People or entities with registered cars, recreational boats, or aircraft are required to pay the annual Single Circulation Tax (IUC). It should be noted that the document containing the payment information can be requested online or at a tax office.
1 – Who can pay the IUC?
As per gov.pt, the following can pay the IUC:
- Individuals or corporate entities owning vehicles;
- Individuals with unshared inheritances, represented by the head of the family.
2 – When can the IUC be paid?
The Single Circulation Tax is annual.
“In the first year of registration, including imported vehicles, the IUC must be paid within 30 days after the legal deadline for vehicle registration,” as stated on the portal.
In contrast, “if you purchased the vehicle first-hand at a car dealership, payment is made at the time of purchase.”
“In other cases, the IUC must be paid during the vehicle’s registration month until it is no longer owned or until registration cancellation,” it is noted.
For recreational boats and aircraft, the IUC must be paid in January.
The Single Circulation Tax is annual and expires on the registration date and its anniversaries. Also, learn step-by-step how to obtain the document for this tax payment.
Notícias ao Minuto | 08:31 – 29/06/2025
3. What is the price?
It should also be noted that the IUC payment is calculated based on the vehicle category. Currently, there are seven vehicle categories, according to the Government portal:
- Category A: Light passenger and mixed-use vehicles with gross weight under 2500 kg, registered between 1981 and June 30, 2007.
- Category B: Light passenger vehicles registered after June 30, 2007, for mixed and goods use, or with more than 3500 kg and seating capacity not exceeding 9 seats.
- Category C: Commercial and mixed-use vehicles over 2500 kg for private goods transport, transportation on own account, or rental (without a driver).
- Category D: Commercial and mixed-use vehicles with gross weight over 2500 kg for public goods transport, transportation on behalf of others, or rental without a driver.
- Category E: Includes motorcycles, tricycles, quadricycles, and mopeds registered since 1992.
- Category F and G: Encompasses private recreational boats with power over 20 kW and private aircraft.
Additionally, “besides the categories, the registration date, engine capacity, and fuel/CO2 emission levels are also considered in calculating the payable amount.”
For further information on this subject, consult the IUC Code.
The IUC must be paid by the registered owner, with a change of ownership only being finalized after two conditions are met, the Tax Authority clarifies.
Notícias ao Minuto | 10:42 – 25/06/2025
