For the regular driver, every year-end is preceded by the thankless task of paying IPVA. However, there are laws that allow for some exceptions with regard to the vehicle tax imposed by the government.
Knowing how IPVA is calculated is as important as understanding that the norm changes from state to state in our country. Therefore, you need to check if your vehicle meets the exemption criteria within the state in which you reside.
In addition, there are some states that have specific laws that do not merely deal with the IPVA exemption, but with the tax reduction. Knowing the minutiae of the law for your state and type of vehicle could mean not having to pay taxes next year (2022), or at least paying a much lower amount than usual.
What this article covers:
How is IPVA calculated?
The amount of this tax is based on two factors. The first is the value that the government estimates about the vehicle. The second is related to the rate of each state. Therefore, it is a proportional calculation, which varies from vehicle to vehicle, according to the state of its owner.
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The body that estimates the value of each vehicle (called venal value) is the Fundação Instituto de Pesquisas Econômicas, or FIPE🇧🇷
What are the criteria for exemption from IPVA in each state
In order for the IPVA exemption to be guaranteed to vehicle owners, each state evaluates the vehicle’s manufacturing time. In practice, the exemption occurs more in some states than in others, as it is precisely this interval that varies so much.
States that give Exemption for vehicles that are 10 years old or manufactured until 2007
The states whose exemption is more lenient in relation to the time of manufacture of the vehicle are: Amazonas, Bahia, Ceará, Distrito Federal, Espírito Santo, Maranhão, Pará, Paraíba, Piauí, Rio de Janeiro, Rondônia, Sergipe and Tocantins
This rule also applies to vehicles whose manufacturing date is 10 years old.
States Giving Exemption to Vehicles 18 Years Old or Manufactured Until 2004
The only state that is on average in terms of vehicle manufacturing time related to the right not to pay tax in 2022 is: Mato Grosso.
This IPVA exemption rule also applies to vehicle owners who are at least 18 years old.
States that give Exemption for vehicles that are 20 years old or manufactured until 2002
Acre, Alagoas, Mato Grosso do Sul, São Paulo and Paraná are the states that imposed this rule. The IPVA exemption is valid for vehicles manufactured for at least 20 years.
States that give Exemption for vehicles that are 30 years old or manufactured before 1922
The longest vehicle manufacturing interval to obtain the exemption next year is up to the states of Santa Catarina and Pernambuco.
The norm related to the IPVA exemption also applies to vehicles over 30 years old.
States with different rules
Two states have specific rules regarding IPVA: Minas Gerais and Roraima. In Minas, only black plate vehicles receive the exemption. They are old vehicles, collector’s pieces. In most cases, the tax reduction in this state is gradual. It is necessary to consult the DETRAN to see if there is a possibility of exemption from IPVA.
In Roraima, the exemption applies to vehicles such as taxis, cars for agricultural purposes and ambulances. Motorcycles of up to 160 cylinders also receive the benefit of the exemption. In addition, people with disabilities, whose vehicles are registered in their names, also enjoy this guarantee.