Annual Circulation Tax (IUC)

Unlike the one-time purchase tax (ISV), the IUC is an annual tax paid for owning a car. It is calculated based on the engine size (cc) and CO2 emissions. Payment is due in the month of the car's registration anniversary.

You must generate the payment reference on the Finanças portal; you will not receive a bill in the mail. Failure to pay in the correct month results in an automatic fine, even if you didn't drive the car.