Portugal VAT rate 2026: 23% standard rate

By Remco from Avatcado

Mainland Portugal charges a 23 percent standard VAT rate, with a 13 percent taxa intermedia and a 6 percent taxa reduzida. Restaurant bills routinely carry both: food and drink service generally falls under the 13 percent intermediate rate, while alcoholic and soft drinks served in the same transaction are carved out to the full 23 percent standard rate. Madeira and the Azores each run their own, lower regional rate schedules.

Portugal VAT rates

RateTypeApplies to
23%StandardDefault mainland rate for goods and services not listed elsewhere; Madeira (22 percent) and the Azores (16 percent) apply different regional standard rates.
13%ReducedProcessed meat and fish preserves, prepared and ready-to-eat meals, coffee, and restaurant and catering food-and-beverage service generally, legally a taxa intermedia tier.
6%ReducedCereals, bread, meat, fresh fruit and vegetables, books and newspapers, pharmaceuticals, electricity and natural gas, and hotel accommodation.

Rates served live from the Avatcado API, last updated March 19, 2026.

Check a Portugal VAT number

Businesses charging Portugal VAT must hold an active Portugal VAT registration. Check any Portugal VAT number for free below.

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Get Portugal VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/PT" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "PT",
    "country_name": "Portugal",
    "currency": "EUR",
    "standard_rate": 23,
    "other_rates": [
      {
        "rate": 13,
        "type": "reduced"
      },
      {
        "rate": 6,
        "type": "reduced"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

Why do Portuguese restaurant bills show two different VAT rates?

Food and drink service generally falls under the 13 percent taxa intermedia rate, but alcoholic beverages and soft or refrigerant drinks served in the same transaction are carved out to the 23 percent standard rate, so a single bill can legally carry both.

Do Madeira and the Azores use the same VAT rates as mainland Portugal?

No. Madeira applies 22 percent standard, 12 percent intermediate, and 5 percent reduced rates, while the Azores apply 16 percent standard, 9 percent intermediate, and 4 percent reduced rates, both lower than the mainland's 23/13/6 schedule.

VAT number formats

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

Sources