DF-Registered LaFerrari Owes Brazil’s Biggest 2026 IPVA as Pricier Twin in SC Pays Less

Overview

• The country’s largest single 2026 IPVA is R$ 1,067,933.76, owed on a LaFerrari registered in the Federal District valued around R$ 35.6 million.
• The most valuable car in circulation is a LaFerrari in Balneário Camboriú, Santa Catarina, estimated at R$ 38,043,737 with a state IPVA of R$ 760,874.74.
• The discrepancy stems from state rates: the DF charges 3% on cars while Santa Catarina charges 2%, so location outweighs small valuation differences.
• Across Brazil, IPVA rates for cars vary by state from roughly 1.9% to 4%, and vehicles 20 years or older are newly exempt under a 2025 constitutional amendment.
• The LaFerrari’s rarity—499 units built between 2013 and 2018 as Ferrari’s first hybrid—helps explain its extraordinary valuations.