Despite having a higher maintenance cost, older cars have some advantages. And among them is the IPVA exemption according to the year of manufacture. See below.

IPVA in 2022 got more expensive, but some drivers won't have that concern.

That's because, depending on the year of manufacture of the vehicle, it will be exempt from paying the tax, giving a boost to the family budget of many Brazilians.

It should be noted that this exemption varies from state to state, with each state having autonomy to define its own rules for applying this benefit.

In addition to the year of manufacture, there are gratuities and IPVA exemptions for specific categories of drivers.

The IPVA (Tax on Motor Vehicle Ownership) is a tax instituted in 1986 and charged in all states of the federation, in addition to the Federal District.

It is a Brazilian tax that is levied exclusively on vehicle ownership, not on vessels and aircraft.

It is a state tax, that is, only the States and the Federal District have the competence to institute it in accordance with article 155, III of the Federal Constitution.

The rate used as a reference is determined by each state government, based on its own criteria. The calculation basis is the market value of the vehicle, established by the State that collects the referred tax.

In 2017, the states that charged the highest rates were São Paulo, Rio de Janeiro and Minas Gerais, with 4% on the market value of the vehicle, while other states have their rate varying between 1% and 3%.

From the tax collected, 20% is destined for Fundeb (Basic Education Maintenance and Development Fund).

The remainder of the amount is distributed equally between the municipality and the state in which the vehicle is licensed.

It is worth mentioning that the IPVA is a mandatory tax, and non-payment can generate a series of tax and administrative sanctions for the vehicle owner.

Before addressing the issue of exemption in each state, we need to remember that there are already profiles of drivers and vehicles that are exempt from paying IPVA. Are they:

The request for these exemptions follows the criteria of each state and must be requested through their respective electronic portals.

Remember to gather all supporting documentation for the exemption, as the procedures for granting these benefits are usually extremely bureaucratic.

Having made all the preliminary considerations, let's see below how the IPVA exemptions are in 2022 in each state:

The states not mentioned have their own and variable rules. In these cases, the best alternative is to consult your state's DETRAN.

Now that you already know everything about the IPVA 2022 exemption, check the year of manufacture of your vehicle in the CRLV and see if you are entitled!