Portugal VAT calculator (IVA)
Portugal VAT calculator (IVA)Portuguese VAT on the mainland is 23% normal, 13% intermediate and 6% reduced under article 18 of the CIVA, and the article 53 exemption applies while your turnover in the previous calendar year stayed at or under 15 000 EUR.
Worked example · Vat Amount
With Amount of 100, this model computes Vat Amount of 23. See the full working.
✓ Verified against 6 self-test cases Updated for 2026 · sources checked 2026-10-05
How iva (vat) in Portugal is calculated
Article 18 of the VAT Code sets three rates for the Continente: 6% on the Lista I goods and services, 13% on Lista II, and 23% on everything not in either list. The Azores and Madeira apply their own lower rates under the same article, so an invoice issued there carries different figures — this page models the mainland.
The article 53 exemption is where Portugal differs from its neighbours, and the difference is easy to miss: it turns on the **previous** calendar year alone. If last year stayed at or under 15 000 EUR you are exempt this year, however this year turns out. Most countries in this family test the current year as well as, or instead of, the prior one — so the turnover field here asks for last year rather than this one.
Adding VAT multiplies the net by the rate; removing it divides the gross by one plus the rate, so 123 EUR gross at the normal rate is 100 EUR net. The B2B reverse charge is an input because it is what most people mean when they ask whether they must charge VAT at all.
Worked example
ShowHide the full working: 5 inputs, 6 computed steps
| Inputs | |
|---|---|
| Amount | 100 |
| Direction | Add VAT (net → gross) |
| What is being supplied | Normal — 23% (Continente) |
| B2B reverse charge applies | no |
| Turnover last calendar year | 0 |
| Computed by the engine | |
| Rate | 0.23 |
| Effective Rate | 0.23 |
| Net Amount ✓ pinned | 100 |
| Vat Amount ✓ pinned | 23 |
| Gross Amount ✓ pinned | 123 |
| Must Register | no |
Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.
Frequently asked questions
What are the VAT rates in Portugal?
On the mainland, 23% normal, 13% intermediate and 6% reduced, set by article 18 of the CIVA. The Azores and Madeira apply their own lower rates.
How much VAT is on 100 EUR?
23.00 EUR at the normal rate, for 123.00 EUR gross. At 13% it is 13.00 EUR and at 6% it is 6.00 EUR.
What is the article 53 exemption threshold?
15 000 EUR, and it is measured on the previous calendar year. If last year stayed at or under the figure you are exempt this year regardless of how this year goes.
Why does the calculator ask for last year’s turnover?
Because that is what article 53 tests. Several other countries in this family look at the current year too, but Portugal’s exemption depends on the prior calendar year alone.
Sources
- CIVA artigo 18.o — Taxas do imposto (23%, 13%, 6%) · checked 2026-10-05
- CIVA artigo 53.o — regime de isencao (15 000 EUR) · checked 2026-10-05
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 6 self-test cases; the sources support that the formula matches the rules.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 6 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
Related calculators
Ireland vat · Croatia pdv (vat) · Latvia pvn (vat) · Spain iva (vat) · Slovenia ddv (vat)
Also for Portugal: Portugal salário líquido · Portugal iuc · Portugal regime simplificado
All Portugal calculators · All calculators
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