The Government approved this Thursday, December 11th, in the Council of Ministers, a proposal for legislative authorization that changes the tax calendar for car owners. From 2027 onwards, the Single Circulation Tax (IUC) will no longer be paid in the month in which the vehicle is registered, and will have a fixed payment date for all taxpayers: the month of April.
The measure, announced by the Minister of the Presidency, António Leitão Amaro, aims to simplify tax obligations and align the IUC with other periodic taxes, such as the IMI or the IRS, ensuring greater predictability for families and companies. The government official assured that the change is merely administrative and “there is no increase” in the amount to be paid, it is just a question of creating a “certain month of payment” to avoid forgetfulness and consequent fines.
The proposal that will go to Parliament introduces a significant change in the form of payment, allowing the tax to be divided into higher amounts. According to the new model, IUC up to 100 euros will maintain the single payment in April. However, if the tax is between 100 and 500 euros, the taxpayer will be able to divide the payment into two tranches, to be paid in April and October. For amounts greater than 500 euros, payment may be divided into three installments, in the months of April, July and October.
To mitigate the impact of the change in calendar, the Executive designed a transitional regime designed to prevent taxpayers from being penalized with two payments within a short period of time. Thus, anyone who paid the IUC for 2026 in the final months of that year will not have to pay again in April 2027. In these specific cases of transition, the Government proposes that, for amounts up to 500 euros, payment be postponed until October. For amounts above 500 euros, the settlement will be divided into two installments, in July and October.
This Government intention had already been signaled in January, although at the time it pointed to February as the reference month. The Minister of Finance, Joaquim Miranda Sarmento, has highlighted that this reform, now scheduled to come into effect only in 2027 — and not in 2026, as was previously admitted –, is a fundamental piece for the “reform of the State”, making the system “simpler and friendlier to citizens”.