Importing a car from abroad?
Full import guide — step by step →What is ISV?
ISV (Imposto Sobre Veículos) is Portugal's one-time vehicle registration tax — paid once when a vehicle first gets a Portuguese plate, whether it's a new dealership purchase or an import. It is not VAT, and it is not the annual road tax (that is IUC).
How ISV is calculated: the two components
ISV is always the sum of two parts, both taken from official AT tables updated annually.
1 — Engine component (cilindrada)
Based on engine displacement in cubic centimetres (cc). The tax is progressive across three brackets: up to 1,000 cc, 1,001–1,250 cc, and above 1,250 cc. Larger engines pay disproportionately more.
2 — CO₂ component (ambiental)
Based on CO₂ emissions in g/km. Higher-emitting vehicles are taxed steeply. The exact table depends on fuel type (petrol vs diesel) and emission standard (NEDC vs WLTP).
Both amounts are added together. Where the environmental component is negative, this base Table A total is subject to a €100 minimum — applied before any reduction. For imported EU vehicles an age reduction (Tabela D) is then subtracted, and that reduction can bring the final ISV below €100. The €100 is a base-stage floor, not a universal final minimum.
The four CO₂ schedules — which one applies to you?
An ordinary passenger car is taxed under Table A of the ISV code, which adds the engine (cilindrada) component to an environmental (CO₂) component. The CO₂ component is read from one of four schedules, chosen by fuel type (petrol or diesel) and emission standard (NEDC or WLTP). Getting the right schedule is the most common source of confusion for expats using Portuguese calculators — which rarely explain which one they used.
| Fuel type | Emission standard | Typical vehicle | CO₂ schedule (within Table A) |
|---|---|---|---|
| Petrol | NEDC | NEDC-homologated (usually older) | Petrol · NEDC |
| Petrol | WLTP | WLTP-homologated (usually newer) | Petrol · WLTP |
| Diesel | NEDC | NEDC-homologated (usually older) | Diesel · NEDC (+ particulate surcharge) |
| Diesel | WLTP | WLTP-homologated (usually newer) | Diesel · WLTP (+ particulate surcharge) |
| Hybrid (non-PHEV) | NEDC | Petrol hybrid, NEDC CoC | Petrol · NEDC + Art. 8 rate |
| Hybrid (non-PHEV) | WLTP | Petrol hybrid, WLTP CoC | Petrol · WLTP + Art. 8 rate |
| Plug-in hybrid | WLTP | Qualifying PHEV (see rules below) | Petrol schedule + intermediate rate |
| Electric (BEV) | — | Any year | Exempt — €0 |
Our calculator selects the correct schedule automatically based on your inputs. The applicable emission standard follows the vehicle's homologation as shown on its Certificate of Conformity (CoC), not simply its registration year — the year is only a rough hint.
A note on names: these four are CO₂ schedules inside the statutory Table Afor passenger cars — they are not separate lettered tables. Portugal's other ISV tables serve different purposes (for example Table B applies to certain goods and mixed-use vehicles, and Table Dis the age-reduction schedule for used vehicles, covered next). Petrol and diesel are not “Table A vs Table C”.
Age discounts for imported vehicles
If you are importing a used vehicle with a definitive registration from another EU Member State, Portugal applies a discount (Table D) to the full ISV amount based on how old the car is. The older the car, the bigger the discount. This statutory reduction is written for EU-registered vehicles; imports from outside the EU do not automatically receive it.
| Vehicle age | ISV discount | You pay |
|---|---|---|
| < 1 year | 10% | 90% of full ISV |
| 1–2 years | 20% | 80% of full ISV |
| 2–3 years | 28% | 72% of full ISV |
| 3–4 years | 35% | 65% of full ISV |
| 4–5 years | 43% | 57% of full ISV |
| 5–6 years | 52% | 48% of full ISV |
| 6–7 years | 60% | 40% of full ISV |
| 7–8 years | 65% | 35% of full ISV |
| 8–9 years | 70% | 30% of full ISV |
| 9–10 years | 75% | 25% of full ISV |
| 10+ years | 80% | 20% of full ISV |
Age is calculated from the vehicle's first registration date. The reduction applies to the combined engine + CO₂ total (including the diesel particle surcharge, where applicable). The €100 minimum is a base-stage floor only — after the Tabela D reduction, an older EU import's final ISV can be below €100.
