Portugal VAT Rates
The standard rate in Portugal is 23%, in force since 1 January 2011. Before that, Portugal changed it 6 times since 1986 — every change below carries the date it took effect and the Commission record it came from.
Standard rate today
23%
Since 1 January 2011 — 15 years
Previous rate
21%
Until 31 December 2010
First recorded rate
16%
From 1 January 1986
Portugal VAT Rates in Force Today
- Standard rate
- 23%
- Reduced rates
- 6%, 13%, 16%, 22%
- Super-reduced rate
- 6%
- Parking rate
- 13%
- Local name
- Imposto sobre o Valor Acrescentado (IVA)
- Currency
- EUR
Checking a Portuguese VAT number rather than a rate? The number format, its regex and verified example numbers are on the Portugal VAT number page.
Standard Rate Changes in Portugal
| In force from | Until | Standard rate |
|---|---|---|
| 1 January 2011 | Current | 23% |
| 1 July 2010 | 31 December 2010 | 21% |
| 1 July 2008 | 30 June 2010 | 20% |
| 1 July 2005 | 30 June 2008 | 21% |
| 5 June 2002 | 30 June 2005 | 19% |
| 1 February 1988 | 4 June 2002 | 17% |
| 1 January 1986 | 31 January 1988 | 16% |
More on Portugal
- Portugal VAT number formatNumber structure, regex pattern and verified examples.
- Portugal VAT validation APIEndpoint, response fields and code samples for this country.
- Portugal Reverse charge rulesWhen to zero-rate a cross-border B2B invoice, and what to write on it.
- Portugal VIES uptimeAvailability of this country in the Commission database, sampled continuously.
Where This Data Comes From
Two European Commission sources, joined at 1 January 2017, where they agree on every member state. Nothing here is estimated, and periods are never rewritten once published — a rate change is a new record, not an edit to an old one.
- European Commission, DG TAXUD — "VAT rates applied in the Member States of the European Union", section VIII "The evolution of VAT rates applicable in the Member States"
Publication discontinued in favour of TEDB. Transcribed once and frozen; not regenerated automatically.
The whole series for all 27 member states is one JSON file, MIT licensed, no API key: eu-vat-rates-history.json. Last rebuilt 13 August 2026.
Historical rates are published for reference. Which rate applies to a given supply also depends on the place-of-supply and time-of-supply rules in force at the time, which this dataset does not model. For Portuguese filings, confirm with the tax authority or an adviser. The Commission’s own record has gaps — where one is known, the missing period is filled from national legislation and labelled as such above. Spot another, and the issue tracker is open.