, no reduction1,806 €221.38 €
BMW 330e20211,99838PHEV petrol528 €221.38 €
Mercedes E 300 de20201,95041PHEV diesel410 €241.50 €
Porsche Cayenne 3.0 V620182,995215petrol6,430 €781.60 €
Tesla Model 32021—0electric0 € (exempt)0 €
Importing into Portugal

ISV is only part of it: what else you pay

CostIndicative value
Truck transport Germany / Netherlands → Portugal≈ 1,100 €
ISV (this calculator)100 € to several thousand
Registration and legalisation in Portugal≈ 350 €
First-year IUCsee calculator

Buy and collect the car

Transport to Portugal.

ISV declaration and payment

Assessment of the tax with the tax authority.

Inspection and Portuguese plate

Inspection, plate, registration, insurance, IUC. 2 to 6 weeks in total.

A used car (over 6 months and 6,000 km) pays no VAT (IVA) in Portugal; otherwise 23% VAT applies. Full guide: Importing a car from Germany to Portugal.

For serious importers

Get new listings with an ISV button

TugaCarro is a Telegram bot that watches foreign car marketplaces and alerts you to new listings. On foreign marketplace listings, the ISV button estimates the ISV, the IUC and the on-the-road cost, and compares it with Portuguese listings of the same model (margin estimate, ±30%).

Method and test cases

How we calculate and the cases we test against. The inputs and results come from our engine, the same one the bot uses.

CaseInputOur engine's resultWhere the expected value comes from
VW Golf 2.0 TDI 20191,968 cm³ · 112 g/km WLTP · diesel · 2019ISV 1,763.01 € · IUC 241.50 €/yearCIEC 2026 tables applied; not yet compared with the official AT simulator
Toyota Yaris Hybrid 20201,490 cm³ · 90 g/km WLTP · hybrid (not plug-in) · 2020ISV 752.77 € · IUC 148.22 €/yearCIEC 2026 tables; no hybrid reduction for a non plug-in hybrid (CISV art. 8)
Tesla Model 3 2021electric · 20210 € (exempt from ISV and IUC)CIEC art. 7-A
Petrol 1,500 cm³, 130 g/km, new1,500 cm³ · 130 g/km · petrol · newISV base 2,286.22 € (before age reduction)Base value published by a third-party calculator; our engine gives the same

Estimate. Always confirm on the Portal das Finanças. Tables: CIEC 2026, CIUC art. 10.

FAQ

ISV and importing a car into Portugal

How much is the ISV on a used car from the EU, for example a 2019 Golf 2.0 TDI?

The ISV on a 2019 VW Golf 2.0 TDI (1,968 cm³, 112 g/km WLTP) imported from the EU is about 1,763 € in 2026.

The age reduction runs from 10% to 80% and the minimum is 100 €.

Source: CISV art. 11 and TugaCarro calculation.

How much IUC do you pay per year, for example on a 2019 Golf 2.0 TDI?

The yearly IUC on the same 2019 Golf 2.0 TDI is 241.50 €.

  • It adds an engine-size amount, a CO₂ amount and a year coefficient, plus a diesel supplement.
  • The 2026 rates are unchanged (Lei 73-A/2025).
  • Electric cars are exempt.

Source: CIUC art. 10, Portal das Finanças.

What is ISV and who pays it?

Imposto sobre Veículos is paid once, when the vehicle is first registered in Portugal.

It applies to new cars and to used imports, from inside or outside the EU. The person registering the car is liable.

How is ISV calculated for a used imported car?

Engine-size component plus CO₂ component, times the hybrid multiplier when the conditions are met, then the age reduction (10% to 80%).

Pre-Euro 6 diesels get a 500 € surcharge, also reduced by age. The minimum is 100 €. The calculator above does exactly this.

Do I pay VAT (IVA) on a used car from Germany or the Netherlands?

No, as long as the car counts as used for VAT purposes: more than 6 months since first registration and more than 6,000 km.

If either condition fails, Portugal charges 23% VAT and you reclaim the foreign VAT from the seller. Dealer prices marked “netto” or “MwSt. ausweisbar” apply only to VAT-registered businesses.

Which cars are exempt or get a reduction?

Fully electric cars are exempt.

Plug-in hybrids pay 25% of the ISV if they have at least 50 km of electric range and official CO₂ under 50 g/km (80 g/km if homologated Euro 6e-bis); plug-ins first registered in another EU state between 2015 and 2020 only need 25 km, with no CO₂ limit. Conventional hybrids get no reduction: the 60% rate needs an electric range over 50 km and CO₂ under 50 g/km. People moving their residence to Portugal can apply for a full exemption for their own car if they have owned it for at least 6 months, lived abroad for at least 6 months and apply within 12 months of moving; the car cannot be sold for the following 12 months.

WLTP or NEDC: which CO₂ figure do I enter?

Enter the figure on the certificate of conformity or the registration document (Germany: Zulassungsbescheinigung Teil I, field V.7).

Cars registered from September 2018 carry a WLTP figure; the calculator converts it to the NEDC equivalent as the law requires. If you are sure of the standard, force it in the advanced options.

Is the result the exact amount I will pay?

It is an estimate using the tables in force and the CIEC rules.

The final amount is set by the Portuguese tax authority (AT) when the tax is assessed and may differ if the certificate data (CO₂, engine size, first-registration date, particulate level) differ from what you entered.

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