Constitutional Amendment 137 of 2025, enacted this Tuesday, the 9th, exempts vehicles 20 years of age or older from paying IPVA (Tax on Motor Vehicle Ownership) throughout the national territory .
However, the tax exemption will only apply to states where this immunity did not exist or that stipulated a higher age limit.
For others who already had some exemption or were younger, whether 10, 15, or 18 years old, nothing changes. Rondônia, for example, where the exemption starts at 10 years of use, follows the same parameter.

Therefore, only five states will actually benefit from the Constitutional Amendment. These are: Alagoas, Minas Gerais, Pernambuco, Santa Catarina, and Tocantins. See below how the IPVA (Vehicle Property Tax) rules worked in these states:
- Alagoas: vehicles manufactured from December 31, 2002 onwards (23 years);
- Minas Gerais: vehicle of historical value (black license plate);
- Pernambuco: there was no exemption;
- Santa Catarina: exemption starting at age 30;
- Tocantins: exemption starting at age 30.
The rules take effect immediately upon the enactment of the Constitutional Amendment. It is worth noting that, in addition to passenger vehicles, the text also includes exemptions for minibuses, buses, trailers, and semi-trailers.

See below for the IPVA exemption rules for each state:
| State | Production time for IPVA exemption |
| Acre (AC) | from age 20 onwards |
| Alagoas (AL) | from age 20 onwards |
| Amapá (AP) | from 10 years old |
| Amazonas (AM) | from age 15 |
| Bahia (BA) | from age 15 |
| Ceará (CE) | from age 15 |
| Federal District (DF) | from age 15 |
| Holy Spirit (ES) | from age 15 |
| Goiás (GO) | from 10 years old |
| Maranhão (MA) | from age 15 |
| Mato Grosso (MT) | from age 18 |
| Mato Grosso do Sul (MS) | from age 20 onwards |
| Minas Gerais (MG) | from age 20 onwards |
| Pará (PA) | from age 15 |
| Paraíba (PB) | from age 15 |
| Paraná (PR) | from age 20 onwards |
| Pernambuco (PE) | from age 20 onwards |
| Piauí (PI) | from age 15 |
| Rio de Janeiro (RJ) | from age 15 |
| Rio Grande do Norte (RN) | from 10 years old |
| Rondônia (RO) | from age 15 |
| Roraima (RR) | from 10 years old |
| Santa Catarina (SC) | from age 20 onwards |
| São Paulo (SP) | from age 20 onwards |
| Sergipe (SE) | from age 15 |
| Tocantins (TO) | from age 20 onwards |