Hybrid and electric vehicles: special rules
Plug-in hybrid (PHEV)
Qualifying plug-in hybrids pay a 25% intermediate rate(you pay 25% of the standard ISV) rather than a flat discount. The general route needs an electric-only range of ≥ 50 km and CO₂ < 50 g/km. Two further routes reach the same 25% rate: a PHEV homologated Euro 6e-biskeeps that same ≥ 50 km electric-only range but its CO₂ threshold rises to < 80 g/km, and a used-EU PHEV first registered 2015–2020 qualifies with an electric-only range of ≥ 25 km. A PHEV meeting none of these is taxed at the standard petrol rate.
Standard hybrid (non-plug-in)
A non-plug-in hybrid with an electric-only range > 50 km and CO₂ < 50 g/km pays a 60% intermediate rate. In practice most standard hybrids do not meet the 50 km electric range requirement, so they are taxed at the standard petrol rate.
100% electric (BEV)
Fully electric vehicles are completely exempt from ISV. They also pay zero IUC each year. This applies to both new purchases and imports, regardless of the vehicle's age or value.
Considering an electric car?
On a €35,000 electric car you save anywhere between €2,000 and €8,000 in ISV compared to an equivalent petrol model. Use the calculator above and compare for yourself.
Where to find your engine cc and CO₂ figures
You need two numbers to calculate ISV accurately: engine displacement (cc) and CO₂ emissions (g/km). Here is where to find them:
Vehicle registration document
EU documents: field V.9 for cc (engine capacity) and V.7 for CO₂. UK V5C: 'Engine capacity' and 'CO₂ emissions'. Dutch Kentekenbewijs: cilinderinhoud and CO₂.
Certificate of Conformity (COC)
The manufacturer's official technical document. Lists both cc and CO₂ along with which test cycle (NEDC or WLTP) was used.
Manufacturer's website or DVLA/RDW equivalent
Most manufacturer configurators and national vehicle registers list CO₂ figures by registration plate or VIN.
Official source: Autoridade Tributária e Aduaneira
The ISV tables used in our calculator are published annually by the AT. You can verify the current year's tables at at.gov.pt. Our calculator is updated each year to reflect the latest published rates.
Related guides
Frequently asked questions
What is ISV in Portugal?+
ISV (Imposto Sobre Veículos) is Portugal's one-time vehicle registration tax. It is paid when a vehicle is first registered in Portugal — whether it's a new purchase or an import. The amount depends on engine displacement (cc), CO₂ emissions, fuel type, and for imported vehicles, the vehicle's age.
How is ISV calculated in Portugal?+
ISV is the sum of two components: an engine component based on cubic capacity (cc) and a CO₂ component based on emissions in g/km. For imported EU vehicles, an age discount of 10%–80% is then applied. Where the environmental component is negative, the base Table A calculation is subject to a €100 minimum before that reduction — but the Tabela D age reduction can bring the final ISV below €100. Different CO₂ schedules within Table A apply for petrol vs diesel and for NEDC vs WLTP emission standards.
What is the difference between NEDC and WLTP for ISV?+
NEDC is the older emissions test and WLTP the current one, generally producing higher CO₂ figures. Portugal applies different ISV CO₂ tables depending on which standard measured your vehicle — and that follows the vehicle's homologation as shown on its Certificate of Conformity (CoC), not simply its registration year. The year is only a rough hint.
Do hybrid cars pay ISV in Portugal?+
Qualifying hybrids and plug-in hybrids pay a statutory intermediate rate instead of the full ISV. A general PHEV (electric-only range ≥ 50 km, CO₂ < 50 g/km) pays 25%; a general hybrid meeting the same range/CO₂ pays 60%. A PHEV homologated Euro 6e-bis reaches 25% with the same ≥ 50 km electric range but CO₂ < 80 g/km, and a used-EU PHEV first registered 2015–2020 with ≥ 25 km range also qualifies for 25%. Others are taxed like a petrol car.
Do electric cars pay ISV in Portugal?+
No. 100% battery electric vehicles are completely exempt from ISV. They also pay zero IUC. This exemption applies to both new purchases and imports.
Is there a minimum ISV in Portugal?+
There is a €100 minimum on the base Table A calculation, but only when the environmental component is negative, and it is applied before any used-vehicle age reduction. It is not a universal final floor — the Tabela D reduction for an older EU import can bring the final ISV below €100.
Is there an English ISV calculator for Portugal?+
Yes — the calculator on this page is fully in English and uses the official 2026 Portuguese ISV tables. It covers new purchases, EU imports with age discounts, hybrids, plug-in hybrids and electric vehicles. No account or registration needed.
This page provides general information based on published 2026 Portuguese ISV tax tables. It does not constitute legal or tax advice. Rules and rates may change. Always verify with the Autoridade Tributária e Aduaneira for your specific situation.