Portugal VAT Rates 2026
Portugal levies Value Added Tax as IVA (Imposto sobre o Valor Acrescentado). The standard rate is 23%, applied to most goods and services. Reduced rates of 13% apply to wines, processed food, restaurant and hotel services, agricultural supplies.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 23% | Most goods and services |
| Reduced | 13% | Wines, processed food, restaurant and hotel services, agricultural supplies |
| Super-reduced | 6% | Basic foodstuffs, medicines, books and periodicals, social housing |
| Parking | 13% | Transitional rate for specific goods (fuel, agricultural equipment) |
Registration and filing
| Registration threshold | EUR 15,000Small-business exemption |
| Tax authority | Autoridade Tributária e Aduaneira (AT) |
| Filing frequency | Monthly (turnover above €650,000) or quarterly returns |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/PT endpoint to get Portugal data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/PT
# No authentication required for rate lookups
# Response:
# { "country_code": "PT", "tax_type": "vat",
# "standard_rate": 23, "reduced_rates": [13],
# "currency": "EUR", "last_updated": "2026-01-01" }Applying the correct rate in code
For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Portugal standard rate.
// 1. Validate the customer's Portugal VAT number
const vatCheck = await fetch(
'http://localhost:3000/api/v1/validate/PT/CUSTOMER_VAT',
{ headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());
// 2. Fetch current Portugal VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/PT').then(r => r.json());
// → { standard_rate: 23, reduced_rates: [13] }
// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
// B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
applyRate(0, 'reverse_charge');
} else {
// B2C: charge the Portugal standard rate
applyRate(rates.standard_rate, 'standard');
}About Portugal VAT
Portugal's VAT is regionally fragmented: the mainland charges 23/13/6, but Madeira applies 22/12/5 and the Azores just 16/9/4 — the lowest standard rate anywhere in the EU VAT area. The 23% mainland rate dates from the 2011 troika bailout. Portugal pioneered certified invoicing software: every invoice must come from AT-certified software with ATCUD codes and be reported via the monthly SAF-T file.
VAT in Portugal is administered by the Autoridade Tributária e Aduaneira (AT). Portugal VAT registrations are validated through the EU VIES system — validate a customer's VAT number before applying any zero-rate or reverse-charge treatment.
Sources: European Commission — Taxes in Europe Database (TEDB) · Portal das Finanças (accessed Jun 2026)
Rate history
- 2011Standard rate raised from 21% to 23% under the bailout programme
Frequently asked questions
What is the VAT rate in Portugal in 2026?
23% standard on the mainland (13% and 6% reduced); Madeira charges 22/12/5 and the Azores 16/9/4.
Why do the Azores and Madeira have lower VAT?
As autonomous outermost regions, both archipelagos are allowed reduced schedules to offset insularity costs — the Azores' 16% is the lowest standard rate in the EU VAT area.
Related concepts and guides: