Bringing a motorcycle, camper or classic car to Portugal
For a motorcycle, a camper and a car built before 1970 only the engine size counts. What that means per kind of vehicle, with the tables from the law.
By Gerardus Koetje · Updated on
What they have in common
For these vehicles the ISV looks at the engine size only: CO2 emissions do not count. The rest of the route is the same as for a car: DAV, inspection, registration number and ownership registration. The exemption when moving also applies to a motorcycle, under the same conditions; see ISV exemption.
The calculator on Understanding ISV only works for passenger cars and vans. For the vehicles below the tables are on this page; customs set the amount.
Motorcycle
A motorcycle pays ISV under table C:
| Engine size (cm³) | ISV before the age reduction |
|---|---|
| 120–250 | € 73.78 |
| 251–350 | € 91.63 |
| 351–500 | € 122.57 |
| 501–750 | € 184.45 |
| over 750 | € 245.14 |
Source: Código do Imposto sobre Veículos (versão consolidada), Autoridade Tributária e Aduaneira, 2026 rates, read on 14-11-2026. The calculator uses the same figures.
Then the reduction for age comes off, the same table D as for a car (see Understanding ISV). The table starts at 120 cm³; what applies to a smaller motorcycle is not in the table and we have not established it.
For the annual tax a motorcycle falls into category E:
| Engine size (cm³) | First registered after 1996 | 1992 to 1996 |
|---|---|---|
| 120–250 | € 6.19 | € 0.00 |
| 251–350 | € 8.76 | € 6.19 |
| 351–500 | € 21.18 | € 12.53 |
| 501–750 | € 63.62 | € 37.47 |
| over 750 | € 138.15 | € 67.76 |
Source: Código do Imposto Único de Circulação (versão consolidada), Autoridade Tributária e Aduaneira, read on 15-11-2026. The assessment in the Portal das Finanças is the amount that counts.
Camper
What counts as a camper for the ISV is in the law: an autocaravana with seats and a table, a sleeping place, cooking equipment and food storage.
A camper pays 80% of table B in 2026, the full amount from 2027. Table B only uses the engine size:
Table B
| Engine size (cm³) | Rate per cm³ | Minus fixed amount |
|---|---|---|
| up to 1250 | € 5.30 | € 3,331.68 |
| over 1250 | € 12.58 | € 12,138.47 |
Share for a camper
| From | Share of table B a camper pays |
|---|---|
| 01-01-2024 | 40% |
| 01-01-2025 | 60% |
| 01-01-2026 | 80% |
| 01-01-2027 | 100% |
Source: Código do Imposto sobre Veículos (versão consolidada), Autoridade Tributária e Aduaneira, 2026 rates, read on 14-11-2026. The calculator uses the same figures.
Then the reduction for age follows. Whether the diesel surcharge also applies to a camper, and which IUC category a camper falls into, we could not establish from the text of the law; ask customs before you decide.
Classic car
For the ISV the law has no separate category for classics; we found no exemption for them. A car built before 1970 is taxed on the engine size only, though, and a used car from another EU country over ten years old gets the largest reduction, 80%.
For the IUC there is an exemption. A vehicle over 30 years old that is recognised as historic, used little and driven no more than 500 km a year is exempt under conditions. From 2027 you must prove those conditions every year by the end of February.
If you want a registration number that matches the car's age, the IMT can assign a period registration, based on a declaration from a recognised body. Which bodies the IMT recognises is in the annex to the IMT decision; we could not check that list.
Frequently asked questions
When do I not have to pay ISV?
When you move to Portugal and bring your own car. You must be over 18, have lived abroad for at least six months, have owned the car for at least six months and file the request within 12 months of your move. All conditions are in ISV exemption.
Facts and sources on this page
Every highlighted value in the text comes from an official source that we read ourselves.
engine size onlyFor a vehicle built before 1970, a motorcycle, tricycle, quad and a camper, only the engine size counts for the ISV. CO2 emissions play no part.
Source: Código do Imposto sobre Veículos (CISV) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 4.º n.º 1 c) · Checked on
table CA motorcycle, tricycle or quad pays ISV under table C: a fixed amount per engine-size band, from 120 cm³. A used motorcycle with a registration from another EU country gets the same age reduction (table D) as a car.
