As mentioned previously, it is important to note that IPVA payments occur at different times, depending on the state you live in. So far, we have information for 15 states in Brazil.

Typically, all cars are subject to IPVA (Property Tax) payments; however, the rules may vary depending on the age of the vehicle and the laws of each state. In many states, cars that are 15 years old or older are exempt from paying IPVA. However, it is important to note that these rules may vary, and in some states the exemption may start from 16 or even 30 years of age of the vehicle. It is recommended to check the specific laws of your state for accurate information on IPVA exemption based on the age of the vehicle.

All cars are generally subject to paying IPVA, but there are some exceptions. Even though these exceptions are not strictly defined, some hybrid cars may be exempt from this payment. Furthermore, in the case of school transport in São Paulo, it is not necessary to pay IPVA.

It may not be common knowledge, but it is important to note that in some cases, car rental companies may pay less IPVA compared to private individuals. This difference in tax rates or benefits for rental companies is a practice adopted in some states or countries, aiming to encourage the vehicle rental sector. It is recommended to check local legislation for specific information on the tax benefits applicable to rental companies in relation to IPVA.

Contrary to what people may think, seniors over 60 years of age are not exempt from or receive automatic discounts when paying IPVA.

Unsurprisingly, it goes without saying that if you fail to pay the IPVA, you will be subject to fines. For example, in São Paulo, the penalty includes a daily fee of 0.33%, plus 20% on the total amount of tax due.

The amount of IPVA varies considerably depending on the state you live in. For example, in São Paulo, the tax rate is 4%, while in Tocantins it is less than half, reaching only 2%.