Tax benefits & incentives

Learn about the incentives that could influence the shift to electric mobility in 2023

Stay on top of car taxation

Taxes are a fact of life but we know that keeping up with taxation regulations isn't a hobby for everyone. On this page we breakdown how vehicles are taxed, the differences in taxes depending on the fuel type and the incentives on offer for low and zero CO2 emission vehicles.

Environmental Fund Incentive Program

Environmental Fund Incentive Program

In 2023, the Environmental Fund has an incentive program for the purchase and installation of electric vehicle chargers in condominiums, linked to Mobi.E - the management entity for electric mobility in Portugal. The incentive consists of the allocation of 80% of the purchase price of the charger, with VAT, up to € 800 per equipment, and another 80% of the value of the associated installation, with VAT, up to an amount of € 1000 per parking space.

For 24 months from approval, the Environmental Fund pays the Mobie.E network access tariff. That is, only after 2 years does the tariff become that of the contracted Electric Mobility Energy Supplier (CEME).

Income Tax (IRC)

Corporate income tax

Autonomous Taxation Rates

Acquisition Value
Passenger Cars
Plug-in hybrids and CNG
Electric vehicles
< 27.500€
Between 27.500€ and 35.000€
Between 35.000€ and 62.500€
> 62.500€

VAT - Deduction of acquisition values and other charges:

  1. useofcar_LLight passenger and mixed vehicles
  2. vanLight commercial goods vehicles
  3. Electric Driving_LElectric, plug-in hybrid, LPG and CNG vehicles

    100% electric vehicles with an acquisition value excluding VAT of up to €62,500 Plug-in hybrid vehicles with an acquisition value excluding VAT of up to €50,000 Vehicles powered by LPG or CNG with an acquisition value excluding VAT of up to €37,500


The ISV is a one-time tax levied on the first registration of a vehicle in Portugal and is paid according to the form of registration. This tax had an average increase of 4% in 2023.

% ISV reduction
<p>Passenger cars equipped with hybrid engines&nbsp;</p><p></p>
Light commercial goods vehicles
Electric, plug-in hybrid and LPG vehicles
2023 data

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