Portugal (PT) Data

Special rates apply in the Azores and Madeira:
a) In the Azores
4%: reduced rate;
9%: reduced rate / parking rate;
18%: standard rate;

b) In Madeira
5%: reduced rate;
12%: reduced rate / parking rate;
22%: standard rate.

Current Rates (01 Jan 2017)

Description Rate Notes
Standard 23%
Reduced 1 13%
Reduced 2 6%
Parking 13% Parking rate of 13% applicable to:1. Wine
2. Agricultural tools and utensils, mobile silos, tractors, pumps and other machinery designed exclusively or mainly for the purpose of agriculture, cattle breeding or forestry.
3. Heating oil and diesel for the agriculture

Historical Rates

Date Reduced Rate Standard Rate Increased Rate Parking Rate
01/01/1986 8 16 30
01/02/1988 8 17 30
24/03/1992 (1) 5 16 30
01/01/1995 5 17
01/07/1996 5 | 12 17
05/06/2002 5 | 12 19 12
01/07/2005 5 | 12 21 12
01/07/2008 5 | 12 20 12
01/07/2010 6 | 13 21 13
01/01/2011 6 | 13 23 13

(1) On 24 March 1992 Portugal abolished the zero rate. All goods and services previously zero-rated are now taxed at 6%.

Standard 21 Categories (Article 106)

# Category Rate Comments
1 Foodstuffs 6  
13 Canned molluscs, excluding oysters; table wines; spring, mineral, medicinal and table water, sparkling and carbonated waters, except waters to which other substances have been added
2 Water supplies 6  
3 Pharmaceutical products 6


4 Medical equipment for disabled persons 6 Pharmaceutical or similar products and the respective active substances indicated below: a) Medication, pharmaceutical specialities and other pharmaceutical; products intended exclusively for therapeutic and prophylactic ends; b) Condoms; c) Pastes, gauzes, cotton wool, foil and adhesive dressings and other similar aids impregnated or coated in any substances, for hygienic, medicinal or surgical; d) Medicinal plants, roots and tubers; e) Glycaemia, glycerine and acetone strips, needles, syringes and pens for the administration of insulin used in the prevention and treatment of diabetes
Children’s car seat 6  
5 Transport of passengers (+see n° VI) 6  
6 Books 6


23% applies to books, newspapers and periodicals containing mainly publicity, private advertisements,  obscene or pornographic material
Books on other physical means of support 6


Newspapers 6


Periodicals 6


7 Admission to cultural services (shows, cinema, theatre) Ex


23 admission to obscene or pornographic shows
Admission to amusement parks 23  
8 Pay TV/ cable TV 23  
TV licence 6  
9 Writers, composers, etc. 23  
ex Borrowing of books and other publications, musical recordings, discs, magnetic tapes and other cultural supports and, in general, supplies of services and transfers of goods closely connected to them, where carried out by bodies with non-profit making ends;  supplies of services made to the respective promoters by actors, orchestra heads, musicians and other artists, whether acting individually or in companies, for the execution of theatre, cinema or dance shows, musicals, music-hall and circus production and others, for making films and to edit records and other sound or image
10 Social housing Ex  
6 Construction services on social housing or houses with controlled costs; construction services whose promoters are housing and construction cooperatives, including those carried out by cooperative housing and construction unions and their associates within the scope of the exercise of their statutory activities, where the dwellings fall within the scope of the social housing policy, specifically with regard to the concept and parameters of cost-controlled housing, to a maximum of 20%, where certified by the National Housing Institute.
10a Renovation and repairing of private dwellings 6  
10b Window cleaning and cleaning in private households 23  
11 Agricultural inputs 6 Certain forestry services (cleaning and cultural intervention services in populations, performed in agricultural and forestry undertakings); certain services related to agriculture: a) field work, reaping and mowing, threshing, baling, collecting, harvesting, sowing and planting; b) packing and preparation for market, such as drying, cleaning, grinding, disinfecting and ensilage of agricultural products; c) storage of agricultural products; d) stock minding, rearing and fattening; e) hiring out, for agricultural purposes, of equipment normally used in agricultural, forestry or fisheries undertakings; f) technical assistance; g) destruction of weeds and pests, dusting and spraying of crops and land; h) operation of irrigation and drainage equipment; i) lopping, tree felling and other forestry services. The supplies of goods related to the following agricultural activities: general agriculture, including viticulture;

growing of fruit (including olives) and of vegetables, flowers and ornamental plants, both in the open and under glass; production of mushrooms, spices, seeds and propagating materials; running of nurseries; general stock farming; poultry farming; rabbit farming; silkworm farming; snail farming; fish farming; dog breeding; song, ornamental and fantasy birds breeding; farming animals for the purpose of obtaining fur or for laboratory experiments; beekeeping.

13 Agricultural tools and implements, movable silos, motor-propelled harvesters, mechanical and electrical pumps, tractors (defined as agricultural in the respective documentation) and other machines and equipment destined for use in agropastoral or forestry undertakings
12 Hotel accommodation 6  
12a Restaurant and catering services 13  
13 Admission to Sporting events 23  
14 Use of Sporting facilities 23  
Ex Supplied by non-profit organisations
15 Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec 6



16 Supplies by undertakers and cremation services Ex  
17 Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec 6



18 Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec 6  
19 Minor repairing (including mending and alteration) of:    
Bicycles 6  
Shoes and leather goods 23  
Clothing and household linen 23  
20 Domestic care services (**) 6 Supplies of home help services to children, the elderly, drug addicts, the sick or the disabled
21 Hairdressing 23