EU/UK VAT · PT · EU member · Euro area

Portugal VAT

Portugal VAT rates, number format and cross-border validation, from the European Commission VAT rates database and the EU VIES service.

By ·EU Commission VAT source →

Standard rate
23%
Reduced rate
13% / 6%
Number format
PT + 9 digits
Validation
VIES

How Portugal's 23% rate compares

Portugal's 23% standard VAT rate is solidly above the median of 21%. It also applies a reduced rate of 13% on restaurants, wine, certain food, agricultural inputs, and a second reduced rate of 6% on basic food, books, newspapers, pharmaceuticals. The most recently revised of these non-standard tiers is the reduced rate, in effect since 2012-01-01. The current rate has been in effect since 2011-01-01, unchanged for several years.

By standard-rate proximity, Portugal matches Ireland's standard rate almost exactly. VAT numbers in this country can be validated via the VIES (VAT Information Exchange System) cross-border validation service.

Derived from PlainVAT per-country rate table sourced from the European Commission's official VAT rates database. See methodology for the EU-wide rate range, refresh cadence, and source-linking policy.

All VAT rates

Standard rate

23%

Most goods and services (mainland)

In effect since 2011-01-01 | Madeira 22 percent, Azores 16 percent

Reduced rate

13%

Restaurants, wine, certain food, agricultural inputs

In effect since 2012-01-01

Reduced rate

6%

Basic food, books, newspapers, pharmaceuticals

In effect since 2012-01-01

VAT number format

Prefix
PT
Format
PT + 9 digits
Example
PT123456789
Validation service
VIES (European Commission)

Validate a Portugal VAT number

Tax authority

Autoridade Tributaria e Aduaneira

Official guidance: https://www.portaldasfinancas.gov.pt/

Source: European Commission Taxation and Customs Union EU VAT Rate Registry · 2026

Countries with similar standard rates

Ireland 23%
Poland 23%
Slovakia 23%
Greece 24%

Related references

Disclaimer: This information is for general reference only and should not be considered legal, tax, or financial advice. Confirm with your accountant or the relevant tax authority for your transaction.

Compiled from official public sources by the publisher.

PlainVAT renders country-rate figures from the European Commission's Taxation and Customs Union VAT-rate registry; explanatory guidance links to its relevant authority sources. Country rates are computed directly from the European Commission's VAT-rate registry, no figure is typed in by an editor. See our editorial standards & corrections policy, the methodology behind these numbers, or report a data error.