IPVA SE 2026: values, discounts and when to pay

The State Secretariat of Finance (Sefaz) of Sergipe released the payment schedule of the Motor Vehicle Property Tax (IPVA) for the year 2026. Taxpayers can choose to pay the IPVA SE through:

• single quota ( in cash) in advance with a 10% discount;
• single quota ( in cash) without discount; or
• installments in up to ten installments with additions.

To obtain the reduction in the tax amount, it is necessary to pay it in full by March 31, 2026. The payment is available from January 1st and the cobanças will last until November.

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Tax calendar

Taxpayers who do not opt for advance payment may carry out the procedure until the last business day of the month corresponding to the vehicle’s license plate on the calendar.

IPVA SE Values

The tax calculation basis is the market value of the vehicle, which takes into account the numbers in the Fipe table – Foundation Institute for Economic Research. For new vehicles, the reference is the value informed on the invoice.

In this way, just multiply this amount by the percentage established in the rates. The IPVA SE 2025 rates are:

• 3% for automobiles and utility vehicles with values above R$ 120 thousand;
• 2.5% for automobiles and utility vehicles with values below R$ 120 thousand;
• 2% for motorcycles and the like;
• 1% for buses, minibuses and trucks.

The table with the respective reference values will be made available on the Sefaz website on January 1, 2025.

IPVA exemption

For drivers who wish to request the renewal of the exemption from IPVA values, requests can be made from January 1st until the expiration date of the IPVA/Licensing 2026, according to the calendar.

Taxpayers who choose not to pay the discount may carry out the procedure until the last business day of the month corresponding to the vehicle’s license plate.

Vehicles with 15 years or more of manufacture, that is, those manufactured until 2011 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.