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Law Signed in São Paulo Expands IPVA Exemption for Low-Cylinder Motorcycles, Reaches Majority of State Fleet, Reduces Expected Revenue and Changes Annual Maintenance Costs for Millions of Motorcyclists From 2026.
The Governor of São Paulo, Tarcísio de Freitas (Republicans), signed on Tuesday (23) the law that exempts motorcycles, mopeds, and scooters up to 180 cc from the IPVA in the state.
The measure, according to the São Paulo government, may benefit around 4.3 million vehicles and will take effect starting January 1, 2026, provided that the owner is an individual and the vehicle has regular registration and licensing.
The official estimate is that the contingent of exempt motorcycles represents 76.3% of the São Paulo two-wheeled fleet, calculated at around 5.7 million vehicles.
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As a result, the Finance and Planning Department expects a fiscal waiver of around R$ 400 million per year.
IPVA Exemption for Motorcycles Up to 180 cc
Under the signed rule, the exemption applies to vehicles up to 180 cc registered in the state and owned by individuals.
The benefit will take effect in the 2026 IPVA calendar, meaning when the tax is calculated at the beginning of the year.
To be eligible for the exemption, the vehicle must be in regular status, which includes up-to-date registration and licensing.
Administrative pending issues that prevent the issuance of the annual document automatically exclude the benefit.
The São Paulo government argues that the main impact occurs on workers who use motorcycles as a means of income and transportation.
This effect is more noticeable in urban centers, where motorcycles reduce mobility costs compared to other means of transport.
Governor’s Statement on Social Impact
Upon announcing the sanction, Tarcísio associated the change with the role of motorcycles as a means of livelihood.
“I signed the bill that exempts IPVA for motorcycles up to 180 cc and that will bring relief to the budgets of delivery professionals, who daily contribute to the development of the state. For many workers, the motorcycle is a fundamental tool for work, sustenance, and transportation,” said the governor.
The proposal that led to the law was presented by the state government itself and went through the Legislative Assembly before being signed.
How IPVA Payment Works After the Change
The exemption will be automatic for those who meet the rules and maintain regular documentation.
There will be no need to request the benefit or carry out any additional procedures.
When the 2026 IPVA is generated, the applicable rate will appear zeroed in the payment system.
In São Paulo, the current IPVA rate for motorcycles is 2%, a percentage that will no longer apply to models within the exemption range.
Other mandatory costs remain unchanged.
Licensing fees, fines, and other administrative charges continue to be charged normally, and the law does not change the requirements for the regular circulation of the vehicle.
Popular Motorcycles Included in the Exemption
The new rule expands coverage for low-cylinder models that dominate urban use, both in personal travel and delivery services.
Among the most popular models are Honda Pop 110i and Honda Biz 125, widely used in large cities.
These motorcycles are often chosen for their low maintenance costs and fuel efficiency.
The range of up to 180 cc also includes scooters, mopeds, and utility models between 150 and 160 cc.
According to the São Paulo government, the broad scope of the cylinder cut explains the high number of vehicles included in the exemption and the elevated proportion within the total fleet.
Fiscal Impact and Proportion of Benefited Fleet
The estimated waiver of R$ 400 million per year was calculated by the state government based on the size of the fleet covered by the new rule and the current IPVA collection model.
The number of 4.3 million exempt motorcycles appears as the main indicator of the measure’s reach.
The proportion of 76.3% of the fleet was calculated based on the estimated total of 5.7 million motorcycles in the state.
The government states that the revenue loss does not compromise fiscal balance and classifies the initiative as a tax relief policy aimed at mobility and work.
Relationship with App Mototaxi Rules
The IPVA exemption and the regulation of passenger transport by motorcycle follow distinct paths.
The state law deals exclusively with the taxation of the tax, while the rules for app mototaxi are defined at the municipal level.
These regulations involve specific requirements for companies, drivers, and vehicles.
In the original text, there is mention of the requirement for motorcycles with 180 cc or more for the service in the capital, but this point could not be reliably confirmed from accessible official sources.
With the signing of the state law, the practical effect for motorcyclists will take place from 2026.
Those within the cylinder limit and with regular documentation will no longer pay the IPVA, which is likely to impact the financial planning of those who use the motorcycle daily.
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