# Calculadora de IPVA — Brazil car tax

Source page: https://valem.run/calculators/brazil/car-tax

Brazilian IPVA is your state's rate applied to the car's FIPE market value, with a common exemption for vehicles over twenty years old.

**Tax year:** 2026

## How it is calculated

IPVA is Brazil's annual vehicle tax, levied by each state as a percentage of the car's market value from the FIPE table. For 2026 São Paulo, Minas Gerais and Rio charge 4% and Santa Catarina 2%, while Paraná cut its rate from 3.5% to 1.9% — now the lowest in the country.

Most states exempt older vehicles — commonly those over twenty years old — so an old car pays nothing. The calculator applies that age exemption automatically; pick your state from the dropdown to load its rate, or choose "Outro" to type one in.

Because the tax is simply rate times value, it is easy to verify against the state tax authority's own IPVA lookup. Estimativa, não é aconselhamento fiscal.

## Worked example

With Valor FIPE of 80,000 BRL, this model computes IPVA anual of 3,200 BRL.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `fipeValue` | Valor FIPE | number |
| `state` | Estado (UF) | string |
| `customRate` | Alíquota se 'Outro' | number |
| `ageYears` | Idade do veículo (anos) | number |

## Sources

- [Sefaz-SP — IPVA](https://portal.fazenda.sp.gov.br) (checked 2026-08-04)
- [Sefaz-SC — calendário IPVA 2026](https://www.sef.sc.gov.br) (checked 2026-08-04)
- [Tabela FIPE](https://veiculos.fipe.org.br) (checked 2026-08-04)

## What this page claims

The Valem engine reproduces this model's formula through 3 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/brazil/car-tax.json
- Compute by URL: https://valem.run/calculators/brazil/car-tax.json?fipeValue=80000
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `brazil/car-tax`)