As the New Year approaches, drivers across the country are already preparing for the start of the IPVA collection, which traditionally begins in January. Little by little, state governments are releasing payment schedules, rules and terms for 2026. Discounts for cash payments range from 3% to 15%. For those who prefer to pay in installments, the amount can be divided into up to six installments. See below:
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In the State of Rio de Janeiro, the schedule and payment conditions for IPVA 2026 have already been announced. Payments begin on January 21, with the due date for the single quota and the first payment for vehicles with number plates ending in 0.
Payments can be made through Pix, at any financial institution, or by barcode, at partner banks of the State Department of Finance (Bradesco, Itaú, Santander and Sicoob).
To pay the tax, like this year, you will need to issue the Rio de Janeiro State Collection Document (DARJ) exclusively via the Sefaz-RJ hotsite, at the address: https://ipva2026.fazenda.rj.gov.br.
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As in previous years, payment can be made in cash, with a 3% discount, or in three equal installments, without reduction.
The amount of tax is calculated by applying the rates set by law and varies depending on the fuel used by the taxpayer. Just like this year, the percentage is 4% for flex models, 2% for motorcycles, 1.5% for cars powered by CNG and 0.5% for vehicles powered exclusively by electricity, based on the sales values (market prices) of the vehicles, calculated by the Fundação Instituto de Pesquisas Econômicas (Fipe).
IPVA payment schedule 2026 in Rio
Deadline for payment of the single deposit or 1st installment, 2nd installment and 3rd installment depending on the end of the plate:
- Final 0 – 01/21, 02/20, 03/23;
- Final 1 – 01/22, 02/23, 03/26;
- Final 2 – 01/23, 02/24, 03/27;
- Final 3 – 01/26, 02/25, 03/30;
- Final 4 – 01/27, 02/26, 03/31;
- Final 5 – 01/28, 02/27, 04/01;
- Final 6 – 01/29, 03/02, 04/06;
- Final 7 – 01/30, 03/03, 04/07;
- Final 8 – 02/02, 04/03, 08/04;
- Final 9 – 03/02, 06/03, 09/04.
In the State of São Paulo, the payment conditions of IPVA 2026 have been maintained for this year. For those who wish to pay the tax in cash, a 3% discount will be offered. In addition, the amount can be paid in a maximum of five equal and consecutive monthly installments.
Prices vary depending on the type of vehicle. In São Paulo, the percentage is 4% for passenger cars (flex/gasoline) and electric cars; 2% for motorcycles, vans (single cabin), buses and minibuses; 1.5% for trucks and 1% for rental vehicles.
IPVA payment schedule 2026 in SP (used vehicle)
Single quota payment deadlines in January. The due date for each payment depends on the last number on the vehicle’s license plate:
- Final 1: 12 (twelve);
- Final 2: 13 (thirteen);
- Final 3: 14 (fourteen);
- Final 4: 15 (fifteen);
- Final 5: 16 (sixteen);
- Final 6: 19 (nineteen);
- Final 7:20 (twenty);
- Final 8:21 (twenty-one);
- Final 9:22 (twenty-two);
- Final 0:23 (twenty-three).
For freight vehicles, like trucks, the payment schedule is slightly different. For those who choose to pay in full with a 3% discount, the due date also falls in January.
The one-time, no discount due date is April 22. Owners will also be able to pay the tax, without any discount, in five monthly installments maximum, equal and payable on the 20th (twentieth) of each month, regardless of the final number written on the registration plate.
New vehicles, purchased in 2026, will benefit from a 3% discount for full payment until the fifth working day after issuance of the invoice relating to their acquisition.
Furthermore, for these vehicles, the IPVA can be paid in up to 5 equal and consecutive monthly installments, without any discount, provided that the first is paid within 30 days from the date of issue of the Invoice. The remaining installments are due on the same day in the months following the due date of the first.
The State of Paraná announced a 45.7% reduction in the 2026 IPVA for most drivers. With this adjustment, the rate now stands at 1.9% of the market value of vehicles, placing Paraná among the lowest IPVA in Brazil.
The new rate of 1.9% is valid for cars, motorcycles with more than 170 displacement, vans, vans, mopeds, scooters, utility vehicles, campers, tricycles, quadricycles and tractor trucks. Buses, trucks, rental vehicles or vehicles running on CNG are taxed at 1%.
The tax payment schedule next year has also been released. According to the State Finance Department, the deadlines for payment of the single installment or the first installment have been set between January 9 and 15, 2026, depending on the final registration plate number of the vehicle. Payment guides may be published from January.
As has happened in recent years, anyone who chooses to pay the tax in cash will benefit from a reduction of 6% of the total amount, which could bring the reduction compared to IPVA 2025 to almost 50%.
IPVA expiration calendar 2026 in Paraná
Payment deadline for the single deposit with 6% discount:
- Finals 3 and 4 – 01/12/2026;
- Finals 3 and 4 – 01/12/2026;
- Finals 5 and 6 – 01/13/2026;
- Finals 7 and 8 – 01/14/2026;
- Final 9 and 0 – 01/15/2026.
