{"id":13622,"date":"2026-09-11T23:03:15","date_gmt":"2026-09-11T21:03:15","guid":{"rendered":"https:\/\/consultoriaehero.com\/?p=13622"},"modified":"2026-09-11T23:25:21","modified_gmt":"2026-09-11T21:25:21","slug":"vat-in-portugal","status":"publish","type":"post","link":"https:\/\/consultoriaehero.com\/en\/vat-in-portugal\/","title":{"rendered":"VAT in Portugal in 2026"},"content":{"rendered":"

In Portugal, the tax is also called VAT \u2014Imposto sobre o Valor Acrescentado<\/em>\u2014 and it has three rates: the standard 23%<\/strong>, the intermediate 13%<\/strong>, and the reduced 6%<\/strong>. They are set by article 18 of the C\u00f3digo do IVA<\/em>, with two annexed lists: List I says what goes at 6%, List II what goes at 13%, and everything else pays 23%. That is the mainland. Madeira and Azores have their own lower rates<\/strong>: 22%, 12% and 4% in Madeira; 16%, 9% and 4% in Azores.<\/p>\n

\n\n\n\n\n\n\n\n\n\n
Rate<\/th>\nPercentage<\/th>\nApplies to<\/th>\n<\/tr>\n<\/thead>\n
Standard (taxa normal)<\/span><\/td>\n23%<\/strong><\/td>\nEverything not on Lists I and II: clothing, footwear, electronics, cosmetics, coffee, chocolate, soft drinks and alcoholic beverages except ordinary wine<\/td>\n<\/tr>\n
Intermediate (taxa interm\u00e9dia)<\/span><\/td>\n13%<\/strong><\/td>\nList II: ordinary wine, mineral and sparkling water, edible vegetable oils (olive oil goes at 6%), prepared food for takeaway or delivery, catering except alcoholic drinks and soft drinks, and musical instruments<\/td>\n<\/tr>\n
Reduced (taxa reduzida)<\/span><\/td>\n6%<\/strong><\/td>\nList I: bread, cereals, rice and unfilled pasta; fresh or frozen meat and fish; milk, cheese, yogurt and eggs; fruit, vegetables, olive oil, honey and juices; books, newspapers and magazines, including digital; medicines, nappies and menstrual hygiene products; child car seats and bicycles<\/td>\n<\/tr>\n
Madeira (Regi\u00e3o Aut\u00f3noma da Madeira)<\/span><\/td>\n22 \/ 12 \/ 4%<\/strong><\/td>\nThey replace 23%, 13% and 6% on orders delivered in Madeira. The 4% rate has applied since 1 October 2024; before that it was 5%<\/td>\n<\/tr>\n
Azores (Regi\u00e3o Aut\u00f3noma dos A\u00e7ores)<\/span><\/td>\n16 \/ 9 \/ 4%<\/strong><\/td>\nThey replace 23%, 13% and 6% on orders delivered in Azores. The 16% rate has applied since 1 July 2021; before that it was 18%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n

Rates verified on 11 September 2026 against article 18 of the C\u00f3digo do IVA on the Portal das Finan\u00e7as and Circular Letter 25045\/2024 from the Tax and Customs Authority, which publishes the Madeira and Azores rates (info.portaldasfinancas.gov.pt<\/a>).<\/em><\/p>\n

Madeira and Azores: another VAT rate, but still within the EU<\/h2>\n

Madeira and Azores are not the Canary Islands. The two Portuguese autonomous regions are within the European Union VAT territory<\/strong>, so an order from Spain to Madeira or Azores is an intra-EU distance sale like any other. What changes is the rate.<\/p>\n

Portuguese law splits transactions between the mainland and the islands using the same criteria it uses to locate them in Portugal, and in distance sales the destination of the shipment is what matters. Above the threshold, an order to Madeira is charged at 22%<\/strong> and one to Azores at 16%<\/strong>, not 23%. The same applies to the lower rates: 12% and 4% in Madeira, 9% and 4% in Azores. Portugal is no longer a single tax destination: the rate depends on the delivery address<\/strong>, not just the country, and it has to be handled by region.<\/p>\n

Also check the old tables: Madeira\u2019s reduced rate dropped from 5% to 4% on 1 October 2024<\/strong>. A setup made before that date and not reviewed will overcharge those products by one point.<\/p>\n

Which VAT you charge customers in Portugal if you sell from another EU country<\/h2>\n

<\/p>\n

This is the part no rate table covers, and usually the real question. The rate you charge does not depend only on the destination: it depends on how much you sell to consumers in other EU countries.<\/p>\n