# Calcular IVA 2026 — Portugal VAT calculator

Source page: https://valem.run/calculators/portugal/vat

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.

**Tax year:** 2026

## How it 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

With Amount of 100, this model computes Vat Amount of 23.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `amount` | Amount | number |
| `direction` | Direction | string |
| `category` | What is being supplied | string |
| `annualTurnover` | Turnover last calendar year | number |
| `reverseCharge` | B2B reverse charge applies | boolean |

## Sources

- [CIVA artigo 18.o — Taxas do imposto (23%, 13%, 6%)](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/pages/iva18.aspx) (checked 2026-10-05)
- [CIVA artigo 53.o — regime de isencao (15 000 EUR)](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/Pages/artigo-53-o-do-civa.aspx) (checked 2026-10-05)

## What this page claims

The Valem engine reproduces this model's formula through 6 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/portugal/vat.json
- Compute by URL: https://valem.run/calculators/portugal/vat.json?amount=100
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `portugal/vat`)