EU member state
Portugal VAT
Mainland Portugal charges 23% standard VAT, with reduced rates of 13% and 6%. The 13% rate is also the parking rate. Madeira’s standard rate is lower, and the Azores are lower still; those regional rates are not the calculator default. Restaurants on the mainland are often at the reduced rate rather than 23%.
Reduced
6%
Basic food, books, pharmaceuticals, and hotels.
Reduced
13%
Restaurants and other intermediate supplies. Also the parking rate.
Standard
23%
Mainland standard rate. Madeira and the Azores differ.
Net to gross
Portugal pageNet
€100.00
VAT
€23.00
Gross
€123.00
Mainland standard rate. Madeira and the Azores differ. Rounded to cents. Not tax advice.
When the rate changed
- 1 Jan 2016 – now6% Reduced. Basic food, books, pharmaceuticals, and hotels.
- 1 Jan 2016 – now13% Reduced. Restaurants and other intermediate supplies. Also the parking rate.
- 1 Jan 2016 – now23% Standard. Mainland standard rate. Madeira and the Azores differ.