Amazonas Announces 50% IPVA Tax Cut for 2026

The Secretaria de Fazenda do Estado (Sefaz-AM) has released the 2026 payment calendar for the Motor Vehicle Property Tax (IPVA). A major highlight of the new fiscal year is a 50% reduction in tax rates across various vehicle categories. Specifically, vehicles with engine capacities above 1,000 cc will see their rate drop from 4% to 2%, while those at or below 1,000 cc, including popular cars and motorcycles, will drop from 3% to 1.5%.

Electric and hybrid vehicles are also set for a reduced rate of 1.5%. Additionally, the government has expanded exemptions for vehicles with a tax liability of up to R$420, a measure established by the approved Project of Law 588/2024. Taxpayers can benefit from installment plans of up to three payments if they pay early, receiving discounts of 10% and 5% on the first two installments. Furthermore, the Lei do Bom Condutor allows for additional discounts of 10% to 20% for drivers with no traffic violations on their record, available for request starting January 8.

The Secretaria de Fazenda do Estado (Sefaz-AM) has confirmed a significant reduction in the IPVA tax rates for the year 2026. This decision aims to alleviate the financial burden on vehicle owners in the state. The reduction is set at 50% compared to the previous year's rates, affecting multiple categories of vehicles.

The new tax structure applies as follows:

• Engine capacity above 1,000 cc: The tax rate drops from 4% to 2%. This category includes SUVs and pickup trucks.
• Engine capacity up to 1,000 cc: The tax rate drops from 3% to 1.5%. This includes popular 1.0 cars and motorcycles.
• Electric and hybrid vehicles: The tax rate is reduced from 3% to 1.5%.
• Heavy transport: For trucks, tractors, buses, and school/collective transport, the rate falls from 2% to 1%. Note that for school transport, this applies only to vehicles registered with the Detran-AM.

These adjustments represent a substantial saving for residents of Amazonas, particularly for those owning larger vehicles or transitioning to greener energy sources.

The Sefaz-AM has outlined a specific calendar for payments based on the final digit of the vehicle's license plate. For example, owners of vehicles with a plate ending in 1 have a final payment deadline of March 31, 2026. The logic follows similarly for other plate endings, ensuring a staggered payment schedule throughout the first quarter of the year.

Taxpayers looking to manage their cash flow have the option to parcelado (pay in installments). The rules for this are specific:

• The tax must be paid in advance, specifically within the two months prior to the final due date.
• The plan allows for three installments.
• First installment: Subject to a 10% discount.
• Second installment: Subject to a 5% discount.
• Third installment: Paid in full without a discount.

This early payment structure incentivizes taxpayers to settle their obligations sooner while enjoying reduced total costs.

Beyond the standard rate reductions and installment plans, the government has introduced other financial reliefs. A key development is the expansion of the IPVA Social. Based on Project of Law 588/2024, which was approved by the Assembleia Legislativa do Amazonas (Aleam), vehicles with a calculated IPVA of up to R$420 are now exempt from payment.

Furthermore, the Lei do Bom Condutor (Good Driver Law) offers significant discounts for responsible drivers. Eligible taxpayers can receive discounts ranging from 10% to 20% on their IPVA. To qualify, the driver must have no traffic violations linked to their Carteira Nacional de Habilitação (CNH) or the vehicle in question for the three years preceding the request.

Those who meet these criteria can request the legal discount via the Sefaz-AM website starting January 8. This initiative rewards clean driving records and encourages adherence to traffic laws.

The release of the 2026 IPVA calendar by the Secretaria de Fazenda do Estado brings welcome news for vehicle owners in Amazonas. With a sweeping 50% reduction in tax rates, the expansion of social exemptions, and flexible payment options, the state is providing substantial financial relief. Drivers are encouraged to review the specific deadlines for their license plates and explore available discounts, such as those offered by the Lei do Bom Condutor, to maximize their savings.