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ISV Calculator (Portuguese Vehicle Tax)

Importing a car into Portugal, or registering a new one? The ISV is almost always the biggest slice of the bill. This calculator estimates Portugal's one-off vehicle tax for light passenger cars (Table A) from engine displacement, CO₂ emissions (WLTP) and fuel, already including the time-in-use reduction that applies to imported used cars.

For light passenger cars (Table A). The ISV adds an engine-displacement component and a CO₂ (WLTP) component; diesels pay a surcharge and used cars get a reduction by time in use. 2026 tables (mainland Portugal).

ISV due
€2,286.05
Displacement component
€2,220.12

How the ISV is reached

Displacement component€2,220.12
Environmental component (CO₂)€65.93
Gross ISV€2,286.05
= ISV due€2,286.05

Educational estimate, not tax or financial advice. Covers Table A (light passenger cars); it does not cover Table B (goods/mixed vehicles), motorcycles, motorhomes, the NEDC tables or personal exemptions (disability, large family, transfer of residence).

Video: how to use the calculator

What ISV is and who pays it

The Imposto Sobre Veículos (ISV) is a tax paid once, when a car is registered in Portugal, whether new or imported used. Do not confuse it with the IUC (Imposto Único de Circulação), the annual circulation tax. Whoever registers the vehicle pays the ISV at the point of release for consumption. This calculator covers Table A: light passenger cars, the most common case.

How it is calculated (Table A)

Table A ISV adds two components: the displacement component (in cm³) and the environmental component (from CO₂ emissions, in g/km). Each is computed as "value × bracket rate − deduction" and is never below zero. As a formula: ISV = displacement component + environmental component [+ diesel surcharge]. Diesel cars whose particulate emissions reach 0.001 g/km also pay a fixed 500 € surcharge. Used imported cars pay only a percentage of the ISV, based on time in use (Art. 11).

Diesel, plug-in hybrids and electric cars

The environmental component is read from a different table for petrol and for diesel (WLTP standard). Diesel tends to pay more, plus the particulate surcharge. Plug-in hybrids that meet the legal requirements (minimum electric range and low emissions) pay only 25% of the ISV, a 75% reduction. 100%-electric cars are exempt from ISV. The CO₂ figure and displacement are on the car’s certificate of conformity and registration document.

Importing a car: the DAV and the deadlines

The ISV is not paid in the country you bought the car in: it is paid in Portugal, when the vehicle is released for consumption so that it can receive Portuguese plates. Anyone who is not a registered operator has 20 working days, counted from the vehicle entering Portuguese territory, to file the customs vehicle declaration (declaração aduaneira de veículo, DAV) electronically, together with the foreign registration certificate, the invoice or bill of sale and the certificate of conformity (article 20 of the CISV). The tax authority then assesses the tax and it must be paid within 10 working days of the notification (article 27(1)). And one rule sets the whole timetable: article 27(3) forbids registering the vehicle until customs has confirmed to the IMT that the ISV is paid, guaranteed or exempt. No settled ISV, no plates.

Time in use is counted up to the DAV deadline

The used-car reduction does not depend on when you get round to the paperwork. Article 11(2) defines "time in use" as the period between the first foreign registration and the end of the deadline for filing the DAV, so the law, not your schedule, fixes the age band. Note too that Table D is the normal route but not the only one: article 11(3) lets the taxpayer ask the customs director, up to the end of the payment deadline, to assess the tax under an alternative formula based on the vehicle’s market value, where that produces less than the table. This calculator follows Table D, the route that applies by default.

Worked example

A new petrol car of 1,500 cm³ and 130 g/km of CO₂ (WLTP): the displacement component is 1,500 × 5.61 − 6,194.88 = €2,220.12, and the environmental component is 130 × 5.27 − 619.17 = €65.93 (the 121–130 g/km band), for an ISV of €2,286.05. The same car as a diesel with 120 g/km would pay €2,781.12 displacement + €369.01 CO₂ + €500 particulate surcharge = €3,650.13. Imported used at over 5 years (a 52% reduction), the petrol car would come to 2,286.05 × 0.48 ≈ €1,097.30.

Frequently asked questions

How is a car’s ISV calculated in 2026?
For Table A (light passenger cars), you add the displacement component (cm³ × rate − deduction) and the environmental component (CO₂ × rate − deduction). Diesel cars add the particulate surcharge (€500); used imported cars pay only a percentage based on time in use. The 2026 tables keep the 2025 values.
What is the difference between ISV and IUC?
ISV (Imposto Sobre Veículos) is paid once, when the car is registered. IUC (Imposto Único de Circulação) is the annual circulation tax, paid every year by whoever owns the vehicle on 1 January. They are different taxes.
Do electric and hybrid cars pay ISV?
100%-electric cars are exempt from ISV. Plug-in hybrids that meet the legal requirements (minimum electric range and low emissions) pay only 25% of the ISV. Other hybrids and combustion cars pay the full Table A ISV.
How is an imported used car taxed?
The ISV is computed as if the car were new and a reduction is applied based on time in use since first registration (Art. 11): from 10% up to 1 year of use, rising to 80% for more than 10 years. The older the car, the lower the ISV.
What is the DAV and how long do you have to file it?
The declaração aduaneira de veículo is the electronic declaration that requests release for consumption and triggers the ISV assessment, filed on the tax authority’s customs portal. A private individual has 20 working days from the vehicle entering Portuguese territory to file it (article 20(1)(a) of the CISV), or 10 working days after a temporary admission or import arrangement ends.
What does it cost to import and register a car in Portugal?
The ISV is almost always the largest single item, and it is the one this calculator estimates. Separate from it are the roadworthiness test for plate assignment and the IMT registration, whose fees are set by those bodies and should be confirmed with them. We do not publish them here so as not to quote a figure that may no longer be in force. If the car comes from outside the European Union, customs duties and import VAT are due as well.
What makes the ISV go up?
Mainly engine displacement (cm³) and CO₂ emissions (g/km): above certain bands the environmental component rises very steeply. Fuel matters too: diesel pays more, plus the particulate surcharge. New cars pay the full amount; used cars get an age-based reduction.

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Author: Thorben Rasmus Idel · Reviewed by: Nahar Geva · Last reviewed: 2026-08-16