Brazil implements national tax immunity for older vehicles

New regulations and constitutional changes are altering the landscape of vehicle taxation in Brazil. Under Constitutional Amendment 137/2025, a national immunity has been established for certain categories of land vehicles that are at least 20 years old. This amendment, published in December 2025, prevents states from collecting IPVA (Imposto sobre a Propriedade de Veículos Automotores) on protected vehicles starting in 2026.

While the national rule provides a minimum threshold for immunity based on the year of manufacture, individual states may still implement local laws that offer exemptions for even older vehicles or different age brackets. For example, vehicles that are 10 years old remain subject to IPVA unless a specific state law grants an exemption, whereas passenger vehicles aged 20 years or more qualify for the new national protection.

Vehicle owners must continue to monitor state-specific tax calendars, as IPVA deadlines and payment options—such as single-payment discounts or installments—are determined by each state's Secretariat of Finance. Deadlines are often organized by the final digit of the license plate and vary depending on the vehicle category and local legislation.