Amapá and Sergipe Publish 2026 IPVA Rules, Splitting on EV Exemption, Discounts and Deadlines

Overview

• Amapá begins charging IPVA in March 2026 with up to six installments from March to August and offers a 20% discount for single payment by March 16.
• Amapá sets rates at 3% for cars and similar, 1.5% for buses, trucks and motorcycles, and 0.5% for other vessels and aircraft, while maintaining an EV exemption through the end of 2026 under Law 3.152/2024.
• Amapá’s final licensing deadline is August 31, 2026, with fiscal enforcement starting on September 1.
• Sergipe grants a 10% discount for full payment by March 31, 2026, allows payment together with licensing, and permits up to 10 installments via credit card or Pix.
• Sergipe applies 2.5% IPVA for cars and utility vehicles valued under R$120,000 and 3% above that, with buses and trucks at 1% and motorcycles at 2%, uses FIPE for used vehicles, and staggers plate-based enforcement through January 2027 without EV or hybrid exemptions.