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ISV Calculator (Portuguese Vehicle Tax)

How much ISV will you pay when registering a car? This calculator estimates Portugal's one-off vehicle tax (ISV) for light passenger cars (Table A) from engine displacement, CO₂ emissions (WLTP) and fuel, with a reduction for used imported vehicles. See the amount and how it is reached, component by component.

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.

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 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: 2026-06-04