ISV vs IUC: what's the difference?

They're two different taxes that are often confused. See what each one is, when it's paid and how it's calculated.

ISV — paid once

The Vehicle Tax is paid a single time, at registration. It's calculated from displacement and CO₂ emissions, with an age reduction. It's the relevant tax when you import a car. Electrics are exempt.

IUC — paid every year

The Single Circulation Tax is annual and depends on the vehicle category, displacement, CO₂ and year of registration. All cars on the road pay IUC; on electrics it's reduced.

Summary

ISV = once, when the car enters circulation in Portugal. IUC = every year, to keep the car on the road. When importing, the one-off cost to consider is the ISV — which you can estimate right now in our calculator.