Source: Código do Imposto sobre Veículos (CISV) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 2.º n.º 1 f), art. 10.º (tabela C) en art. 11.º n.º 1 · Checked on
category EMotorcycles, mopeds, tricycles and quads registered from 1992 fall into category E for the IUC. The amount depends on the engine size and the year of registration.
Source: Código do Imposto Único de Circulação (consolidated version, last updated by Decreto-Lei n.º 161/2026) (Autoridade Tributária e Aduaneira) · Legal basis: CIUC art. 2.º n.º 1 e) en art. 13.º · Checked on
autocaravanaFor the ISV a camper (autocaravana) is a vehicle built to include a living space with at least seats and a table, a sleeping place that can be made from the seats, cooking equipment and storage for food.
Source: Código do Imposto sobre Veículos (CISV) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 2.º n.º 1 e) · Checked on
80% of table B in 2026, the full amount from 2027A camper pays ISV under table B, the engine-size table. Under a transitional rule it pays a share: 80% from 1 January 2026 and the full table B amount from 1 January 2027.
Source: Código do Imposto sobre Veículos (CISV) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 7.º n.º 2 e) en art. 9.º n.º 3 (Lei n.º 20/2023) · Checked on
80%The highest reduction in table D is 80%, for a car older than ten years. Age counts from the first registration to the end of the DAV deadline (art. 11.º n.º 2).
Source: Código do Imposto sobre Veículos (CISV), table D (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 11.º n.º 1 · Checked on
exempt under conditionsA vehicle in IUC category A, C, D or E (among them a passenger car first registered in the EU or EEA from 1981 to 1 July 2007, and a motorcycle) that is over 30 years old and recognised as historic by the competent bodies is exempt from the IUC if it is only used occasionally and does not travel more than 500 km a year.
Source: Código do Imposto Único de Circulação (consolidated version, last updated by Decreto-Lei n.º 161/2026) (Autoridade Tributária e Aduaneira) · Legal basis: CIUC art. 5.º n.º 1 d) · Checked on
by the end of FebruaryFrom 2027 you prove the conditions of an IUC exemption to the tax authority each year by the last day of February. The law lists exceptions, among them fully electric cars; the exemption for historic vehicles is not among them.
Source: Decreto-Lei n.º 161/2026, de 4 de agosto (Diário da República, 1.ª série, n.º 149) (Diário da República) · Legal basis: CIUC art. 16.º n.º 8 (Decreto-Lei n.º 161/2026) · Checked on
a period registrationAn old car of museum interest can get a registration number from the period in which it first took to the road. You apply to the IMT as the owner, with a declaration of the car's museum interest from a body the IMT recognises for this. The number is chosen from cancelled numbers; the original registration is noted on the registration certificate.
Source: Matrícula de época para automóveis antigos (IMT, Deliberação n.º 2371/2013) (Instituto da Mobilidade e dos Transportes) · Legal basis: Deliberação n.º 2371/2013 (IMT) · Checked on
18The exemption is for people over 18 who transfer their residence to Portugal from an EU member state or a third country.
Source: Código do Imposto sobre Veículos (CISV) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 58.º n.º 1 · Checked on
six monthsFor the exemption you must prove that you lived abroad for at least six months before moving to Portugal.
Source: Pedir a isenção do ISV quando se vem morar para Portugal (gov.pt, updated 27-03-2026) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 59.º n.º 1 a) · Checked on
six monthsThe car must have been your property in the country of origin for at least six months before the move, counted from the issue date of the registration certificate (or of the lease contract).
Source: Pedir a isenção do ISV quando se vem morar para Portugal (gov.pt, updated 27-03-2026) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 60.º n.º 1 c) · Checked on
12 monthsThe ISV exemption on moving must be requested within 12 months of the date you transferred your residence to Portugal.
Source: Pedir a isenção do ISV quando se vem morar para Portugal (gov.pt, updated 27-03-2026) (Autoridade Tributária e Aduaneira) · Legal basis: CISV art. 45.º n.º 2 a) · Checked on
Guide: Importing your car into Portugal
Do it yourself, in the right order
The pages on this site explain the rules. The guide is the workbook: what to do in which week, which papers to take to which office, where to click in the Portal das Finanças and what to do when an application is rejected.