Portugal VAT (IVA) calculator 2026
Add VAT to a net amount or remove it from a gross amount. Mainland Portugal applies a standard rate of 23%, an intermediate rate of 13% and a reduced rate of 6%.
How this is calculated
- Choose whether to add VAT to a net (VAT-exclusive) amount or remove it from a gross (VAT-inclusive) amount.
- To add VAT: multiply the net amount by 1 plus the rate (e.g. ×1.23 for the 23% standard rate). To remove VAT: divide the gross by 1 plus the rate.
- Pick the correct mainland Portugal rate: 23% standard, 13% intermediate, or 6% reduced. Azores and Madeira use lower regional rates and are not covered here.
FAQ
What are the VAT (IVA) rates in mainland Portugal?
The standard rate is 23%, the intermediate rate is 13% (e.g. restaurant meals, some foods, wine), and the reduced rate is 6% (basic foodstuffs, medicines, books, passenger transport). The Azores and Madeira apply their own lower rates.
Which rate applies to restaurants?
Restaurant and catering meals in mainland Portugal are generally at the 13% intermediate rate for the food component; alcoholic drinks and some items are at 23%. Always check the specific category, as classifications can be detailed.
When must a business register for VAT in Portugal?
Small businesses below a turnover threshold can use the VAT exemption scheme (regime de isenção). Thresholds change over time — check the current figures with the Autoridade Tributária (Portal das Finanças) before relying on them.
Official sources
Data last verified 2026-07-18 · tax year 2026 · 40 sourced values
Every rate, threshold and formula is read from a versioned dataset of official primary sources — no numbers are hardcoded. Values without a published 2026 primary source are flagged, never guessed.
5 sources
- PwC Worldwide Tax Summaries — Portugal IRS 2026 brackets (mainland) — bracket 1 upper €8,342
- PwC Worldwide Tax Summaries — Category A dedução específica floor = 8.54 × IAS
- E-konomista — Mínimo de existência 2026 ≈ €12,880 (14 × minimum wage €920)
- PwC Worldwide Tax Summaries — Segurança Social employee contribution 11%
- PwC Worldwide Tax Summaries — Simplified regime services coefficient 0.75 (Art. 31 CIRS)
⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.
Portugal tax guides
- How Income Tax (IRS) Works in Portugal (2026): Brackets, Parcela-a-Abater and Deductions →
- Segurança Social in Portugal (2026): Employee and Employer Contribution Rates Explained →
- Self-Employed Tax in Portugal (2026): IRS, Segurança Social and Quarterly Declarations →
- How VAT (IVA) Works in Portugal (2026): Rates, What They Cover and Registration →