Portugal – Unique Circulation Tax (IUC): What remains in 2026 and what will change in 2027 (Actualization of our article from November 11th, 2025)

December 17, 2025

Current IUC rules

In 2026:

  • The IUC continues to be paid in the vehicle’s registration month.
  • Payment is due by the end of that month.
  • All calculation and payment rules remain unchanged.

There are no operational changes in 2026.

What will change — from 2027 onwards

From 2027, the system is expected to introduce:

  • Fixed annual payment dates.
  • Removal of registration-month dependency.
  • Instalment payments for higher amounts.
  • Tax liability based on ownership on 31 December of the previous year.

Conclusion

The Tax Authority’s clarification leaves no doubt: 2026 remains unchanged, and 2027 is the year when the IUC reform will take effect. Proper preparation is key to ensuring compliance and avoiding errors.

How Nominaurea can support its clients

Nominaurea provides:

  • Ongoing tax monitoring.
  • Accurate deadline management.
  • Strategic tax planning for 2027.
  • Fleet tax management.
  • Full compliance assurance.

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