IUC 2026: New Payment Dates and Tax Simplification Rules

By Hugo Ribeiro, Certified Accountant · Member of the Order of Certified Accountants · HVR Business Consulting

What Will Change in IUC? The Tax Simplification Agenda brings important changes to the Single Circulation Tax (IUC). From 2026, the tax is no longer paid in the registration month and will have a single annual payment deadline. New Payment Rules From 2026, all vehicle owners will pay IUC in a fixed period: February. For those paying more than €100, there is an option to split into two installments: February and October. Transitional Rules The Government announced transitional measures to avoid double payment in 2026. Conclusion The IUC simplification is a positive measure that makes it easier …

Key Takeaways

• Pay IUC in February from 2026, a single annual date.
• Split IUC >€100 into two installments: Feb/Oct.
• Note 2026 transitional rule to avoid double payment.
• Reassess financial planning for fleet management.

FAQ

When is the new IUC payment date in Portugal?

From 2026, the Single Circulation Tax (IUC) is paid annually in February, regardless of the vehicle's registration date.

How can I pay IUC in installments?

If your IUC exceeds €100, you can split the payment into two installments: the first in February and the second in October.

What changes for those who already paid IUC in 2026 under old rules?

The 2026 transitional rule ensures those who already paid IUC early that year will not pay again in February, with the next payment due in February 2027.

What is the goal of IUC rule simplification?

The simplification aims to consolidate payments into a single date, easing management for taxpayers and businesses, and preventing tax oversights in vehicle taxation.