Currently, the IUC is paid in the month corresponding to the vehicle's registration, but from next year, this will no longer happen. The new rules establish that the tax will be charged, in a generalised way, during the month of February.

If the amount is equal to or less than €100, payment must be made by the end of that month. If it is higher, the taxpayer may choose to pay the total amount in February or divide the payment into two instalments: February and October, according to SIC Notícias.

The IUC (Vehicle Circulation Tax) is an annual tax that must be paid by all owners of motor vehicles registered in their name, whether individuals or companies. During the first year of registration, payment must be made within 30 days of the legal deadline for vehicle registration. When the car is purchased new from a dealership, the tax is paid at the time of purchase.

The amount to be paid varies according to the vehicle category, the year of registration, the engine displacement, the type of fuel, and carbon dioxide emission levels. The government divides vehicles into seven distinct categories, which determine the final tax calculation.

New rules

Until now, the IUC was paid during the month of the car's registration; for example, a car registered in March had the tax to pay by the end of March. From 2026, this rule will cease to exist. All taxpayers will have to make the payment in February, which means that the tax will no longer be distributed throughout the year. For families with multiple cars, this change could concentrate the financial burden in a single month, forcing more careful budget planning, according to the same source.

The government justifies the change with the high rate of late payments, often caused by simple forgetfulness. The Minister of Finance, Joaquim Miranda Sarmento, explained that many people no longer remember the month they bought their car and therefore end up missing the deadline.

More recent registrations, without indication of the registration month, also contributed to this confusion. Standardizing payment in February aims, therefore, to reduce oversights and facilitate control by the Treasury.