From 2026 onwards, the IUC in Portugal will undergo significant changes regarding the payment schedule, with the aim of simplifying and making the fulfilment of this tax obligation more predictable.
Among the main changes are the modification of the payment deadline no longer tied to the vehicle’s registration month; payments up to €100 must be made by February each year; and for amounts above that threshold, the possibility of payment in two instalments (February and October).
These changes are designed to reduce late fees and administrative confusion and provide taxpayers with greater clarity.
1. What is IUC and who is liable?
The IUC is an annual tax charged on the ownership of registered vehicles in Portugal – cars, motorcycles etc. Even if the vehicle is not used, if the registration is in the taxpayer’s name, the tax is due. Until now, the tax had to be paid annually in the month of the vehicle’s registration.
2. Key changes for 2026
As of 1 January 2026, new rules apply:
- The payment deadline is no longer linked to the vehicle’s registration month.
- For vehicles with an annual tax liability up to €100, payment must be made by the end of February.
- For annual tax amounts over €100, there is the option to pay in two instalments: the first by end-February and the second by end-October.
- The person responsible for the payment will be the owner listed as of 31 December of the prior year.
- Payment methods (online via the Tax Portal, ATM, banks etc.) remain unchanged.
- Existing exemptions or reductions (e.g., for electric vehicles) continue.
3. Practical implications for companies and individuals
- Predictability and planning: With fixed payment dates (February) or instalments (February/October), taxpayers face lower risk of missing deadlines and incurring penalties.
- Cash-flow management: For amounts above €100, splitting into two payments eases budgetary pressure.
- For businesses with vehicle fleets or vehicles in the company name: It is essential to review internal processes and ensure that vehicle obligations are monitored and scheduled.
- For used/imported vehicles: Ensure that you apply the new unified payment calendar even if the registration date is old or the vehicle is imported.
- Penalty risk remains: Late payment still triggers fines, interest and risk of the vehicle being immobilised or other actions.
4. How to prepare for 2026
- Check the ownership status as of 31 December 2025: the person listed then will be responsible for the IUC of 2026.
- Access the Tax Portal and verify that the vehicle records (registration number, category, fuel/energy type, CO₂ emissions) are up to date.
- For tax amounts above €100, decide whether to pay in full in February or in two instalments; note both deadlines in your fiscal calendar.
- If you have multiple vehicles or a corporate fleet, centralise monitoring to avoid dispersed deadlines and errors.
- Retain proof of payment and ensure that there are no vehicles registered in your name that should have been transferred or de-registered to avoid paying for vehicles no longer owned.
- Use the available IUC-calculator to estimate your liability and incorporate it in your annual budget planning.
The changes to the IUC effective in 2026 represent a significant shift in the tax’s payment schedule in Portugal and aim to make the process easier, more predictable and aligned with sound fiscal planning.
For individuals and companies, it is crucial to anticipate these changes, adapt internal processes and ensure there are no surprises in terms of payment or compliance.
How Nominaurea can help
Nominaurea – specialising in accounting, tax and business support – is prepared to assist its clients in adapting to these changes with the following services:
- Ongoing monitoring of IUC obligations and updates on vehicle-tax legislation, ensuring clients remain fully informed.
- Review and reconciliation of vehicles registered in the company or individual name, ensuring ownership is properly recorded by 31 December each year.
- Cash-flow planning and tax forecasting: estimating IUC liabilities, identifying vehicles with tax above €100 and defining payment strategy (single payment vs instalments).
- Dedicated support for companies with vehicle fleets, including payment reminders, documentation management (receipts, records in Tax Portal).
- Documentation and procedural support to ensure clients meet deadlines, avoid penalties, and integrate these obligations in the overall fiscal strategy of the business.
With Nominaurea by your side, you can face this change with confidence and security, focusing on your core activities while we take care of compliance and fiscal optimisation.
