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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 carbonated water, as well as tobacco. |
| reduced | 13% Restaurant and catering services (excluding alcoholic beverages, soft drinks and carbonated water). 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, and renewable energy equipment. 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. |
| exempt with deduction | Exports of goods outside the EU and intra-Community supplies of goods to VAT-registered customers in another Member State. International passenger transport. Transactions relating to ships and aircraft used in international traffic. Under Article 4 of Law No. 10-A/2022, until 31 December 2026, also fertilisers, soil improvers, and flour and cereals intended for animal feed. |
| exempt without deduction | Healthcare, medical care, recognised education and vocational training, social security and social welfare services, certain cultural and sports services provided by non-profit organisations, banking and financial activities, insurance and reinsurance, letting of real estate, the sale of used real estate where taxation has not been opted for, gambling, and postal services provided by the universal service provider. In addition, the exemption under Article 53 of the CIVA applies to small businesses whose turnover is below the threshold. |
| out of scope | Work performed under an employment contract. Transfer of a business or part of a business where the purchaser is or becomes a taxable person. Samples, low-value gifts and compensation for damages. Activities carried out by the State and other public bodies in their capacity as public authorities. |
| reverse charge | Construction services, including contracts and subcontracts. From 1 July 2026, the reverse charge also applies to housing construction contracts covered by item 2.42 where the purchaser carries out only activities that do not give rise to a right of deduction (Regulation No. 97/2026). Recyclable waste, residues and scrap listed in Annex E. Cork, timber, as well as pine cones and unshelled pine nuts. Greenhouse gas emission allowances. The sale of real estate where taxation has been opted for. The purchaser also accounts for the VAT when the service is supplied by a taxable person who has neither a registered office nor a fixed establishment in Portugal. |
| margin scheme | Resale of second-hand goods, as well as works of art, collectors’ items and antiques, for example where the goods have been purchased from a private individual or from another reseller applying the margin scheme (Decree-Law No. 199/96). VAT is calculated on the profit margin and the standard rate applies. There is also a special scheme for travel agencies and tour operators. VAT Margin Scheme calculator |
| 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 6% rate also applies to olive-pressing services, fresh or frozen meat of game animals, edible offal, and sales of works of art by registered resellers (except under the margin scheme, where the margin remains subject to the standard rate). Law 73-A/2025 (Budget 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. The information was checked on 17 Sep 2026.
Portugal, Azores | ||
| standard | 16% | |
| reduced | 9% 4% | |
Portugal, Madeira | ||
| standard | 22% | |
| reduced | 12% 4% | |
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.
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