In 2023, the IUC will weigh more on your pocket. In order to calculate the amount to be paid, consult the Single Circulation Tax tables.
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At single circulation tax tables (IUC) are defined annually and included in the State Budget. It is these that determine the amount of tax to be paid that year by car or motor vehicle owners.
In most cases, the amount varies depending on the age of the car, CO2 emissions, type of fuel used and engine capacity.
What changes in the IUC tables in 2023?
In 2023, the Single Circulation Tax will weigh even more on your pocket. are foreseen increases of around 4% to keep pace with rising inflation. The way in which the tax is calculated remains unchanged, so to find out which tax rates you are subject to, you must first identify the category your vehicle belongs to.
As far as cars are concerned, the IUC code foresees four categories (A, B, C and D). Motorcycles, mopeds, tricycles and quadricycles are part of category E.
But all these vehicles are subject to the payment of tax, with the exception of exempt cases provided for by law. Find out, then, what you will pay according to the following tables.
Table A – Vehicles registered until July 1, 2007
All light passenger vehicles registered before 1981 are exempt from paying this tax.
Light passenger gasoline vehicles whose first registration was issued between 1981 and 1989 and which have a cylinder capacity of up to 1,000 cm3 also do not pay the Single Circulation Tax (IUC).
Gasoline light passenger vehicles
| Cylinder capacity (cm3) | Enrollments from 1996 to June 2007 | Enrollments from 1990 to 1995 | Enrollments from 1981 to 1989 |
| Up to 1000 | €19.34 | €12.20 | Free |
| From 1001 to 1300 | €38.82 | €21.82 | €12.20 |
| From 1301 to 1750 | €60.64 | €33.89 | €17.00 |
| From 1751 to 2600 | €153.85 | €81.14 | €35.07 |
| From 2601 to 3500 | €279.39 | €152.13 | €77.47 |
| More than 3500 | €497.79 | €255.69 | €117.49 |
But in the case of diesel vehicles included in category A, it is necessary to add to the normal tax the additional IUC feeaccording to the table below:
Light passenger diesel vehicles
| Cylinder capacity (cm3) | Enrollments from 1996 to June 2007 | Enrollments from 1990 to 1995 | Enrollments from 1981 to 1989 |
| Up to 1,500 | 22.48 (€19.34 + €3.14) |
€14.18 (€12.20 + €1.98) |
Free |
| 1,501 to 2,000 | €45.13 (€38.82 + €6.31) |
€25.37 (€21.82 + €3.55) |
€14.18 (€12.20 + €1.98) |
| 2001 to 3000 | €70.50 (€60.64 + €9.86) |
€39.40 (€33.89 + €5.51) |
€19.76 (€17.00 + €2.76) |
| More than 3,000 | €178.86 (€153.85 + €25.01) |
€94.33 (€81.14 + €13.19) |
€40.77 (€35.07 + €5.70) |
For diesel cars registered between 1981 and 1989 with a cylinder capacity of less than 1,500 cm3, there is also an exemption from the payment of IUC.
Electric light passenger vehicles
| total voltage | Enrollments from 1996 to June 2007 | Enrollments from 1990 to 1995 | Enrollments from 1981 to 1989 |
| up to 100 | €19.34 | €12.20 | Free |
| More than 100 | €38.82 | €21.82 | €12.20 |
Electric cars before 1989 with lower voltage (up to 100) are also exempt from tax.
Table B – Vehicles registered as of July 1, 2007
For passenger cars registered from 1 July 2007 onwards (category B), the IUC is calculated based on various elements defined in the Single Circulation Tax tables, such as: displacementat CO2 emissions and the registration date.
displacement
This table applies to diesel and gasoline vehicles.
| Cylinder capacity (cm3) | Rate |
| Up to 1,250 | €30.87 |
| 1,251 to 1,750 | €61.94 |
| 1,751 to 2,500 | €123.76 |
| More than 2,500 | €423.55 |
CO2 emissions
CO2 emission rates are the same for gasoline and diesel vehicles. This value must be added to the displacement rate value (above).
| CO2 emissions (g/km) NEDC | CO2 emissions (g/km) WLTP | Rate |
| Up to 120 | Up to 140 | €63.32 |
| 121 to 180 | 141 to 205 | €94.88 |
| 181 to 250 | 206 to 260 | €206.07 |
| More than 250 | More than 260 | €353.01 |
For vehicles registered in the national territory after January 1, 2017regardless of the fuel they use, the following additional fees still apply:
| CO2 emissions (g/km) NEDC | CO2 emissions (g/km) WLTP | Rate |
| From 181 to 250 | From 206 to 260 | €30.87 |
| More than 250 | More than 260 | €61.94 |
enrollment year
Finally, a coefficient is applied depending on the year of enrollment (Portuguese), as shown in the table below.
| Enrollment Year | Coefficient |
| 2007 | 1.00 |
| 2008 | 1.05 |
| 2009 | 1.10 |
| 2010 and beyond | 1.15 |
Additional IUC (diesel vehicles)
If the car runs on diesel, there is also an additional IUC. It is the extra fee introduced in 2014 and which, despite being presented as temporary, should be charged again after approval of the State Budget for 2022.
| Cylinder capacity (cm3) | additional fee |
| Up to 1,250 | €5.02 |
| 1,251 to 1,750 | €10.07 |
| 1,751 to 2,500 | €20.12 |
| More than 2,500 | €68.85 |
Table C – Goods and mixed vehicles >2500kg
This table applies to freight cars and mixed-use cars with a gross weight of more than 2,500 kg, intended for the private transport of goods (category C). See table C.
Table D – Goods and mixed vehicles >2500kg
This table applies to freight cars and mixed-use cars with a gross weight of more than 2,500 kg intended for the public transport of goods (category D). See table D.
Table E – Mopeds, motorcycles, tricycles and quadricycles
For motorcycles, mopeds, tricycles and quadricycles (category E), the values of the Single Circulation Tax tables for 2023 are as follows:
| Cylinder capacity (cm3) | Registration after 1996 | Enrollment from 1992 to 1996 |
| Up to 119 | Free | Free |
| 120 to 250 | €6.02 | 0 |
| 251 to 350 | €8.51 | €6.02 |
| 351 to 500 | €20.58 | €12.18 |
| 501 to 750 | €61.83 | €36.41 |
| More than 750 | €134.26 | €65.85 |
Table F – Pleasure craft
Table F refers to pleasure craft for private use, with motor power equal to or greater than 20 kW, registered since 1986. The rate applicable to category F vehicles is €2.73/kW.
Table G – Aircraft
For private use aircraft (category G), the applicable rate is €0.69/kg, with the upper limit of €12,679.93.
Article originally published in July 2019. Last updated in January 2023.
