What are the VAT rates in Portugal?

Mainland: 6%, 13% and 23%. Madeira: 5%, 12% and 22%. Azores: 4%, 9% and 16%.

When can I apply the art. 53 exemption?

Annual turnover up to 15,000 €. Does not allow deduction of input VAT.

Is the cash VAT regime worth it?

It can help businesses with long payment terms, as VAT is only paid after receipt. For a specific analysis, request a free proposal.

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Free Simulator · VAT Code 2026

VAT Simulator

Calculate VAT, diagnose the best regime and check the 2026 payment calendar.

Como funciona o IVA em Portugal?

O Imposto sobre o Valor Acrescentado (IVA) é cobrado em quase todas as transações de bens e serviços. As taxas variam conforme a região (Continente, Madeira, Açores) e o tipo de bem ou serviço (reduzida, intermédia ou normal).

Pode estar enquadrado em três regimes principais: isenção (art. 53º, até 15 000,00 €), IVA de caixa (até 2 000 000,00 €) ou regime normal.

Calculadora de IVA

Região

Taxa

Direção

Valor (€)

Aviso legal

Simulação informativa segundo o CIVA e a OE 2026. O regime aplicável depende da atividade efetiva e de obrigações específicas. Para enquadramento e declarações periódicas, peça uma proposta gratuita.

How VAT works

VAT is a multi-stage tax collected at all production and distribution stages. Companies deduct VAT paid on purchases and pay the State the difference to VAT charged on sales.

When it applies

Applies to almost all goods and services transactions. Main exceptions: medical services, education, cultural activities and financial operations.

Common mistakes

Applying mainland rate to invoices for Madeira or Azores.
Not communicating cash VAT regime option by 31 October.
Staying in the exemption regime after exceeding 15,000 €.

FAQ

How do I exit the exemption regime?
Notify the Tax Authority within 15 days after exceeding the limit. For transition support, request a free proposal.

Can I recover VAT on fuel expenses?
Only under specific conditions (professional diesel, business vehicles). Tax consulting optimises these deductions.