IPVA (motor tax, Imposto sobre a Propriedade de Veículos Automotores)
IPVA is a motor tax applied to the possession of motorized vehicles. IPVA is a state tax and must be paid by anyone who owns a motorized vehicle. The tax is due annually from the 1st January of each fiscal year. The basis for calculating the tax, when it comes to used car, is the current value of the motor vehicle, considering the market prices and those published in specialized publications.
Rate: From 2% to 5%, depending on the state you are living in.