Paying vehicle circulation tax (Imposto Único de Circulação, IUC)

People or entities that have cars, pleasure boats or aircraft registered in their name have to pay the Single Circulation Tax (IUC) every year.

The document with the details for paying the IUC can be requested online or at a tax office.

Service channels

Learn where you can carry out the service

  • Pay online

    You will need to authenticate yourself with a Digital Mobile Key, IRS password or Citizen Card.

    Once issued, the document can be paid by MBWay, ATM, homebanking or at a CTT branch.

    Once issued, the document can be paid by MBWay, ATM, homebanking or at a CTT branch.

Who can paying vehicle circulation tax (Imposto Único de Circulação, IUC)?

When can you paying vehicle circulation tax (Imposto Único de Circulação, IUC)?

The Single Road Tax (IUC) is payable annually.

In the first year of registration, including imported vehicles, IUC must be paid within 30 days of the legal deadline for registering the vehicle. 

If you bought the vehicle first-hand from a car dealer, payment is made at the time of purchase.

In all other cases, the IUC must be paid during the month in which the vehicle is registered, until you cease to be the owner or until the registration is canceled.

In the case of pleasure boats and aircraft, the IUC must be paid in January.

What are the documents and requirements to paying vehicle circulation tax (Imposto Único de Circulação, IUC)?

  • Online

    If you want to obtain the IUC payment document online, you must log in to the Finance Portal with:

    If payment is made at a tax office, you must have the Documento Único Automóvel (DUA) or the carnet with you.

    If you prefer, you can go to a Citizen's Bureau and ask for help in obtaining the document to pay the IUC.

    In person

    If you prefer, you can obtain the document and make the payment at a tax office. In this case, you'll need to take the Registration Certificate/Single Automobile Document (DUA) or ownership registration and carnet with you.

What is the price to paying vehicle circulation tax (Imposto Único de Circulação, IUC)?

The amount of Single Road Tax payable is calculated according to the category of vehicle. There are currently 7 categories of vehicle:

  • Category A: light passenger and mixed-use cars with a gross weight of less than 2500 kg, registered between 1981 and June 30, 2007.
  • Category B: passenger cars registered after June 30, 2007, with mixed use and goods, or with more than 3500 kg and a capacity of no more than 9 seats.
  • Category C: goods and mixed-use vehicles weighing more than 2,500 kg for private transport of goods, own-account transport or hire (without driver).
  • Category D: goods and mixed-use vehicles with a gross weight of more than 2,500 kg for public transport of goods, transport on behalf of others or rental without a driver.
  • Category E: includes motorcycles, tricycles, quadricycles and mopeds registered since 1992.
  • Category F and G: includes recreational boats for private use with a power of 20 kW or more and aircraft for private use.
  • In addition to the categories, the date of registration, cylinder capacity and fuel/carbon dioxide emission levels are also used to calculate the amount payable.

For more information, see the IUC code.

How paying vehicle circulation tax (Imposto Único de Circulação, IUC)?

You can pay the Single Road Tax online or over the counter. If you issue the document with the details for paying the IUC online, you can pay immediately on the Finance Portal with the MBWay option or use the reference to pay at the Multibanco, by homebanking or at a CTT branch.

Online

On the Finance Portal, via the Deliver IUC page:

  1. Authenticate yourself with Digital Mobile Key, Finanças password or Citizen Card
  2. Select the vehicle category and click on Search
  3. Click on the license plate number
  4. Click on "Issue" and then on "Issue for payment"
  5. At the end, click on "Print the document"
  6. Pay by MBWay or use the payment references at the Multibanco, homebanking or CTT branch.

In person 

You can go to a tax office, ask for the IUC payment document and immediately pay the Single Road Tax.

You can also go to a Citizen's Bureau and ask for help in obtaining the IUC payment document. If you get the document with the IUC payment details, you can pay immediately on the Finance Portal with the MBWay option or use the reference to pay at the Multibanco, by homebanking or at a CTT branch.

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