Portugal VAT (IVA) 2026 — 23% Standard, 13%/6% Reduced
Portugal applies a 23% standard VAT rate (IVA — Imposto sobre o Valor Acrescentado) with reduced rates of 13% and 6% in 2026. Here is every rate, threshold, invoice rule and cross-border treatment you need, with worked examples and links to free tools.
2026 IVA Rates at a Glance
| Type | Rate | Where it applies |
|---|---|---|
| Standard rate (Taxa normal) | 23% | All goods and services not listed under reduced rates |
| Reduced rate (Taxa reduzida) | 13% | Food, restaurants, accommodation, domestic passenger transport, certain agricultural supplies |
| Reduced rate (Taxa reduzida) | 6% | Books, newspapers, magazines, e-books, pharmaceuticals, medical equipment, water supply, social housing |
Last verified: 25 September 2026. Sources: EU Commission VAT rates, ECB euro reference rates and national tax authorities. Confirm with your local authority before filing.
Use the VAT calculator in Custom-rate mode to compute any amount, or check a Portuguese VAT number with the VAT validator.
What Each Reduced Rate Covers
13% Taxa reduzida
- Food and non-alcoholic beverages
- Restaurant meals and catering
- Hotel accommodation
- Domestic passenger transport
- Agricultural supplies
6% Taxa reduzida
- Books, newspapers, magazines — print and digital
- Pharmaceuticals — prescription and OTC
- Medical equipment and aids
- Water supply
- Social housing construction
- Long-distance passenger transport
Small Business Exemption
- Threshold: turnover below €15,000/year
- Effect: no VAT charged, no returns, no input VAT recovery
VAT Registration
- Who: businesses exceeding €15,000, non-Portuguese businesses making taxable supplies
- Where: Autoridade Tributária
- Format: PT + 9 digits
Invoice Requirements
Under Portuguese IVA law (Código do IVA), invoices must contain: supplier details, customer details (B2B), unique invoice number, date, description, unit price, applicable VAT rate, VAT amount, total including VAT.
Reverse Charge
Applies for cross-border B2B services, construction, scrap metal, mobile phones, computers, gold, and certain electronics. Invoice at 0% VAT with reverse charge reference.
OSS
Portugal participates in EU OSS since July 2021. Register with Autoridade Tributária for B2C cross-border sales above €10,000/year.
Worked Examples
Lisbon consultant — 23%
€4,000 net at 23%. Gross: €4,920 (VAT: €920).
Porto restaurant — 13%
€2,000 net at 13%. Gross: €2,260 (VAT: €260).
B2B to Spain
Reverse charge applies. Invoice at 0% VAT with reverse charge reference.
Worked Example — 6%
Books worth €300 net at 6%.
Gross = €300 × 1.06 = €318 · VAT = €18
How to Use the VAT Calculator
- Select Portugal — 23% auto-fills
- Choose mode: Add, Remove, or Custom (13%/6%)
- Enter amount, click Calculate
- Copy or download result
🔒 100% Client-Side Privacy: All calculations run in your browser.
Other Countries VAT Guides
Germany VAT (MwSt) 2026
France VAT (TVA) 2026
Italy VAT (IVA) 2026
Spain VAT (IVA) 2026
Netherlands VAT (BTW) 2026
Poland VAT (VAT) 2026
Austria VAT (USt) 2026
Belgium VAT (BTW) 2026
Ireland VAT 2026
Sweden VAT (Moms) 2026
Denmark VAT (Moms) 2026
Finland VAT (ALV) 2026
Luxembourg VAT (TVA) 2026
Frequently Asked Questions
What is the VAT rate in Portugal in 2026?
Portugal's standard VAT rate is 23%. Reduced rates of 13% apply to food, accommodation and restaurants; 6% to books, newspapers, pharmaceuticals and social housing.
What is the small business threshold?
€15,000 per year. Below this, you don't charge or remit VAT.
What qualifies for 13%?
Food, non-alcoholic beverages, restaurant meals, hotel accommodation, domestic passenger transport, and agricultural supplies.
What qualifies for 6%?
Books, newspapers, magazines, e-books, pharmaceuticals, medical equipment, water supply, social housing, and long-distance passenger transport.
How do I register?
Register with Autoridade Tributária. You receive a NIF number (PT + 9 digits).
When does reverse charge apply?
Cross-border B2B services, construction, scrap metal, mobile phones, computers, gold, and electronics. Invoice at 0% VAT.
Is Portugal part of OSS?
Yes. Register with Autoridade Tributária for B2C cross-border sales above €10,000/year.
Late payment interest?
4% above ECB base rate. Compensation fee applies. Use the late-payment calculator.
Informational purposes only — not tax advice. Rates sourced from Autoridade Tributária and EUR-Lex. Always confirm with your accountant.