Portugal VAT Rates 2026
Portugal (Portugal) levies Value Added Tax under the name NIF / NIPC (Número de Identificação Fiscal / Número de Identificação de Pessoa Coletiva). The standard rate is 23%, applied to most goods and services. Reduced rates of 13% and 6% apply to essential categories including food, medicines, and cultural services.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 23% | Most goods and services |
| Reduced | 13% | Wines, processed food, restaurant and hotel services, agricultural supplies |
| Super-reduced | 6% | Basic foodstuffs, medicines, books and periodicals, social housing |
| Parking | 13% | Transitional rate for specific goods (fuel, agricultural equipment) |
Access rates via API
The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/PT endpoint to get Portugal rates programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/PT
# No authentication required for rate lookups
# Response:
# { "country_code": "PT", "standard_rate": 23,
# "reduced_rates": [13, 6], "currency": "EUR" }Applying the correct rate in code
For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Portugal standard rate.
// 1. Validate the customer's Portugal VAT number
const vatCheck = await fetch(
'http://localhost:3000/api/v1/validate/PT/CUSTOMER_VAT',
{ headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());
// 2. Fetch current Portugal VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/PT').then(r => r.json());
// → { standard_rate: 23, reduced_rates: [13, 6] }
// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
// B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
applyRate(0, 'reverse_charge');
} else {
// B2C: charge the Portugal standard rate
applyRate(rates.standard_rate, 'standard');
}About Portugal VAT
Portugal uses NIF for individuals and NIPC for companies, both as 9-digit numbers. The Azores and Madeira autonomous regions have different (lower) VAT rates. Portugal was one of the first EU countries to mandate electronic invoicing (SAF-T) for tax compliance.
The Portugal NIF / NIPC is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Portugal business customer, validate their VAT registration number first.