IPVA PA 2026: Sefa discloses when to pay, values and discounts

The State Secretariat of Finance (Sefa) published the calendar of maturities and the table of values related to the Tax on the Property of Motor Vehicles (IPVA) for 2026. The IPVA PA payment schedule starts this Tuesday (6/1) of January and ends on November 14.

The owner can pay the tax in a single quota and have the following discounts proportional to the vehicle’s history of infractions:

• 15% discount for vehicles without fines in the last two years;
• 10% discount for vehicles without fines in the last year;
• 5% discount in other cases.

SEE ALSO:

• IPVA 2026: do I need to pay in January?
• IPVA: how to consult, when to pay and discounts
• IPVA exemption for motorcycles in 2026, see who is entitled

IPVA PA values

The IPVA 2026 payment calendar starts on January 6th. The values are calculated based on the average market price list of the Economic Research Institute Foundation (Fipe), considering the variation between September 2024 and September 2025.

This number is multiplied by the IPVA rates, which for the year 2026 remain according to the criteria established by law:

• 1% for buses, minibuses, trucks, tractors, motorcycles and the like;
• 0.5% for aircraft and vessels;
• 2.5% for cars, pickup trucks and recreational or sports boats;
• 1% for rental cars, owned by rental companies.

If the taxpayer has any questions or needs more information, they can call/send messages to the call center: 0800-725-5533 (Monday to Friday from 8 am to 6 pm), or through the chat on the Sefa-PA website.

Payment schedule

The IPVA payment schedule with a discount starts on January 6, 2025, for license plate 1 endings that end (last two digits) between 01-31 (01; 11; 21; 31) and so on. At the end of the last installment, the Annual Vehicle Licensing fee is charged. The deadline for payment of the IPVA related to aircraft and vessels will be June 30, 2026.

IPVA PA 2026 exemptions

Vehicles that are 15 years old or more are exempt from the tax in 2026. In addition, according to current legislation, the owner of a motorcycle or scooter (new or used) with up to 200 cm³ of engine, who does not have another vehicle, can accumulate this discount with the partial exemption.

These exemptions are applied according to the number of traffic fines:

• 100% IPVA exemption for motorcycles with at least two years without infractions;
• 50% reduction of the IPVA for motorcycles with an infraction in the last two years;
• 30% reduction in the amount for other cases.

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.