Portugal Value Added Tax (Imposto sobre o Valor Acrescentado - IVA)
Portugal Value Added Tax (Imposto sobre o Valor Acrescentado - IVA) is 23 percent, in force since 1 Jan 2011. Last checked against the official source on 13 Sep 2026.
Portuguese mainland (Continente) standard rate of IVA under Article 18(1)(c) of the Codigo do IVA.
| Current value | 23 percent |
|---|---|
| In force from | 2011-01-01 |
| Official source | Codigo do Imposto sobre o Valor Acrescentado (CIVA), Artigo 18.o n.o 1 alinea c) - taxa de 23% para as importacoes, transmissoes de bens e prestacoes de servicos nao incluidas nas listas I e II; standard rate raised from 21% to 23% by the Orcamento do Estado para 2011 (Lei n.o 55-A/2010, de 31 de dezembro), art. 18 CIVA as amended |
| Last verified | 2026-09-13 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Standard mainland rate 23% (taxa normal), unchanged since 1 January 2011 when it rose from 21% under the Lei do OE 2011 austerity package. Article 18 CIVA sets three mainland rates: reduced 6% (taxa reduzida, goods and services in Lista I - most foodstuffs, medicines, books, passenger transport), intermediate 13% (taxa intermedia, Lista II - certain foodstuffs, restaurant meals, wine, agricultural inputs) and standard 23% for everything else. REGIONAL RATES - NOT SERVED AS STANDARD: under Article 18(3) CIVA and the Lei das Financas Regionais, the Autonomous Regions of the Azores and Madeira set their own lower rates, which are the rates that apply to transactions deemed to occur in those regions. Azores: reduced 4%, intermediate 9%, standard 16%. Madeira: reduced 4%, intermediate 12%, standard 22%. These regional rates are a fiscal-autonomy feature, not sub-national surcharges, and a supplier's rate depends on where the operation is localised, not on the supplier's seat. The value served (23%) is the mainland/Continente standard rate, the correct default for Portugal. Access: the official Portal das Financas CIVA article page loaded; the consolidated statute is also on diariodarepublica.pt, whose detail pages returned empty bodies to automated fetching and are flagged for the source-watcher. Re-verified 2026-08-23: Portugal VAT 23% confirmed at Portal das Finanças
Get it programmatically
curl https://euroref.dev/v1/pt/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/pt/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/pt/vatOther Portugal series: Policy Rate (ECB Deposit Facility Rate) · VAT registration threshold · minimum wage · Public Holidays (Feriados obrigatorios) · inflation rate (CPI) · corporate tax rate · Withholding tax rates · income tax rates · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate) · Late-payment interest (EU Late Payment Directive) · Statutory legal interest (juros legais)
The same figure elsewhere: Romania · Serbia · Slovakia · Slovenia · Spain · all 34