Portugal Tax Authority issues IUC payment reminders

The Portuguese Tax and Customs Authority (Autoridade Tributária e Aduaneira) has issued reminders regarding the Unique Circulation Tax (IUC) for vehicle owners. For the year 2026, the current payment rules remain in effect: the tax must be paid by the end of the month corresponding to the vehicle's registration anniversary.

Significant changes to the tax structure are scheduled to begin in 2027 through a transitional regime. During 2027, taxpayers with an annual IUC amount of 500 euros or less will make a single payment in October. For amounts exceeding 500 euros, payments will be split into two installments in July and October, though taxpayers may opt to pay the full amount in July.

By 2028, the system will undergo a complete overhaul. The tax will no longer be tied to the registration month, and mandatory fractional payments will be introduced for amounts exceeding 100 euros. Vehicle owners can obtain their payment documents through the Portal das Finanças by searching for 'IUC' and following the prompts to issue the collection document.