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In Portugal, Value-Added Tax (VAT) is levied. This is a tax levied on products and services in Portugal.

The different VAT rates in Portugal are:

Rate Type Goods and services
23% Standard All goods and services, except those excluded
13% Intermediate Certain foods and drinks, agricultural supplies,… (list II in VAT Code)
6% Reduced Certain foods and drinks, certain medicines and medical equipment, certain books and newspapers,… (list I in VAT Code)
0% Zero Exports and intra-European Union supplies of goods, some essential foods such as eggs, bread, milt, etc.

 

  • The standard rate is 23%, except for the Autonomous Region of Madeira (22%) and the Autonomous Region of the Azores (16%).
  • The intermediate rate is 13%, except for the Autonomous Region of Madeira (12%) and the Autonomous Region of the Azores (9%).
  • The reduced rate is 6%, except for the Autonomous Region of Madeira (5%) and the Autonomous Region of the Azores (4%).

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