On the mainland, 23% standard, 13% intermediate and 6% reduced. Madeira (22/12/5) and the Azores (16/9/4) use lower rates.
€22.44 of it is tax, leaving €97.56 before tax.
IVA rates in Portugal for 2026
Portugal charges IVA at a standard rate of 23%, with reduced rates of 13% and 6%. Amounts on this page are in Euro (EUR).
On the mainland, 23% standard, 13% intermediate and 6% reduced. Madeira (22/12/5) and the Azores (16/9/4) use lower rates.
Rate
Type
Gross = net ×
Tax share of the gross price
23%
standard
1.23
18.7%
13%
reduced
1.13
11.5%
6%
reduced
1.06
5.66%
How much IVA is inside a price
If a price already includes IVA, divide by 1 plus the rate: at 13%, €100 ÷ 1.13 = €88.50 before tax, so €11.50 is tax.
Rate
Tax in €100
Net of €100
Tax in €1,000
Net of €1,000
23%
€18.70
€81.30
€186.99
€813.01
13%
€11.50
€88.50
€115.04
€884.96
6%
€5.66
€94.34
€56.60
€943.40
Adding IVA to a net amount
For a quote or invoice, multiply the net amount by 1 plus the rate: at 6%, €1,000 × 1.06 = €1,060.
Rate
Tax on €100
€100 plus tax
Tax on €1,000
€1,000 plus tax
23%
€23
€123
€230
€1,230
13%
€13
€113
€130
€1,130
6%
€6
€106
€60
€1,060
How Portugal's standard rate compares
Portugal's 23% standard rate compares with a median of 18%: 1 of the 39 countries in this calculator's table charge more, 35 less. Its lowest rate above zero is 6%: 16 countries go lower, and 19 have no rate that low.
Ireland and Poland also charge 23% as standard.
13% is also used by China and Canada. 6% is also used by China, Belgium, and Sweden.
This is a reference calculation using common tax assumptions and is not a substitute for professional advice. We accept no liability for decisions made from it — see the terms of use for details.