{"id":4381,"date":"2025-12-17T12:24:18","date_gmt":"2025-12-17T12:24:18","guid":{"rendered":"https:\/\/www.nominaurea.pt\/?p=4381"},"modified":"2025-12-17T12:53:17","modified_gmt":"2025-12-17T12:53:17","slug":"portugal-unique-circulation-tax-iuc-what-remains-in-2026-and-what-will-change-in-2027-actualization-of-our-article-from-november-11th-2025","status":"publish","type":"post","link":"https:\/\/www.nominaurea.pt\/en\/noticias\/portugal-unique-circulation-tax-iuc-what-remains-in-2026-and-what-will-change-in-2027-actualization-of-our-article-from-november-11th-2025\/","title":{"rendered":"Portugal &#8211; Unique Circulation Tax (IUC): What remains in 2026 and what will change in 2027 (Actualization of our article from November 11th, 2025)"},"content":{"rendered":"<p><strong>Current IUC rules<\/strong><\/p>\n<p>In 2026:<\/p>\n<ul>\n<li>The IUC continues to be paid <strong>in the vehicle\u2019s registration month<\/strong>.<\/li>\n<li>Payment is due <strong>by the end of that month<\/strong>.<\/li>\n<li>All calculation and payment rules remain unchanged.<\/li>\n<\/ul>\n<p>There are no operational changes in 2026.<\/p>\n<p><strong>What will change \u2014 from 2027 onwards<\/strong><\/p>\n<p>From 2027, the system is expected to introduce:<\/p>\n<ul>\n<li>Fixed annual payment dates.<\/li>\n<li>Removal of registration-month dependency.<\/li>\n<li>Instalment payments for higher amounts.<\/li>\n<li>Tax liability based on ownership on <strong>31 December of the previous year<\/strong>.<\/li>\n<\/ul>\n<p><strong>Conclusion<\/strong><\/p>\n<p>The Tax Authority\u2019s clarification leaves no doubt: <strong>2026 remains unchanged<\/strong>, and <strong>2027 is the year when the IUC reform will take effect<\/strong>. Proper preparation is key to ensuring compliance and avoiding errors.<\/p>\n<p><strong>How <a href=\"https:\/\/www.nominaurea.pt\/en\/\">Nominaurea<\/a> can support its clients<\/strong><\/p>\n<p><a href=\"https:\/\/www.nominaurea.pt\/en\/\">Nominaurea<\/a> provides:<\/p>\n<ul>\n<li>Ongoing tax monitoring.<\/li>\n<li>Accurate deadline management.<\/li>\n<li>Strategic tax planning for 2027.<\/li>\n<li>Fleet tax management.<\/li>\n<li>Full compliance assurance.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Current IUC rules In 2026: The IUC continues to be paid in the vehicle\u2019s 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 \u2014 from 2027 onwards From 2027, the system is expected to introduce: Fixed [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":781,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[131,115,132,130,129],"class_list":["post-4381","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publications","tag-accounting","tag-accounting-migration","tag-iuc","tag-tax-compliance","tag-vehicle-tax-portugal"],"_links":{"self":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4381","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/comments?post=4381"}],"version-history":[{"count":1,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4381\/revisions"}],"predecessor-version":[{"id":4382,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/posts\/4381\/revisions\/4382"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/media\/781"}],"wp:attachment":[{"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/media?parent=4381"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/categories?post=4381"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.nominaurea.pt\/en\/wp-json\/wp\/v2\/tags?post=4381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}