IUC with new rules from 2026

The Single Road Tax (IUC) will change from 2026. One of the main changes is the end of payment based on the vehicle’s registration month, which will be replaced by a fixed calendar—easier to manage for all drivers.

From 1 January 2026, IUC must be paid by the end of February, regardless of the month in which the vehicle was registered. This change applies to all vehicles subject to IUC, whether new or used.

But there’s more. If the tax amount exceeds €100, taxpayers will have the option to pay in two instalments. The first half must be paid by the end of February, and the second by the end of October. However, those who prefer may still pay the full amount in February.

This change brings greater predictability, helping to avoid forgetfulness and potential penalties. Until now, the payment was linked to the car’s registration month—something that’s not always easy to remember, especially for vehicles whose registration plates no longer indicate the month or year of registration.

It’s important to note that these new rules do not change the existing payment methods. The IUC can still be paid through the Tax Authority Portal or in person at tax offices, CTT branches, or authorised banks. The Vehicle Registration Document remains necessary for this purpose.

Electric vehicles will continue to benefit from exemption from the IUC as part of the incentive for sustainable mobility.

This measure is part of a broader tax simplification package and aims to make taxpayers’ lives easier, with clearer and more standardised deadlines.

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In summary:

• IUC payment will now have a fixed deadline: by 28 February;

• For amounts over €100, you can pay in two instalments: February and October;

• Usual payment methods remain unchanged (online or in person);

• Electric vehicles remain exempt;

• The vehicle’s registration month will no longer affect the tax calendar.

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If you own a registered vehicle, mark these dates in your calendar now. From 2026, IUC will be easier to manage—and you’ll have no more excuses to forget it.

Translated with DeepL