Deadline for payment of the five installments:
- Finals 3 and 4 – 01/12, 02/10, 03/10, 04/10, 05/12;
- Finals 3 and 4 – 01/12, 02/10, 03/10, 04/10, 05/12;
- Finals 5 and 6 – 01/13, 02/11/03/11, 04/13, 05/13;
- Finals 7 and 8 – 01/14, 02/12, 03/12, 04/14, 05/14;
- Finals 9 and 0 – 01/15, 02/13, 03/13, 04/15, 05/15.
As in recent years, the State of Bahia will offer a 15% discount, one of the largest in the country, to Bahian vehicle owners who advance full payment of the 2026 IPVA in a single payment before February 10.
The state will also continue to offer an 8% discount to those who pay the tax on the first installment payment, the date of which varies depending on the vehicle’s final license plate number.
Drivers who choose to pay in installments will be able to pay the tax in up to 5 monthly installments and can begin payment in March, when the first installment is due for vehicles fitted with end plates 1 and 2.
Taxpayers can pay tax in cash, at any banking institution, through pix.
The rate applicable to the market value of vehicles remains the same as this year. The percentage is 3% for cars and utility vehicles running on diesel; 2.5% for cars and utility vehicles powered by other types of fuel; 1% for foreign and domestic buses, minibuses, trucks, earth-moving equipment, tractors, motorcycles, scooters, motorbikes and tricycles; and 1.5% for ships and planes.
IPVA payment schedule 2026 in Bahia
Payment deadlines for the 5 installments:
- Final 1 – 03/30, 04/29, 05/28, 06/29, 07/30;
- Final 2 – 03/31, 04/30, 05/29, 06/30, 07/31;
- Final 3 – 04/29, 05/28, 06/29, 07/30, 08/28;
- Final 4 – 04/30, 05/29, 06/30, 07/31, 08/31;
- Final 5 – 05/28, 06/29, 07/30, 08/28, 09/29;
- Final 6 – 05/29, 06/30, 07/31, 08/31, 09/30;
- Final 7 – 06/29, 07/30, 08/28, 09/29, 10/29;
- Final 8 – 06/30, 7/31, 8/31, 9/30, 10/30;
- Final 9 – 30/7, 28/8, 29/9, 29/10, 27/11;
- Final 0 – 07/31, 8/31, 9/30, 10/30, 11/30.
One-time payment terms with 15% discount, 8% discount and no discount:
- Final 1 – 02/10, 03/30, 07/30;
- Final 2 – 02/10, 03/31, 07/31;
- Final 3 – 02/10, 04/29, 08/28;
- Final 4 – 02/10, 04/30, 08/31;
- Final 5 – 02/10, 05/28, 09/29;
- Final 6 – 02/10, 05/29, 09/30;
- Final 7 – 02/10, 06/29, 10/29;
- Final 8 – 02/10, 06/30, 10/30;
- Final 9 – 02/10, 07/30, 11/27;
- Final 0 – 02/10, 07/31, 11/30.
In the state of Espírito Santo, the payment of IPVA 2026 begins in April and can be made in six installments. For those who pay the tax in cash, in a single payment, a 15% reduction will be offered.
Single and first quotas (in case of payments) will expire between April 1 and 8, 2026, depending on the final registration number of the vehicle, whether it is a car, motorcycle, truck, bus or minibus.
For vehicle owners who choose to pay the tax in six installments, the installment due date will be in April, May, June, July, August and September 2026, according to the state Department of Treasury.
The state’s IPVA rate is the lowest in the Southeast region and one of the lowest in the country: 1% on motorcycles, buses and trucks; and 2% on passenger cars and utility vehicles. Vehicles from the year of construction 2010 will automatically be exempt from paying the tax in 2026, because they are over 15 years old.
Invoices will be available on the Internet from January 2026 and will no longer be sent to taxpayers’ addresses.
IPVA payment schedule 2026 in Espírito Santo
Payment deadlines in one go or in 5 installments:
- Finals 1 and 2 – 01/04, 04/05, 04/06, 06/07, 06/08, 09/09;
- Finals 3 and 4 – 02/04, 05/05, 05/06, 07/07, 07/08, 10/09;
- Finals 5 and 6 – 06/04, 06/05, 08/06, 08/07, 10/08, 11/09;
- Finals 7 and 8 – 07/04, 07/05, 09/06, 09/07, 11/08, 14/09;
- Finals 9 and 0 – 04/08, 05/08, 06/10, 07/10, 08/12, 09/15.
Discounts and maximum number of payments per state
- Rio de Janeiro: 3% discount on cash payments – maximum installments of 3 installments
- São Paulo: 3% discount on cash payments – maximum installments of 5 installments
- Bahia: 15% reduction on advance payment – maximum installments of 5 installments
- Paraná: 6% discount on cash payments – maximum installments of 5 installments
- Espírito Santo: 15% discount on cash payment – maximum installments of 6 installments
*intern under the direction of Danielle Nogueira.
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