IPVA2024 |  Who is entitled to tax exemption?

IPVA2024 | Who is entitled to tax exemption?


The undesirable time to pay IPVA is approaching, but, before you despair, check whether your vehicle is eligible for tax exemption in 2024

The time is coming to open your wallet to pay the unwanted, but inevitable IPVA (motor vehicle ownership tax). The tax, charged annually, is mandatory for most vehicle owners and can cause a number of headaches for the owner resolve by default.



in addition to traffic ticketthose who do not pay the tax will have their annual license blocked, which will prevent the vehicle from passing to a new owner in the event of sale, as well as being included in the active debt and in credit protection bodies, such as Serasa.

There are, however, some cases where the owner of the car (or other type of vehicle) does not have to worry about paying IPVA. In 2024, there is a list of vehicles that qualify for the exemption, either due to production times or because they fall into specific categories.




Almost all Brazilian states offer IPVA exemption based on the age (production time) of the vehicle (Image: Theodor Vasile/Unsplash/CC)

Check out who is eligible for the IPVA exemption in 2024 below.

Exemption by age

In 2024, the list of those eligible for IPVA exemption is longer than in 2023. After all, the vehicles are “older” and, as a result, many of them have gained the benefit of production time-based tax exemption .

This exemption follows different rules for each Brazilian state and, in 2024, works as follows:

IPVA 2024: Exemption by state and year of production
Production time state
From age 10 (2014 or before) Rio Grande do Norte and Amapá
From 15 years old (2009 or before) Federal District, Rio de Janeiro, Amazonas, Bahia, Ceará, Espírito Santo, Paraíba, Pará, Maranhão, Rondônia, Piauí, Sergipe and Tocantins
From 18 years old (2006 or before) Mato Grosso
From age 20 (2004 or before) Sao Paulo, Acre, Alagoas and Mato Grosso do Sul
Age 30 or older (1994 or earlier) Pernambuco and Santa Catarina
No exemptions based on age Roraima and Minas Gerais

Category exemption

In addition to age-related tax exemption, there are also some categories that offer the benefit of free IPVA. Discover the main ones below.

1. Persons with Disabilities (PwD)

The first of the categories exempt from paying IPVA are people with disabilities (PwD). The list of diseases that qualify for tax exemption is made available by the Treasury Department of each state.

It is important to point out, however, that to be entitled to the benefit of non-payment of IPVA, the owner of the vehicle must have a medical report demonstrating the alleged condition and also have a specific license for people with disabilities.



Vehicle owners who qualify as PwDs are entitled to exemption from IPVA (Image: RDNE Stock Project/Pexels/CC)

2. School transport vehicles and taxis

Vans or minibuses used for school transport do not pay the tax in 2024. The same applies to cars used as taxis, as long as the owner has a license to practice the profession.



Even drivers who work in taxis do not pay IPVA (Image: wal_172619/Pixabay/CC)

3. Rescue and fire-fighting vehicles

Cars, trucks or other types of vehicles registered and duly regulated for fire or rescue services (including ambulances) are also entitled to exemption from paying IPVA in 2024.

Importantly, the exemptions mentioned above may be subject to change until the official 2024 IPVA payment calendar is published, which has not yet been done by the vast majority of states.



Ambulances, emergency services and firefighters are exempt from paying IPVA (Image: RDNE Stock Project/Pexels/CC)

For this reason it is always advisable to check with the Treasury Office of the place where the vehicle was registered whether the exemption is still in force, ok?

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Source: Terra

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