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, some essential foods such as eggs, bread, milt, etc. |
- 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%).