VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Portugal | |
| standard | 23% Most goods and services. For example, alcoholic beverages, soft drinks and tobacco. |
| reduced | 13% Restaurant and catering services (excluding alcoholic beverages, soft drinks). Ordinary wines, spring and mineral waters, certain canned foods and edible oils, dyed and marked diesel fuel, and certain agricultural equipment. 6% Basic foodstuffs (bread, milk, meat, fish, fruit and vegetables), medicines, books, newspapers and periodicals, hotel accommodation, passenger transport. The reduced rate on electricity and natural gas applies only to part of the consumption in the lowest contracted-power brackets. From 1 January 2026, also olive-pressing services, game meat, and sales of works of art by registered resellers. Construction and renovation contracts for affordable housing (item 2.42), subject to the conditions laid down by law. |
| Past changes: | |
| 1 Jul 2026 | The reduced 6% rate applies to construction and renovation contracts for affordable housing that meet the conditions laid down by law (new item 2.42 of List I). It may be applied retroactively from 1 January 2026 if the contractor and the customer jointly opt for it. At the same time, the reverse-charge mechanism for construction services was extended. Diário da República (PDF); AT circulars 25116/2026 and 25117/2026 |
| 1 Jan 2026 | The following also become subject to the 6% rate: olive oil production operations, fresh or frozen meat of game animals, edible offal, as well as sales of works of art by registered resellers (except when the margin scheme is applied, in which case the margin continues to be subject to the standard rate). Ofício Circulado n.º 25101/2026 |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. Information last checked 17 Sep 2026. If you find errors in the information, please let us know. Read our editorial principles.
Portugal, Azores | ||
| standard | 16% | |
| reduced | 9% 4% | |
Portugal, Madeira | ||
| standard | 22% | |
| reduced | 12% 4% | |
Articles:
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.