IPVA AP 2026: see payment schedule, values and discounts

The State Secretariat of Finance (Sefaz) of Amapá released the main information and calendar regarding the Tax on the Property of Motor Vehicles (IPVA) for the year 2026. The IPVA AP can be paid in different ways, which are at the taxpayer’s choice, they are:

• single quota (in cash) in advance with discount; or
• installments in up to six installments

SEE ALSO:

• IPVA 2026: do I need to pay in January?
• 10 cars that will be exempt from IPVA in 2026
• Paying IPVA in installments or in cash, which is more worthwhile?

Tax amounts in Amapá

The tax calculation basis is the market value (market value) of the vehicle, which takes into account the numbers in the Fipe table – Foundation Institute for Economic Research. In this way, it is enough to multiply this value by the percentage established in the state rates, which in Amapá vary from 0.5% to 3%.

According to Sefaz-AP, the following rates are applied to the calculation basis:

• 3%: automobiles, pickup trucks, recreational boats, jet skis and non-commercial aircraft.
• 1.5%: buses, minibuses, trucks, tractor trucks, motorcycles and the like.
• 0.5%: aircraft and vessels not included in the previous category.

Owners can now access the Sefaz website and issue the collection slips, where information on the market value, the rate and the amount of the tax will be specified.

IPVA AP payment schedule

The collection calendar begins in March and, unlike most states, the deadlines for paying these quotas do not follow the end of the vehicle’s license plate. All taxpayers, regardless of the car, have the same calendar, which varies only with the form of payment.

Those who choose to pay in full by March 16 will have a 20% discount, while those who share the tax will not have a reduction. Late payment generates a fine and interest.

• Deadline for vehicle licensing : March 17 to August 31
• Inspection begins: September 1st.

Exemption from IPVA AP for electric vehicles and other vehicles

In 2024, Governor Clécio Luís sanctioned Law No. 3,152/2024, which reformulated the IPVA Code and guaranteed tax exemption for electric vehicles until 2026. In addition, vehicles that are 10 years old or more are exempt from the tax in 2026.

Other rules for IPVA exemption vary by state, but generally include:

• 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.