Portuguese VAT Calculator 2026
Calculate VAT in Portugal for 2026: normal rate 23%, medium rate 13%, reduced rate 6%. Bi-directional price calculation without VAT and with VAT included.
Value Added Tax (VAT) Calculation
Value Added Tax Result
Value Added Tax (VAT) Portugal 2026
Come utilizzare Calcolatore IVA Portogallo 2026
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Portugal 2026: 23% normal tariff rate (majority of goods and services), 13% medium tariff rate (food, wine), 6% reduced tariff rate (basic foodstuffs, books, medicines).
Suggerimenti
- Portugal expects a special VAT regime for cash sales (accounting regime of cash) for SMEs with turnover up to €2 million, allowing VAT to be paid only at the time of receipt.
- The 13% intermediate rate applies to food and beverage services, some food products not covered by the reduced rate.
- Exports and intra-Community acquisitions of goods are exempt from VAT (zero rate) in Portugal but require proper documentation.
Domande frequenti
What is the standard VAT rate in Portugal?
The standard VAT rate in mainland Portugal is 23%. In Madeira the standard rate is 22% and in the Azores it is 16%. The reduced and intermediate rates also vary by region.
Which goods have the 6% reduced rate?
The 6% reduced rate applies to: essential food items (bread, milk, cereals), medicines, books, newspapers and magazines, health services, passenger transport, and hotel accommodation.
When is VAT registration mandatory?
In Portugal, VAT registration is mandatory from the moment a taxable activity begins. There is no minimum revenue threshold, as in other EU countries, for mandatory registration.
What is the VAT exemption regime?
Article 9 of the CIVA provides exemptions for: medical and health services, education services, banking and insurance activities, and residential leasing. Exempt taxable persons neither charge nor deduct VAT.