Taking your car to Portugal: the ISV exemption that saves thousands
Portugal levies a hefty import tax (ISV) on cars — but whoever moves there can get a full exemption. The conditions are precise, the deadlines hard, and whoever knows them takes their car along almost for free.
5 min read
Written and checked by Auke on , against the sources at the bottom. Is something no longer right? Report it below and I'll fix it.
If you move to Portugal, you can take your car with you without paying import tax, as long as you meet a few hard conditions. That tax is the Imposto Sobre Veículos (ISV): a registration tax that quickly runs into thousands of euros for an ordinary mid-range car.
That figure makes many emigrants decide to sell the car in the Netherlands after all. That's often precisely the wrong conclusion. Whoever moves their residence to Portugal gets a full exemption, provided:
- the car has been theirs for at least six months;
- the request is in within twelve months of the move;
- they keep the car for a year afterwards.
The application itself is free.
What are the conditions?
The exemption is for whoever moves their main residence to Portugal from another country. The tax authority lists the requirements:
- You are 18 or older and have lived outside Portugal for at least six months. That may be consecutive or spread out, with at least 183 days per calendar year. For a Dutch emigrant that's automatically the case.
- The car has been your property for at least six months, counted from the date on the ownership document. Just bought with the move in mind? Then that period may be just too short. Check the date before you plan.
- The car was bought in the country of origin with all taxes due there paid, without a tax advantage on export.
- One car (or motorcycle) per person, and the exemption can only be enjoyed once every ten years. A couple with two cars can therefore get the exemption twice, each in their own name.
Which deadlines are hard?
Within twelve months of your move the exemption request must be in: "no prazo máximo de doze meses a contar da data de transferência de residência". Whoever misses that deadline pays the full ISV. And mind that deadline's little brother: the customs declaration of the vehicle itself (the DAV) has to be filed within 20 working days of the car's arrival.
After the grant a mirror-image rule applies: the car may not be sold, given away, rented out or lent for twelve months, counted from the Portuguese registration. If that happens anyway, the full tax is levied after all, with criminal liability on top. If you sell it after that year to someone without a right to the exemption, you pay pro rata for the remaining years up to five. The restriction is noted in the vehicle papers. So you can't quietly slip past it.
| What | Term or amount |
|---|---|
| Resident outside Portugal before the move | at least 6 months |
| Car in your name before the move | at least 6 months |
| Customs declaration DAV | within 20 working days of arrival |
| Exemption request | within 12 months of the move, free |
| No sale, rental or lending of the car | 12 months after the Portuguese registration |
| Using the exemption again | once every 10 years |
| Inspection certificate modelo 112 | valid for 90 working days |
| Registration at the IMT | € 45 with COC or homologation, € 165 without |
| Registering your driving licence at the IMT | within 60 days of settling, free |
How does the application work?
You file the request with the customs office of your tax residence, via the Portal das Finanças (the Portuguese tax authority's portal), with form 1460.1. Into the file go:
- the DAV, the customs declaration of the car;
- your Dutch registration certificate and title of ownership;
- your ID;
- an official proof of your previous registration with start and end dates (the extract of your Dutch deregistration);
- evidence of your daily life there, such as rent receipts, energy or wage records;
- a statement on your tax situation;
- the forms modelo 9 and modelo 112 of the IMT, the Portuguese authority for vehicles and driving licences.
Then the practical part follows: the technical inspection and the Portuguese registration. You have the inspection done at a category B inspection centre; the inspection certificate (the modelo 112) is valid for 90 working days. You apply for the registration at the IMT. The fees are € 45 for a car with a European certificate of conformity (COC) or national homologation, and € 165 without. You get the registration certificate after the ownership has been recorded at the conservatória, the registry office.
And your driving licence?
Your Dutch licence remains valid. Exchanging is voluntary, with a medical certificate. What is required: register your licence with the IMT within 60 days of settling. That's free and can be done online, with your ID, proof of your home address and the licence itself. Whoever skips it commits an offence.
What is the honest trade-off?
With the exemption, taking your car suddenly becomes the cheap option: inspection plus € 45 in fees against thousands of euros in avoided tax. If you miss out on the exemption, because a deadline was missed or the car falls just short of the ownership requirement, the sum flips completely. Selling in the Netherlands and buying later in Portugal is then often wiser. The difference between those two outcomes isn't luck: it's whether you knew the deadlines before the lorry drove off.
In Vertrekklaar this is phase 3 of 5 of the journey, step 3.4: the same steps, but for your situation — in your order, tickable, and with the deadlines watched. See the whole journey to Portugal or go straight to step 3.4 in the open step-by-step plan.
What this rests on
The facts in this article come from these official pages. Rules change. When in doubt, go by the source, not this article.
- Tax authority (AT) — questions and answers on the ISV exemption when moving — info-aduaneiro.portaldasfinancas.gov.pt
- Tax authority (AT) — the obligations of whoever gets the exemption (no sale for twelve months) — info-aduaneiro.portaldasfinancas.gov.pt
- gov.pt — applying for the exemption when you come to live in Portugal — gov.pt
- IMT — registration for used vehicles (inspection and fees) — imt-ip.pt
- IMT — a foreign driving licence, and the registration within sixty days — imt-ip.pt
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