To calculate ISV taxes, we’ll need the following vehicle specifications, with a quick overview of why each one matters.
Taille du moteur
The engine size, measured in CC, accounts for about half of the ISV tax calculation. ISV is calculated per CC, so knowing the exact engine size of your car is essential.
Émissions de CO2
We’ll need the CO2 emissions (combined), measured in g/km, as this makes up the other half of the ISV tax amount. Please provide the emissions figure and specify whether it’s based on the NEDC or WLTP standard. Since September 2018, all new cars sold in the EU are tested under the WLTP standard.
Generally cars from before 2017 are NEDC tested and after 2018 they are tested on the WLTP standard.
How to find CO2 emissions?
If your car is European, this can be found on your car registration document. This is usually in box V7 (including UK). If it’s not on there, it will be on the car’s COC document. If you really can’t find it, have a look online and see what the value comes up as with your specific car model.
Type de carburant
Specify if the car runs on gasoline, diesel, or electricity. Electric cars are ISV-exempt, and newer hybrids often receive a discount. Diesel vehicles typically have an extra ISV fee compared to gasoline, but the difference isn’t major.
Build Year
We need the car’s first registration date (in the EU). Newer cars pay more ISV, but older cars gradually receive discounts, which max out around the 10-year mark. Vehicles 10 years and older qualify for the maximum ISV discount.
Note: the registration date in the EU is what counts. So non-EU cars don’t get this discount.
IVA (if applicable)
For non-EU or brand-new vehicles, IVA (TVA) will apply, calculated based on the car’s current market value in Portugal. To get an idea, you can check average asking prices on sites like olx.pt for similar vehicles.