IPVA AM 2026: tax drops 50%, check dates, values and discounts

The Amazonas State Department of Finance (Sefaz-AM) published the payment schedule and other information about the Motor Vehicle Property Tax (IPVA). For the 2026 fiscal year, the IPVA AM is about 50% cheaper and 98% of motorcycles will be exempt from the tax.

The deadlines for payment of the tax begin on March 31 and were established according to the vehicle’s license plate. Amazonian taxpayers can choose to pay in:

• single quota with discount option; or
• installment in three installments.

SEE ALSO:

• IPVA 2026: do I need to pay in January?
• IPVA 2026: how to consult, when to pay and discounts
• Paying tax in installments or in cash, which is more worthwhile?

IPVA AM value drops 50%

Amazonas now has the cheapest average IPVA in Brazil, because, through Complementary Law No. 280/2025, there was a 50% reduction in tax rates and the average rate is now approximately 1.5%.

The basis of the IPVA account considers the market value of the vehicle and the state tax rate, just multiply these factors to obtain the tax. In short, the market value is the market value of your vehicle, which is usually based on the quotation of the Foundation Institute for Economic Research, the famous Fipe Table. The rate is defined by each state according to the type of vehicle.

In practice, the new rates were as follows:

• Vehicles up to 1000 cm³ of displacement, electric and hybrid: from 3% to 1.5%
• Vehicles with more than 1000 cm³ of displacement: from 4% to 2%
• Trucks, buses, minibuses, and public and school transport: from 2% to 1%
• Rental companies: rate maintained at 0.7%

Sefaz-AM has made available the tables with the market values of the vehicles, but it is also possible to make this query on the agency’s website.

Good Driver Discount

Based on the Good Driver Law, it is possible to obtain discounts of 10% to 20% for taxpayers without fines linked to their National Driver’s License (CNH) or on the vehicle claimed in a period of up to three years prior to the request.

The verification of taxpayers’ data for the Good Driver discount request is already automated from the Gov.br platform, so it is not necessary to attach and file certificates proving the absence of fines. If the citizen does not in fact have fines in his name, just request the legal discount on the Sefaz website.

IPVA Social benefits almost all motorcycles in the state

The new state legislation also expanded the scope of the Social IPVA, which guarantees total exemption for two- or four-wheeled vehicles whose tax value is up to R$ 420.

According to the Government of Amazonas:

• 251 thousand vehicles were benefited in 2025
• The forecast for 2026 is 425 thousand vehicles, an increase of 75%
• With the new rules, about 98% of motorcycles registered in the state will be exempt from payment

IPVA AM 2026 Calendar

If they choose to pay in cash, the tax can be paid until the deadline or in advance with a discount of 5% to 10%. In the installment option, the amount can be divided up to three times. The reductions are valid both for the single quota and for the values of the installments.

Who is entitled to tax exemption?

In addition to taxpayers who fit the IPVA Social criterion, in Amazonas, vehicles with more than 15 years of manufacture do not need to pay the tax. Other rules, in general, establish that the following are exempt from IPVA:

• Cars of public transport service concessionaires,
• Land vehicles with an engine power of less than 50 cm³;
• Vessels with a power of less than 25 hp;
• Agricultural machinery;
• Taxis owned by self-employed professional drivers;
• Cars registered in the name of people with disabilities (PwDs);
• Vehicles belonging to embassies and diplomats.