The annual payment of the Vehicle Circulation Tax (Imposto Único de Circulação – IUC) varies depending on the specific situation, according to the guidelines provided by the Portuguese government on its public services portal.
For the first year of vehicle registration, including imported vehicles, the IUC must be paid within 30 days after the legal deadline for vehicle registration.
If a vehicle is purchased firsthand at a car dealership, the payment is required at the time of purchase.
In other cases, the IUC should be paid during the month of the vehicle’s registration. This obligation continues until the owner ceases to be the proprietor or until the registration is canceled.
For recreational boats and aircraft, the IUC payment is scheduled for January.
