
IPVA (Tax on Motor Vehicle Ownership) is a mandatory annual tax for land vehicle owners in Brazil.
Tax revenue is divided between the state and the municipality where the vehicle is registered and is used to finance various areas, such as health, education, security and infrastructure.
Understanding how IPVA works, payment dates and the benefits involved is essential to keeping your tax obligations up to date and avoiding problems.
The IPVA was created with the aim of raising funds for the states, with the revenue being divided between the state government and the municipality where the vehicle was registered.
The percentage varies according to the legislation of each state, but generally half of the revenue goes to the municipality. This tax is calculated based on the vehicle's market value, which is determined by the Fipe Table or other criteria defined by each state.
The IPVA amount is determined by applying a rate to the vehicle's market value. Each state defines its own rates, which may vary depending on the type of vehicle and its use.
For example, in many states, passenger cars have higher tax rates than trucks or motorcycles. Older vehicles may be exempt from the tax, depending on local laws.
Below is an example of a table with IPVA payment dates, organized according to the reference year, the final number of the vehicle's license plate and the respective due date:
Reference Year | End of the Plate | Payment Date |
---|---|---|
2025 | 1 | January 10th |
2025 | 2 | January 11th |
2025 | 3 | January 12th |
2025 | 4 | January 13th |
2025 | 5 | January 14th |
2025 | 6 | January 15th |
2025 | 7 | January 16th |
2025 | 8 | January 17th |
2025 | 9 | January 18th |
2025 | 0 | January 19th |
Amounts and dates may vary depending on the state. Therefore, always check the website of the State Treasury for updated information.
IPVA payments can be made at bank branches, ATMs, bank apps or through the website of your state's Finance Department. You just need to have the vehicle's Renavam and the owner's CPF or CNPJ on hand.
Not paying IPVA can have several consequences, such as:
IPVA is an essential tax for the functioning of the states and must be paid responsibly. Planning your finances, taking advantage of discounts and staying informed about local rules are essential attitudes to avoid problems.
Pay attention to deadlines and ensure that your vehicle is in good condition so you can drive safely and within the law.