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.

Enter a VAT number to see its registration result, source and freshness

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.

How often do businesses file VAT returns in Portugal?

The Autoridade Tributaria sets mainland Portugal's VAT filing cadence, generally requiring more frequent returns as a business's turnover grows, independently of Madeira and the Azores running their own lower regional rate schedules.

How is VAT charged on digital services sold to consumers in Portugal?

Digital services like software subscriptions sold to consumers on the Portuguese mainland are taxed at Portugal's 23 percent standard rate, and sellers elsewhere in the EU can report that VAT through the One Stop Shop (OSS) instead of registering directly in Portugal.

Is there a reverse charge for B2B services bought from abroad in Portugal?

When a Portuguese business buys services from elsewhere in the EU, Article 196 of the EU VAT Directive shifts the VAT obligation to the buyer: it reports the VAT to the Autoridade Tributaria itself, identified to the seller by its NIF.

VAT number formats

See how Avatcado validates Portugal numbers, including the fallback when VIES is down, on the coverage page.

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.

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