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. For imported EU vehicles, an age discount is then subtracted. The result can never fall below €100 — that is the legal minimum ISV.
The 8 CO₂ tax tables — which one applies to you?
Portugal uses eight separate CO₂ tables depending on your combination of fuel type and emission standard. This is the most common source of confusion for expats using Portuguese calculators (which rarely explain it).
| Fuel type | Emission standard | Typical vehicle | Table |
|---|---|---|---|
| Petrol | NEDC | Sold before Sept 2018 | Table A |
| Petrol | WLTP | Sold from Sept 2018 | Table B |
| Diesel | NEDC | Sold before Sept 2018 | Table C |
| Diesel | WLTP | Sold from Sept 2018 | Table D |
| Hybrid (non-PHEV) | NEDC | Petrol hybrid, pre-2018 | Table A |
| Hybrid (non-PHEV) | WLTP | Petrol hybrid, post-2018 | Table B |
| Plug-in hybrid | WLTP | CO₂ ≤ 50 g/km + 50 km range | Table B + 75% discount |
| Electric (BEV) | — | Any year | Exempt — €0 |
Our calculator selects the correct table automatically based on your inputs. You only need to know your fuel type and whether your car was sold before or after September 2018.
Age discounts for imported vehicles
If you are importing a used vehicle from an EU/EEA country, Portugal applies a discount to the full ISV amount based on how old the car is. The older the car, the bigger the discount.
| 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 (min. €100) |
Age is calculated from the vehicle's first registration date. The discount applies to the combined engine + CO₂ total. The minimum ISV after discounts is always €100.
Hybrid and electric vehicles: special rules
Plug-in hybrid (PHEV)
A plug-in hybrid qualifies for a 75% ISV reduction if it meets both of these conditions simultaneously: CO₂ emissions of 50 g/km or less (WLTP), and a minimum electric-only range of 50 km. If only one condition is met, the standard petrol rate applies.
Standard hybrid (non-plug-in)
Non-plug-in hybrids that also meet the CO₂ ≤ 50 g/km and 50 km range criteria receive a 40% ISV reduction. 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
Import a Car to Portugal
Step-by-step guide, documents & costs
IUC Road Tax Portugal 2026
Annual road tax explained and calculated
Car Tax Exemptions
Residency, disability and electric exemptions
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. The result can never be less than €100. Different tables apply for petrol vs diesel and for NEDC vs WLTP emission standards.
What is the difference between NEDC and WLTP for ISV?+
NEDC was the emissions testing standard used for vehicles sold before September 2018. WLTP has been used since then and generally produces higher CO₂ figures. Portugal applies different ISV CO₂ tax tables depending on which standard was used to measure your vehicle's emissions.
Do hybrid cars pay ISV in Portugal?+
Standard (non-plug-in) hybrids are taxed like petrol cars unless they meet the plug-in criteria. Plug-in hybrids with CO₂ ≤ 50 g/km and at least 50 km of electric range receive a 75% ISV discount. Standard hybrids meeting the same criteria receive a 40% discount.
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.
What is the ISV minimum tax in Portugal?+
After all discounts are applied, the ISV can never be less than €100. This minimum applies even to heavily discounted older imports.
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.