Import VAT rates in Portugal
Portugal applies a standard VAT rate of 23% and reduced rates of 22%, 16%, 13%, 6%. The table below lists each rate with the goods categories and CN codes the Taxes in Europe Database links to it.
Rates by category
| Rate | Category | CN codes |
|---|---|---|
| 6% reduced | Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites The reduced rate applies only to accommodation including breakfast, if not separately invoiced, being equivalent to half of the full board price, or ¾ of the half board price. | |
| 6% reduced | Supply of goods and services of a kind normally intended for use in agricultural production but excluding capital goods such as machinery or buildings Some products are taxed at 13%. The tax rate on animals applies only to live stock, agricultural labor and reproductive. | 0101 0102 0103 0104 0105 01061410 01063300 01063910 0601 06021090 060220 06023000 … |
| 6% reduced | Individual pieces of ceramics executed entirely by the artist and signed by him | 97030000 |
| 6% reduced | Domestic care services such as home help and care of the young, elderly, sick or disabled Supplies of home help services to children, the elderly, drug addicts, the sick or the disabled. Assistance services by telephone to the elderly and chronic patients. | |
| 6% reduced | Enamels on copper, executed entirely by hand, limited to eight numbered copies bearing the signature of the artist or the studio, excluding articles of jewellery and goldsmith’s and silversmith’s wares | 97030000 |
| 6% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Foodstuffs are also taxed at 0%,13% and 23%. | 0201 020220 02023010 02023050 02023090 020311 020312 020319 020321 020322 02032911 02032913 … |
| 6% reduced | Provision, construction, renovation and alteration of housing, as part of a social policy Construction services on social housing or houses with controlled costs; whose promoters are cooperatives, where the dwellings fall within the scope of the social housing policy. | |
| 6% reduced | Original engravings, prints and lithographs, being impressions produced in the limited numbers directly in black and white or in colour of one or of several plates executed entirely by hand by the artist, irrespective of the process or of the material employed, but not including any mechanical or photomechanical process (CN code 9702 00 00) | 97020000 |
| 6% reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. 23% rate applies to books, newspapers and periodicals containing mainly publicity, private advertisements, obscene or pornographic material. | 4901 4902 49030000 49040000 49052000 |
| 6% reduced | Provision of medical and dental care and thermal treatment When not exempt under Article 132 (1) (b) to (e) | |
| 6% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Reduced rate does not apply to parts and accessories. | 6115 6704 8713 900140 900150 9021 |
| 6% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection A few pharmaceutical products taxed at 23% (veterinarian purposes and vitamins, per ex.) | 3003 3004 3005 3006 40141000 961900 300241 |
| 6% reduced | Photographs taken by the artist, printed by him or under his supervision, signed and numbered and limited to 30 copies, all sizes and mounts included | 49119100 |
| 6% reduced | Pictures, collages and similar decorative plaques, paintings and drawings, executed entirely by hand by the artist, other than plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, hand-decorated manufactured articles, theatrical scenery, studio back cloths or the like of painted canvas (CN code 9701) | 9701 |
| 6% reduced | The renovation and repair of private dwellings, excluding materials which account for a significant part of the value of the service supplied The reduced rate on the repairing of private dwellings excludes cleaning, garden upkeep, swimming pools, sauna, tennis court, golf or mini-golf court, or similar. Includes materials that accounts for less than 20% of the value of the service supplied. | |
| 6% reduced | Original sculptures and statuary, in any material, provided that they are executed entirely by the artists | 97030000 |
| 6% reduced | Sculpture casts the production of which is limited to eight copies and supervised by the artist or his successors in title (CN code 9703 00 00) on an exceptional basis, in cases determined by the Member States, the limit of eight copies may be exceeded for statuary casts produced before 1 January 1989 | 97030000 |
| 6% reduced | Supply of services provided in connection with street cleaning, refuse collection and waste treatment, other than the supply of such services by bodies referred to in Article 13 | |
| 6% reduced | Supply of water Supply of bottled water is also taxed at 13%. | 2201 |
| 6% reduced | Supply of electricity, district heating and district cooling, and biogas produced by the feedstock listed in Annex IX, Part A, to Directive (EU) 2018/2001 of the European Parliament and of the Council; supply and installation of highly efficient low emissions heating systems meeting the emission (PM) benchmarks laid down in Annex V to Commission Regulation (EU) 2015/1189 and in Annex V to Commission Regulation (EU) 2015/1185 and having been attributed an EU energy label to show that the criterion referred to in Article 7(2) of Regulation (EU) 2017/1369 of the European Parliament and of the Council is met; and, until 1 January 2030, natural gas and wood used as firewood 6% for the fixed component of electricity supplies in power contracts 3.45 kVA and for the supply of electricity for consumption, excluding its fixed components, in power contracts 6.90 kVA, and with limits in kWh consumption per 30 days; 6% for the fixed component of natural gas supplies in lower pressure contracts (10 000 m3); supply and installation of highly efficient low emissions heating systems; firewood | 27111100 27160000 |
| 6% reduced | Tapestries (CN code 5805 00 00) and wall textiles (CN code 6304 00 00) made by hand from original designs provided by artists, provided that there are not more than eight copies of each | 58050000 6304 |
| 6% super-reduced | Temporary Exemptions, super-reduced or reduced rates (Article 105a(2) of the VAT Directive) newsprint | 48010000 |
| 6% reduced | Transport of passengers and their accompanying luggage International transport of passengers is subject to a zero rate. | |
| 13% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs | 11043090 2201 |
| 13% reduced | Until 1 January 2030: Fossil fuels Colored and marked diesel sold under the conditions and legally defined purposes, and fuel oil and respective mixtures. | 27101931 27101943 27101946 27101948 27101951 27101955 27101962 27101964 27102011 27102015 27102017 27102019 … |
| 13% parking | Parking rates (Article 105a(3) of the VAT Directive) The parking rate of 13% applies to: 1. Wine, with the exclusion of “special wines” as fortified wines, liqueur wines or sparkling wines. 2. Agricultural tools and utensils, mobile silos, tractors, pumps and other machinery designed exclusively or mainly for the purpose of agriculture, cattle breeding or forestry. 3. Diesel for agriculture. | |
| 13% reduced | Restaurant and catering services, it being possible to exclude the supply of (alcoholic and/or non-alcoholic) beverages The reduced rate excludes alcoholic beverages and soft drinks . | |
| 13% reduced | Supply of water | 2201 |
| 16% reduced | Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive) Azores Autonomous Region | |
| 22% reduced | Special reduced rate for specific regions (including articles 104, 105 and 120 of the VAT Directive) Madeira Autonomous Region | |
| 23% |
TEDB · 26 October 2026