This is a simple Portuguese VAT calculator. It can also be used as a reverse VAT calculator to calculate VAT-inclusive and VAT-exclusive prices.
What is the VAT rate in Portugal?
The standard VAT rate in mainland Portugal is 23%. An intermediate rate of 13% and a reduced rate of 6% apply to certain goods and services. Portugal also has a 13% parking rate.
Parking rate in Portugal
The parking rate of 13% applies to:
- Wine
- Agricultural tools and utensils, mobile silos, tractors, pumps and other machinery designed exclusively or mainly for the purpose of agriculture, cattle breeding or forestry.
- Diesel for agriculture
Regional VAT rates in Portugal
Special rates apply in the Azores and Madeira:
- In the Azores:
- 4% – reduced rate
- 9% – reduced rate and parking rate
- 16% – standard rate
- In Madeira:
- 4% – reduced rate
- 12% – reduced rate and parking rate
- 22% – standard rate
Value Added Tax in Portuguese
In Portuguese, value-added tax is called Imposto sobre o Valor Acrescentado and abbreviated as IVA.
Portuguese Value Added Tax history
| Year | Reduced rate | Standard rate | Increased rate | Parking rate |
|---|---|---|---|---|
| 1986, Jan 1 | 8% | 16% | 30% | — |
| 1988, Feb 1 | 8% | 17% | 30% | — |
| 1992, Mar 24 | 5% | 16% | 30% | — |
| 1995, Jan 1 | 5% | 17% | — | — |
| 1996, Jul 1 | 5% | 12% | 17% | — | — |
| 2002, Jun 5 | 5% | 12% | 19% | — | 12% |
| 2005, Jul 1 | 5% | 12% | 21% | — | 12% |
| 2008, Jul 1 | 5% | 12% | 20% | — | 12% |
| 2010, Jul 1 | 6% | 13% | 21% | — | 13% |
| 2011, Jan 1 | 6% | 13% | 23% | — | 13% |
Data source: https://pauta.portaldasfinancas.gov.pt/