Who Pays?

The tax is paid by all owners of vehicles registered in Portugal, regardless of their usage.

When to Pay?

Annually, in the month of the vehicle's first registration.

How Much to Pay?

The amount depends on:

• ✔️ Date of first registration (before or after 2007).
• ✔️ Type of transport (car, motorcycle, truck).
• ✔️ Engine capacity and CO₂ emission level (for cars registered after 2007).

How to Pay?

• ✅ Through the Portal das Finanças website.
• ✅ At banks or Multibanco ATMs.

The exact amount can be calculated on the official website of the Portuguese Tax Authority (AT – Autoridade Tributária e Aduaneira).

⚠️ Late Payment = Fines!

Taxation of Boats, Yachts, and Watercraft in Portugal

In Portugal, owners of water transport are also obliged to pay IUC (Imposto Único de Circulação), but the taxation differs depending on the type and characteristics of the vessel.

Who Pays IUC for Water Transport?

The tax applies to:

• ✅ Boats, motorboats, yachts, jet skis (water motorcycles).
• ✅ Vessels longer than 7 meters, registered in Portugal.
• ✅ Water transport with engine power exceeding 20 kW (approximately 27 hp).

How is IUC Calculated for Vessels?

The tax amount depends on:

• ✔️ Vessel length (the longer, the higher the tax).
• ✔️ Engine power (the more powerful, the higher the rate).
• ✔️ Registration year (older vessels may have reduced tax or benefits).

IUC Benefits and Exemptions for Water Transport:

• ✅ Vessels used for professional activities (e.g., fishing or commercial).
• ✅ Sailing yachts without an engine.
• ✅ Boats used for sports or educational purposes (with special status).

What to Do If Your Boat is Not Displayed in Finanças?

• Check registration with DGRM (Direção-Geral de Recursos Naturais, Segurança e Serviços Marítimos) – Portuguese Maritime Authority.
• Submit a request through Portal das Finanças or contact the tax office to correct the data.

If you have a specific type of vessel and need to know the exact tax amount, you can use the calculator on the official tax authority website.

⚠️ Fines for Non-Payment of IUC:

• Late payment = fine from 25 to 250 euros.
• Continued evasion can lead to transport blocking and forced collection.

❗ What to Do If the Vehicle is Not Displayed in Portal das Finanças?

• Ensure it is correctly registered with IMT (Institute for Mobility and Transport) or the Maritime Authority (for vessels).
• Submit a request through your personal account on Portal das Finanças or contact the local tax office.

IUC Benefits and Exemptions:

• ✔️ Persons with disabilities (degree 60%+ may receive exemption).
• ✔️ Electric vehicles are exempt from IUC.
• ✔️ Classic cars (older than 30 years, registered as historical).
• ✔️ Agricultural machinery.

Keep control of your taxes and avoid fines!

Don't hesitate to contact us in case of questions!