VAT rates in Portugal (2026)

Last reviewed: 7 November 2026

In short: Mainland Portugal's standard VAT rate is 23%, with reduced rates of 6% and 13%. Small businesses with turnover up to EUR 15,000 can be exempt. The tax authority is the AT.

RuleWhat applies
Standard VAT rateValue added taxThe standard VAT rate in mainland Portugal is 23%. [1]
Reduced VAT ratesValue added taxGoods and services on List I of the VAT Code are taxed at 6% and those on List II at 13%. All other goods and services are taxed at 23%. [1]
VAT on foodValue added taxFoods listed in List I of the VAT Code, including cereals, bread, milk and dairy products and eggs, are taxed at the reduced rate of 6%. Foods not on List I or List II fall under the standard rate. [2]
VAT registration thresholdValue added taxBusinesses established in Portugal are exempt from VAT if their annual turnover in Portugal in the previous calendar year did not exceed EUR 15,000 (and they have no export activity). [3]
Tax authorityValue added taxThe tax authority is the Autoridade Tributária e Aduaneira (AT). [4]

Notes

  • These are the rates for mainland Portugal. The Azores and Madeira may set lower rates (Art. 18(3)); those rates were not read.
  • The List I food entries were read in part (cereals, bread, dairy, eggs). Other foods may be on List II (13%) and the full lists were not compared.
  • The article also covers businesses in other EU states (EU turnover up to EUR 100,000) and carries transitional rules from the 2025 changes, which were not read in full.

Sources

  1. Autoridade Tributária e Aduaneira: CIVA - Artigo 18.º Taxas do imposto (consulted 7 November 2026) · all sources
  2. Autoridade Tributária e Aduaneira: CIVA - Listas anexas (Lista I e Lista II) (consulted 7 November 2026) · all sources
  3. Autoridade Tributária e Aduaneira: CIVA - Artigo 53.º Regime de isenção (consulted 7 November 2026) · all sources
  4. Autoridade Tributária e Aduaneira: Conselho de Administração da Autoridade Tributária e Aduaneira (consulted 7 November 2026) · all sources

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General information, not legal advice. Rules change: check the official source before you fly or ride.