Importing an electric car in 2026: exemptions and benefits

Importing used electric vehicles from Germany and the Netherlands has grown steadily over the past few years — and it's no accident. Portugal maintains one of the most favourable tax regimes in Europe for electric vehicles, and that changes the cost equation significantly compared to an equivalent combustion car.

The ISV exemption

Fully electric vehicles are exempt from ISV. That means, unlike a diesel or petrol car — where the displacement component and the environmental component both add to the purchase price — an imported electric vehicle only adds transport, registration and management fees on top. For mid-to-upper range vehicles, this difference can represent a substantial share of the total cost that gets avoided altogether.

What about IUC?

The annual circulation tax (IUC) — paid every year after the car is registered, and never part of the figure calculated at the point of import — also carries a full exemption for 100% electric vehicles. In other words, the tax advantage doesn't stop at the moment of purchase: it continues every year after.

Plug-in hybrids: a middle ground

It's worth noting that plug-in hybrids (PHEVs) don't get the same treatment as fully electric vehicles. They can benefit from a substantial reduction on the ISV displacement component, but only when they meet, simultaneously, a minimum electric-only range and a CO2 emissions limit. Outside those criteria, they're taxed as a conventional vehicle.

Electric or combustion: a direct comparison

What doesn't change

Even exempt from ISV and IUC, an imported electric vehicle still needs: a technical inspection in Portugal, a Certificate of Conformity (COC), and the full registration paperwork — the exemptions apply to the taxes, not to the administrative process. This is where specialist support still makes a difference, even when the tax bill is smaller.

One thing worth paying attention to: battery health

Unlike a combustion engine, whose maintenance condition is mostly assessed through service history, a used electric vehicle has an additional variable to consider: battery state of health (SOH). Two units of the same model and year can have very different real-world range depending on the charging pattern they were subjected to — frequent fast (DC) charging tends to degrade a battery faster than slow (AC) charging at home. Before closing any deal, checking this indicator with the seller or through an independent diagnostic is always part of our process.

And the charging network in Portugal?

The public charging network has grown steadily in recent years, but it still doesn't have the same density as a traditional fuel station network, especially outside major urban centres. For anyone doing mostly urban trips with the ability to charge at home or at work, this is rarely a practical obstacle. For anyone doing regular long trips, it's worth planning stops with a bit more care than a combustion vehicle would require.

Frequently asked questions

Can the tax exemptions for electric vehicles change?

Yes — any tax regime can be revised through the State Budget or standalone legislation. Our simulator is updated whenever changes happen, precisely so it never gives an outdated estimate.

Does a used electric car from Germany have a battery in good condition?

It depends on usage and charging history, just like any mechanical component depends on use. Checking battery state of health (SOH) is part of our validation process before proceeding with a purchase.

Is it always worth importing an electric car rather than buying in Portugal?

Not always — it depends on the model, configuration and available supply in each market at the time. That's exactly why we always recommend simulating the specific case rather than assuming a general rule.