Portugal V.A.T. and Other Taxes





Portugal VAT

  • In most cases, VAT in Portugal is 23%.
  • There is a reduced rate of 13% that applies to certain services.
    There is a further reduced rate of 6% that relates mainly to basic food products.
  • The VAT rates for Madeira are lower (22%, 12% and 5%).
    In the Azores the V.A.T rate are staring July 1, 2021 16%, 9% and 4%.
  • VAT is payable on assets and services in Portugal as well as on imports into Portugal.
  • Exports from Portugal are exempt from VAT.
  • Income from medications and medical services as well as income from insurance and banking services are exempt from VAT.
  • Reports to the VAT authorities are made monthly but if the annual income is below Euro 650,000 the report is made every three months.
  • When the annual turnover is less than Euro 9,976, income is exempt from VAT; on the other hand, Vat may not be offset against expenses.




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