What is IPVA?

Você sabe o que é IPVA?

Every year, many drivers start and prepare to pay the IPVA, but do you really know how it works and where does the money collected through this tax go? Let us clarify some doubts about IPVA.
The Motor Vehicle Property Tax, the IPVA, is a tax collected by the states annually and levied on the ownership of vehicles. Therefore, the IPVA is charged to anyone who owns a motor vehicle, be it a motorcycle, a car, a truck or a bus.
What is it and where does IPVA go?
Of the amount collected by the state with the IPVA, half stays with it and the other half is destined to the municipalities in which the vehicles were registered.
But it is deceived who believes that this value is collected by the state and municipality for the construction and maintenance of streets, roads and highways.

Of all the types of taxes collected in Brazil (taxes, taxes, contributions, etc.), the tax is one that has no related destination and whose generating facts are not related to any state activity.
And what does it mean? Basically, this means that any and all taxes are used simply as a source of income for the public who collect them and are used to meet their needs, which are specified in the budget forecasts.
So, the amounts collected with the IPVA are not destined to any specific activity or sector of the states and municipalities, such as road construction, hospitals or squares, in fact, they simply make up the general revenues of these entities for the cost of services such as education, health, transportation, security, etc.
How is the IPVA calculated?
Two factors are determining factors for calculating how much each should contribute:
1) what the rates adopted by the State and
2) what is the value of the vehicle.


In Brazil, each State establishes different vehicle categories, for which it determines specific rates, ranging from 1 to 4%. Minas Gerais, for example, adopts 6 different categories of vehicles, while Rio de Janeiro adopts 5 categories and São Paulo 7.
That is, in the state of Minas Gerais, for example, while owners of automobiles, mixed-use vehicles and utilities pay 4% on the value of their vehicles, bus owners, trucks and tractors pay 1% on the value of their vehicles .
Vehicle Value
But how is the value of the vehicle calculated? Does the State use the Fipe table?
No. The value of the car, which is the basis for calculating the tax, is determined by the average price practiced in the market, and the average is the Secretary of Finance of each State.
The Secretary of Finance is also the one who publishes the list of values ​​in the official journal and, in general, makes the document available online, on the website.
Thus, if the average price of a Gol 1.0 of 2005 is R $ 13,530.00 and it was registered in Minas Gerais, which foresees a rate of 4% for its category, the owner will pay R $ 541.20 of IPVA.

How is IPVA paid?

The payment of the IPVA can be paid up to 3 times without interest or cash, on the dates defined by public agencies, always from January to March.
Payment days are determined according to the end of the vehicle's license plate, for example: vehicles with end 1 and 2 pay on January 9, February and March, while final vehicles 3 and 4 pay on days 10 and so on.

See here more information about IPVA.

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