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Last reviewed 16 October 2026
Portuguese IVA at 23%, 13% and 6% — and if Madeira or the Azores are involved, a different set entirely. Both handled here.
Portugal’s IVA rates
| Rate | Typical application |
|---|---|
| Standard — 23% | Mainland Portugal: most goods and services. |
| Intermediate — 13% | Food service and specific foodstuffs, some cultural events. |
| Reduced — 6% | Basic food, medicines, books, public transport, utilities. |
| Islands | Madeira applies a 22% standard rate and the Azores 16% — with correspondingly lower reduced rates. |
The islands are the detail that trips people up: an invoice billed from Madeira or the Azores carries different rates from one billed from Lisbon — check the supplier’s registered address before assuming 23%.
Euros in, euros out
- €100 net → €123 (IVA €23).
- €123 ÷ 1.23 = €100 net.
- €2,000 net → €2,460; €12,300 gross → €10,000 net (IVA €2,300).
- At 13%: €300 → €339. At 6%: €50 → €53.
Exemption and filing
- Small business exemption: businesses with annual turnover up to €15,000 can use the simplified exemption regime — no IVA charged on sales, no deduction on costs. It is optional, and many freelancers choose normal registration to reclaim input VAT.
- Filing: IVA returns are filed monthly for larger businesses and quarterly for smaller ones through the Portal das Finanças, with SAF-T accounting files submitted periodically — Portugal was a pioneer of this standard.
- Invoicing: invoices must be issued through certified invoicing software (or official books), and the QR-coded “fatura” format is standard.
- Authority: the Autoridade Tributária e Aduaneira (AT) administers IVA.
Related tools
Spain VAT calculator · Italy VAT calculator · Reverse VAT calculator · All VAT rates
Portuguese VAT questions
What is the VAT rate in Portugal?
23% on the mainland, with 13% and 6% reduced rates. Madeira applies a 22% standard rate and the Azores 16%.
How do I remove 23% IVA from a price?
Divide by 1.23. €123 including IVA becomes €100 net with €23 of IVA.
Do Madeira and the Azores have different VAT rates?
Yes — Madeira’s standard rate is 22% and the Azores’ is 16%, with lower reduced rates to match. Check which region the supplier is registered in.
What is Portugal’s small business VAT threshold?
The simplified exemption regime applies up to €15,000 of annual turnover. It is optional — registered businesses can reclaim input VAT.
How often are Portuguese VAT returns filed?
Monthly for larger businesses, quarterly for smaller ones, through the Portal das Finanças — with periodic SAF-T files alongside.
Checked against Portal das Finanças sources on 16 October 2026 · Methodology · Editorial standards · Report an error