IUC 2027: when to pay, new payment rules and the fine for paying late

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In 2027, IUC stops being paid in the month each car was registered. Under Decree-Law No 161/2026, there will be a single assessment per taxpayer, covering every vehicle in their name, paid in fixed months.

In 2027, a transition year, anyone with up to €500 of IUC pays it all in October; above €500, they pay in July and October. From 2028, payment moves to April, with instalments in July and October depending on the amount.

Nothing changes in 2026: this year's tax is still paid in the registration month. In this article: the 2027 and 2028 calendars, examples, what happens to new and scrapped cars, exemptions and the fine for paying late.

IUC 2027: what Decree-Law 161/2026 changes

Decree-Law No 161/2026 of 4 August amends the IUC Code and takes effect from 1 January 2027. The main changes:

The tax period becomes the calendar year, from 1 January to 31 December. In the year of registration, it runs from the registration date.
One assessment per taxpayer, bringing together every vehicle registered in their name on 1 January.
The total decides the number of instalments: what counts is the sum for all your vehicles, not the IUC of each one.
The assessment covers the vehicles the Tax Authority has information on by the last day of February each year.

According to the decree, the change reorganises payment dates and does not increase the tax. Rates remain those of the IUC Code and each year's State Budget.

When IUC is paid in 2026

Until the end of 2026 the old rule stays, as described on gov.pt: IUC is paid in the vehicle's registration month. A car registered in November pays its 2026 IUC in November 2026, as always.

IUC payment calendar for 2027

2027 is a transition year with its own rules (Article 6 of the decree-law):

Total up to €500: a single payment in October 2027.
Total above €500: two instalments, in July and October 2027, or all at once in July if you prefer.

In practice, the 2027 IUC on cars you already own is not due in the first half of the year: it falls due in October, or in July and October. The car in the example above, which paid in November 2026, pays again in October 2027, as long as its owner's total does not exceed €500.

Wooden desk by a Lisbon window with a blank wall calendar, a car key, coins and a closed laptop — In 2027, IUC no longer depends on the registration month: October, or July and October, for everyone.

From 2028: April, July and October

Under the permanent scheme, the assessment is issued by the end of April and payment follows the taxpayer's total:

Up to €100: one payment, in April.
More than €100 and up to €500: two instalments, in April and October.
More than €500: three instalments, in April, July and October.

Anyone entitled to instalments can pay it all at once by the end of April. Payment documents for the second and third instalments are obtained on the Portal das Finanças.

Mind the instalments If you miss an instalment, the remaining ones fall due immediately (Article 17(9) of the IUC Code).

Examples: how much and when you will pay

One car with €150 of IUC: in 2027 you pay €150 in October. In 2028, you pay in two instalments, April and October, or all in April.
Two cars, with €320 and €240: the total is €560. In 2027 you pay in July and October (or all in July). In 2028 you have three instalments: April, July and October.
An electric car and a car with €80 of IUC: electric cars are exempt, so the total is €80. In 2027 you pay in October and, in 2028, in April.

To find out your car's amount, use our IUC calculator. It uses the 2026 tables; the 2027 ones depend on the State Budget.

Most cars stay below €500

We ran the calculator over the cars for sale on AUTO.MOTO.pt that have the data it needs (3,551 adverts, on 5 October 2026). About 95% come to €500 of IUC a year or less: 28% up to €100 (including exempt cars) and 67% between €100 and €500. Only 5% exceed €500.

In other words, most people with a single car should pay their 2027 IUC in one go, in October. With two or more cars, the sum can go over €500 and change the calendar.

Aerial view of a car park in a Portuguese neighbourhood, with rows of cars of various colours and jacaranda trees in bloom — From 2027, IUC is assessed per taxpayer: what counts is the sum of all cars in your name.

New, imported, sold or scrapped cars

Year of registration in Portugal (new or imported): IUC is assessed and paid within 30 days of the end of the legal deadline for registration. There is an exemption proportional to the full months elapsed from 1 January to registration. If you are importing, see also how to calculate ISV step by step.
Reactivated registration: within 30 days of reactivation.
Scrapping in 2027: if you cancel the registration of a category A, B, C, D or E vehicle during 2027, before its registration anniversary, you can ask for that year's IUC assessment to be cancelled.

If you are thinking of selling the car, the date matters: the annual assessment includes the vehicles registered in your name on 1 January. Before listing it, a car valuation helps you get the price right. If in doubt about a specific case, check with the Tax Authority.

Exemptions: what changes

Proof by the end of February: anyone with an exemption that requires proof must show it to the Tax Authority by the last day of February.
Automatic exemptions: fully electric vehicles, among others, do not need to prove it. If you are looking for a car with no IUC, see used electric cars.
People with disabilities (degree of disability of 60% or more): the limit of one vehicle and €240 a year stays. Proof is only required in the first year you claim it or when you switch vehicles.

IUC fine: what paying late costs

The decree-law does not change the fines. Paying IUC late is an administrative offence under Article 114 of the General Regime for Tax Offences (RGIT). For an individual, through negligence:

A fine of 15% to 50% of the unpaid tax, with a minimum of €50.
If you settle on your own initiative, before the Tax Authority draws up an infringement report (auto de notícia), the fine is reduced: 12.5% of 10% of the tax, never less than €25. For most cars, that means €25.
The reduction depends on paying the fine within 30 days of the notification and settling the tax within the same period (Article 30 of the RGIT).

Example: with €150 of IUC overdue, someone who pays on their own initiative will, as a rule, face a €25 fine. If the Tax Authority finds it first, the fine for negligence can range from €50 to €75.

Person at a Portuguese café terrace checking a phone, with a galão coffee and a car key on the table — With fixed dates, a reminder is enough: October in 2027, April from 2028.

How to pay IUC

The assessment is obtained on the Portal das Finanças, with your login, or at any tax office for those not required to use electronic notifications. With the assessment comes a single payment document, with the reference to pay.

Frequently asked questions

When is IUC paid in 2027?

In October 2027, if your total IUC is up to €500. Above €500, in July and October, or all in July.

Does 2026 IUC change?

No. In 2026 IUC is still paid in the vehicle's registration month.

Which month is IUC paid from 2028?

April. Above €100 you can pay in April and October; above €500, in April, July and October.

Does the €500 count per car or per person?

Per taxpayer: the IUC of all vehicles in your name is added up.

What is the fine for paying IUC late?

Through negligence, 15% to 50% of the tax, minimum €50. If you settle on your own initiative, before the Tax Authority draws up an infringement report, the reduced fine is, as a rule, €25.