Portugal’s 2026 value-added tax: the standard, intermediate and reduced rates by territory (mainland, Açores, Madeira) and the small-business exemption threshold — each figure from the CIVA, dated and linked to its primary source.
| Territory | Rates (standard / intermediate / reduced) | Legal reference |
|---|---|---|
| IVA rates — mainland (continente) | Standard 23% · intermediate 13% · reduced 6% | CIVA Art. 18.º |
| IVA rates — Açores | Standard 16% · intermediate 9% · reduced 4% | CIVA Art. 18.º |
| IVA rates — Madeira | Standard 22% · intermediate 12% · reduced 5% | CIVA Art. 18.º |
Last verified: · Source: Portal das Finanças — Código do IVA (CIVA)
| Item | Threshold | Legal reference |
|---|---|---|
| IVA — small-business exemption (Art. 53.º) | €15,000 annual turnover thresholdBelow €15,000 annual turnover a taxpayer may be IVA-exempt. The taxpayer must start charging IVA once turnover exceeds €18,750 in-year (the €15,000 threshold + 25%). | CIVA Art. 53.º |
Last verified: · Source: Portal das Finanças — Código do IVA (CIVA)
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