IPVA 2024: Must-See Exemptions and Reductions!

With the start of 2024, the Tax on Vehicle Ownership (IPVA) brings important news and changes. 

This article explores everything you need to know about the IPVA 2024, including exemptions, reductions, and important tips to avoid fines and take advantage of discounts.

Understanding IPVA 2024: Changes and Calculations

IPVA is a state tax, charged annually, with rates that vary from state to state. 

For example, in São Paulo, the rates remain the same for new and used private vehicles: 41% for passenger cars, 21% for motorcycles, among others, while trucks have a rate of 1.51%. 

To calculate the IPVA amount, multiply the vehicle's market value by the tax percentage defined for the type of vehicle.

Here is the table of IPVA rates for 2024 for each state in Brazil, including rates for passenger cars, motorcycles, and utility vehicles:

State	Passenger Cars Rate (%)	Motorcycle Tax Rate (%)	Utility Vehicles Rate (%)
Acre	N/A	N/A	N/A
Alagoas	3.0	3.0	3.0
Amapá	3.0	3.0	2.0
Amazonas	3.0	3.0	2.0
Bahia	3.0	3.0	3.0
Ceará	3.0	3.0	2.0
Federal District	4.0	1.0	2.0
Holy Spirit	2.0	2.0	1.0
Goiás	4.0	3.0	3.0
Maranhão	3.0	3.0	1.0
Mato Grosso	3.0	3.0	1.0
Mato Grosso do Sul	4.0	4.0	2.0
Minas Gerais	4.0	3.0	2.0
Pará	3.0	3.0	1.0
Paraíba	3.0	3.0	3.0
Paraná	4.0	4.0	4.0
Pernambuco	3.0	3.0	3.0
Piauí	3.0	3.0	2.0
Rio de Janeiro	4.0	3.0	2.0
Rio Grande do Norte	3.0	3.0	2.0
Rio Grande do Sul	3.0	3.0	2.0
Rondônia	3.0	3.0	2.0
Roraima	3.0	2.0	2.0
Santa Catarina	2.0	2.0	2.0
São Paulo	4.0	3.0	2.0
Sergipe	3.0	3.0	2.0
Tocantins	2.0	3.0	2.0

Note that the rates may vary according to the type of vehicle and the state. 

In addition, some information may not be available for all states (as in the case of the Acre, where the rates were not provided). 

Check the most updated information on your state's Detran website.

2024 IPVA Exemption: Who is entitled?

There are categories of vehicles and owners that may be exempt from paying IPVA. 

Check the specific legislation of your state to understand which categories apply.

In the state of São Paulocertain categories of vehicles are entitled to exemption from IPVA (Vehicle Property Tax). 

The most common categories that qualify for exemption are:

1. Vehicles for People with Disabilities (PcD):

Includes people with physical, visual, severe or profound mental disabilities, or autism.

The exemption applies to both adapted vehicles and certain cases of common vehicles, depending on the nature of the disability.

2. Taxis and Rental Vehicles:

Vehicles used as taxis or for rental are entitled to an IPVA exemption, as long as they are registered in the name of the professional driver and used exclusively for this purpose.

3. Vehicles of Philanthropic and Religious Entities:

Vehicles owned by recognized philanthropic entities and places of worship of any faith may be exempt.

4. Classic Vehicles:

Vehicles over 20 years old may be exempt from IPVA in São Paulo. 

However, it is important to check the specific conditions and whether there are updates in the legislation.

5. Vehicles Adapted for People with Disabilities:

In addition to vehicles for PcD, those specifically adapted for use by people with disabilities can also have exemptions.

6. Vehicles of Diplomatic Corps:

Vehicles belonging to consulates and foreign embassies, as long as there is reciprocity for Brazilian vehicles in the foreign country.

7. Urban Buses and Minibuses:

Used in urban and road public transport, under certain conditions.

8. Vehicles of Public Education Institutions:

Vehicles used exclusively for educational activities.

To request the exemption, it is necessary to present the required documentation to the competent authority, usually the Detran or the Department of Finance of the State of São Paulo. 

It is always advisable to check the most current rules and procedures directly with these institutions or consult a specialist in the tax area.

Reductions and Discounts: How to Save on IPVA 2024

Several Brazilian states offer discounts for early payments. 

In São Paulo, for example, it is possible to pay the IPVA in up to five installments, but without a discount. 

In Rio de Janeiro, paying in cash can secure a discount of 3%. 

Each state has its own policy on discounts and installment payments, so it is crucial to check the specific rules of your state.

Payment Calendar for IPVA 2024: Important Dates

Each Brazilian state has its own IPVA payment calendar. 

For example, in São Paulo, the due date calendar for IPVA-2024 for cars, vans, trucks, buses, microbuses, motorcycles, and similar vehicles starts in January and goes until May, depending on the last digit of the vehicle's license plate.

Frequently Asked Questions (FAQ)

1. What is the deadline for paying the IPVA 2024?

   – Varies by state. In São Paulo, for example, the dates range from January to May.

2. How can I calculate the value of my IPVA?

   – Multiply the vehicle's market value by the specific rate for that type of vehicle.

3. What happens if I don't pay the IPVA?

   – There is a fine of 0.33% for each day of delay and interest based on the Selic rate. After 60 days, the fine is set at 20% of the tax amount.

Conclusion

The IPVA 2024 brings some changes and opportunities to save. 

Stay informed about payment dates and discount rules in your state to avoid fines and make the most of payment reduction opportunities.