New IUC dates approved: what changes for drivers in Portugal

The IUC rules are indeed going to change in Portugal, but the change will not be immediate. For now, in 2026, everything remains as it is. Payment will still be due in the month of the vehicle’s registration. The big news is that Parliament has already approved a new model, which provides for a fixed calendar for all taxpayers and a phased transition until 2028.

In practice, the objective is simple: to make payment of the Single Circulation Tax (IUC) more predictable and reduce forgetfulness and delays. According to one of the sources, since 2020, non-payment or late payment of the IUC has led to millions of administrative offence and tax enforcement proceedings, which helps explain why the Government wanted to move forward with this change.

What changes in the payment of the IUC

When the new model fully comes into force, the IUC will no longer depend on the month of registration. Instead, there will be a common payment period, defined according to the amount of the tax.

Thus, for amounts up to 100 euros, payment will be made in a single instalment by the end of April. Between 100 and 500 euros, it may be paid in two instalments, April and October, or in a single instalment by the end of April. In cases where the amount exceeds 500 euros, payment may be split into three instalments: April, July and October.

IUC up to €100	1x by the end of April
IUC between €100 and €500	1 or 2 instalments | April and October
IUC over €500	1, 2 or 3 instalments | April, July and October

This change seeks to bring the IUC closer to other taxes with a more stable and easier-to-follow calendar. For many drivers, this could mean less room for mistakes and simpler management throughout the year.

What happens in 2026, 2027 and 2028

Despite parliamentary approval, 2026 brings no practical changes for motorists. The current model remains in force, which means the tax continues to be paid in the month of registration.

The year 2027 will be a transition year. During that period, vehicles with IUC up to 500 euros will pay in October. Those with a tax above 500 euros may pay in two instalments, July and October, or settle the full amount in July. This transitional solution is intended to prevent some taxpayers from being faced with two payments very close together in time.

The definitive entry into force of the new system is scheduled for 2028. From then on, the calendar will no longer be linked to the registration and will instead follow the new fixed dates for everyone.

There are more changes to take into account

The approved proposal goes beyond the simple payment calendar. The diploma also provides that the IUC taxation period will coincide with the calendar year, that is, from 1 January to 31 December. The exception will be the year of the vehicle’s registration or entry into the register in Portugal, in which case the tax will be calculated proportionally until the end of that year.

Another important new development concerns deregistration in 2027. In those cases, the IUC assessment may be cancelled, provided that the deregistration takes place before the respective anniversary date. If a deregistered vehicle registration is reactivated, the tax must be paid within 30 days after that reactivation.

For now, one formal step is still missing. The Government will have 180 days, after the entry into force of the enabling law, to draft and publish the Decree-Law that implements these changes.

In short, what is on the way is a significant change in how Portuguese drivers deal with the IUC. In 2026, nothing changes. In 2027, there will be an adaptation regime. And in 2028 the new system should begin definitively. Until then, the most important thing to understand is that the tax will stop being linked to the month of registration and will instead follow a single calendar, more predictable for everyone.

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Sources: Razão Automóvel e Pplware