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%.

Net€100.00

VAT (23 %)€23.00

Gross€123.00

Dataset last reviewed 2026-07-18 · tax year 2026 · 42 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

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.

Sources and verification

Dataset last reviewed 2026-07-18 · tax year 2026 · 42 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

10 sources

PwC Worldwide Tax Summaries — Portugal IRS 2026 brackets (mainland) — bracket 1 upper €8,342
Derived from Codigo do IRS Art. 25(1)(a) (formula) and Portaria n.o 480-A/2025/1 (IAS value) (derived) — 8.54 x the VERIFIED 2026 IAS (income_tax.ias_annual = EUR 537.13), per the multiplier stated in Art. 25(1)(a) CIRS: 8.54 x 537.13 = EUR 4,587.09
Portal das Financas -- Gabinete da Secretaria de Estado dos Assuntos Fiscais — Despacho, Secretaria de Estado dos Assuntos Fiscais (5 Jan 2026), on the Lei n.o 73-A/2025 (OE 2026) withholding tables: 'a atualizacao do Minimo de Existencia para 12.880 EUR' for income obtained in 2026
Diario da Republica -- Financas e Trabalho, Solidariedade e Seguranca Social — Portaria n.o 480-A/2025/1, de 30 de dezembro, Artigo 2.o (Valor do indexante dos apoios sociais): 'O valor do IAS para o ano de 2026 e de EUR 537,13'
Portal das Financas -- Autoridade Tributaria e Aduaneira (AT) — Codigo do IRS, Artigo 78.o-B(1): limite global da deducao de despesas gerais familiares de EUR 250 por sujeito passivo
PwC Worldwide Tax Summaries — Segurança Social employee contribution 11%
gov.pt / Segurança Social — Taxa Contributiva Entidade Empregadora: 23,75% (regime geral)
Seguranca Social (seg-social.pt) — Guia pratico, Novo Regime dos Trabalhadores Independentes, section D 'Determinacao do rendimento relevante': the relevant income is '70% do valor total de prestacao de servicos'
PwC Worldwide Tax Summaries — Simplified regime services coefficient 0.75 (Art. 31 CIRS)
gov.pt — IVA em Portugal: taxa normal 23% em Portugal continental

⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

Portugal tax guides

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