Bringing Your Car to Portugal: ISV Exemption, DAV and Plates

People who move their residence to Portugal can register one car without paying ISV (Imposto sobre Veículos, the one-off vehicle registration tax) if they lived abroad for at least 6 months and owned the car there for at least 6 months. The request is free and must be made online on the Portal das Finanças within 12 months of moving, according to gov.pt.

The car then needs Portuguese plates from IMT (Instituto da Mobilidade e dos Transportes, the transport authority) and pays the annual IUC road tax like any other. Rules below follow the gov.pt service page, updated on 27 March 2026, as of November 2026.

Who qualifies for the ISV exemption?

You qualify if all of these apply, as listed on gov.pt:

• you are over 18;
• you lived abroad (in an EU or non-EU country) for at least 6 months before moving to Portugal;
• you owned the car in the country you are coming from for at least 6 months before the move, counted from the date on the ownership document (or the leasing contract);
• you bought the car in that country, or in a country where you lived before, paid all taxes due there and did not get a tax benefit for taking it out;
• it is one vehicle per person.

The Tax and Customs Authority (AT) adds conditions after the exemption, set out in its binding rulings: you must keep your normal residence in Portugal for at least 185 days per calendar year, and the car must not be sold, rented or lent, and must stay in your name, for 12 months. Breaking these can mean paying the ISV after all.

What is the deadline?

Apply within 12 months of the date you transferred your residence to Portugal. In practice, start earlier: the car must be legalized and given a Portuguese registration plate, and gathering documents from the country you left takes time. Our guide to exchanging a foreign driver’s licence covers the separate deadline for your licence.

How do I apply on the Portal das Finanças?

The exemption is requested with a customs vehicle declaration, the DAV (Declaração Aduaneira de Veículo), together with form 1460.1, all online. You need a NIF and Portal das Finanças access first; see our guide to getting a NIF.

1. Log in to the Portal das Finanças with your NIF and password, the Citizen Card or the Chave Móvel Digital.
2. Register for the car tax system: go to Alfândegas and then Credenciação, fill in the form and wait for acceptance.
3. Log in again and go to Serviços Aduaneiros, then IEC / ISV, then Declaração Aduaneira de Veículos (DAV), then DAV – criar DAV.
4. Fill in form 1460.1 (Pedidos no âmbito do Imposto Sobre Veículos) and attach the supporting documents.
5. Save the DAV number; you use it to print the DAV and follow the case under Consultas.

The page states that the exemption request itself is free.

Which documents do I need?

Foreign documents may need an apostille and a translation; our guide to apostilles and certified translations explains how Portuguese offices treat them. Ask AT if you are unsure which language versions it accepts for customs.

How does the car get Portuguese plates?

IMT assigns the Portuguese registration number once two documents are submitted with the DAV: a certificate of conformity from IMT (model 9) and a technical inspection certificate (model 112) from an approved inspection center (centro de inspeção). Cars from outside the EU, or with non-standard specifications, may need extra steps to prove they meet EU type-approval rules before IMT issues the model 9.

After registration you receive the Portuguese vehicle document and order plates. The car then follows the normal Portuguese calendar for periodic inspections (inspeção periódica obrigatória, IPO) based on its age and type.

What about the annual IUC road tax?

The ISV exemption does not cover IUC (Imposto Único de Circulação), the annual circulation tax. Once the car is registered in Portugal, its owner pays IUC every year through the Portal das Finanças. The amount depends on the vehicle’s category, engine size, emissions and date of first registration.

Check your IUC on the Portal das Finanças once the plates are issued, and pay it by the deadline shown there, using the payment reference it gives you at an ATM or in home banking. Tell your insurer about the new registration number as soon as it is issued.

Bottom line

The 6-month ownership rule counts from the date on the foreign title, so a car bought just before the move usually does not qualify. Gather the residence certificate from your old country before you leave, since it is the hardest document to get from abroad, and keep the car in your name for at least 12 months after the exemption.

FAQ

Can a couple bring two cars without ISV?

The exemption is one vehicle per person, so each adult who meets all the conditions can apply for their own car. Each car must have been owned by that person for 6 months abroad.

Does the exemption apply to cars from the UK or the US?

Yes, gov.pt covers residence in an EU member state or a third country. Cars from outside the EU usually also need customs clearance and may need more work to get the IMT certificate of conformity.

Can I sell the car after a few months?

According to AT’s rulings, the car must stay in your ownership and must not be sold, rented or lent for 12 months. Otherwise the ISV can become due.

Do I pay IUC if I am exempt from ISV?

Yes. ISV is a one-off registration tax; IUC is an annual tax on every Portuguese-registered car, and the move does not exempt you from it.