Portugal VAT Rate (2026)
Portugal applies a standard VAT rate of 23% on mainland Portugal. Reduced rates of 13% (wine, fuel, food service, toll roads) and 6% (food, medicines, books, hotel accommodation, water) apply to essential goods and services. Different rates apply in the Azores and Madeira.
Portugal VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 23% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 13% | Reduced | Some foodstuffs; admission to certain cultural events; restaurant & cafe food; some agricultural supplies; wine; mineral water; diesel for agriculture. |
| 6% | Reduced | Some foodstuffs; water supplies; certain pharmaceutical products; medical equipment for disabled persons; childrens car seats; domestic passenger transport; restaurant services; some books (excluding e-books); certain newspapers and periodicals; TV licence; social housing; renovation and repair of private dwellings; certain agricultural supplies; hotel accommodation; some social services; some medical and dental care; collection of domestic waste, minor repairs of bicycles; domestic care services; fruit juices; firewood; cut flowers and plants for decorative use and food production. |
| 0% | Zero | Intra-community and international passenger transport. |
Portugal standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 Jan 1986 – 1 Feb 1988 | 16% |
| 1 Feb 1988 – 24 Mar 1992 | 17% |
| 24 Mar 1992 – 1 Jan 1995 | 16% |
| 1 Jan 1995 – 5 Jun 2002 | 17% |
| 5 Jun 2002 – 1 Jul 2005 | 19% |
| 1 Jul 2005 – 1 Jul 2008 | 21% |
| 1 Jul 2008 – 1 Jul 2010 | 20% |
| 1 Jul 2010 – 1 Jan 2011 | 21% |
| 1 Jan 2011 – present | 23% |
Reduced rate categories in detail
13% reduced rate
The 13% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
6% reduced rate
The 6% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Import VAT rate for Portugal
Portugal applies its standard 23% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Portugal
Tourist VAT refund in Portugal
Non-EU residents shopping in Portugal can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Portugal VAT refund
Key facts
- Registration threshold: €14,500 annual turnover
- Standard rate: 23%
- Reduced rates: 13%, 6%, 0%
- Tax authority: Autoridade Tributária e Aduaneira
- Currency: EUR
FAQ
What is the VAT rate in Portugal?
The standard VAT rate in Portugal is 23%.
Reduced rates of 13% and 6% and 0% apply to essential goods and services.
What is the import VAT rate for Portugal?
Import VAT into Portugal is charged at the standard 23% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
How do I validate a Portugal VAT number?
Portugal VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
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