VAT rates in Portugal
| Rate | Type |
|---|---|
| 23% | Standard |
| 13% | Reduced |
| 6% | Reduced |
Rates as of October 1, 2026. Zero rates and exemptions are not listed. Which rate applies depends on the exact product, so check with the tax authority of Portugal before you invoice.
The standard rate of 23% is the 9th highest of the 30 European countries on this site, shared with 3 others. See the rates of every country to compare.
VAT on common amounts in Portugal
Net amounts in EUR with the VAT and the gross total at 23%, and the gross total at the reduced rates of 13% and 6%.
| Net | VAT 23% | Gross 23% | Gross 13% | Gross 6% |
|---|---|---|---|---|
| €10.00 | €2.30 | €12.30 | €11.30 | €10.60 |
| €20.00 | €4.60 | €24.60 | €22.60 | €21.20 |
| €50.00 | €11.50 | €61.50 | €56.50 | €53.00 |
| €100.00 | €23.00 | €123.00 | €113.00 | €106.00 |
| €250.00 | €57.50 | €307.50 | €282.50 | €265.00 |
| €500.00 | €115.00 | €615.00 | €565.00 | €530.00 |
| €1,000.00 | €230.00 | €1,230.00 | €1,130.00 | €1,060.00 |
| €5,000.00 | €1,150.00 | €6,150.00 | €5,650.00 | €5,300.00 |
Taking VAT out of a price in Portugal
Divide the gross price by 1 plus the rate. A price of €123.00 including 23% VAT is €123.00 ÷ 1.23 = €100.00 net, so the VAT is €23.00. Taking 23% off €123.00 would give €94.71, which is too low, because the VAT was charged on the net price.
Portugal compared with its neighbors
| Country | Standard | Reduced |
|---|---|---|
| Spain | 21% | 10%, 4% |
| Portugal | 23% | 13%, 6% |
Sending a bill? The invoice generator lists net, VAT and gross for you, and the profit margin calculator shows what is left once VAT is out of the price.
Frequently asked questions
What is the VAT rate in Portugal?
The standard VAT rate is 23%. Reduced rates of 13% and 6% apply to certain goods and services. These are the rates as of October 1, 2026.
How do I remove 23% VAT from a price?
Divide the gross price by 1.23. For example, €123.00 including VAT is €100.00 before VAT, so the VAT is €23.00.
What is VAT called in Portugal?
In Portugal, VAT is called IVA (imposto sobre o valor acrescentado). On invoices it appears with the rate next to it, for example "23%", and the net amount, the tax and the gross total are listed separately.