Please be aware that this site is informational only, and many external factors, unique to your company might apply.
Each company must make their own decisions about how they meet their tax obligations.
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 |
- 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%).
Last changed 2026-01-26