Brazil states set 2027 IPVA rates based on market value

Brazilian state treasuries are preparing for the 2027 IPVA collection, which will apply regional tax rates directly to the market value of each vehicle. State agencies will utilize automotive sector economic surveys, including FIPE Table parameters, to establish the taxable base.

Tax rates for passenger cars vary between 2% and 4% depending on the state of registration, while lower percentages are applied to motorcycles, cargo vehicles, and natural gas-powered models. Taxpayers can secure discounts by paying in a single installment in January.

Exemptions and administrative reviews are available based on local legislation, including age-based exemptions (ranging from 10 to 30 years), provisions for persons with disabilities, and taxi drivers. State governments are expected to release official value tables and payment schedules based on license plate endings between November 2026 and January 2027.