VAT tool
Add or remove Portuguese IVA.
Type a price, pick the rate and region, and see the net amount, the IVA and the total to the cent. 2026 rates for the mainland, Madeira and the Açores.
- Net (without IVA)
- €100.00
- IVA at 23%
- €23.00
- Gross (with IVA)
- €123.00
€100.00 × 23% = €23.00 IVA, so the gross price is €123.00.
IVA rates in 2026
| Rate | Mainland | Madeira | Açores |
|---|---|---|---|
| Normal everything not in Lista I or II | 23% | 22% | 16% |
| Intermediate Lista II | 13% | 12% | 9% |
| Reduced Lista I | 6% | 4% | 4% |
Mainland rates: CIVA art. 18.º. Madeira: Lei 14-A/2012 and DLR 6/2024/M (reduced rate 4% since 1 October 2024). Açores: DLR 15-A/2021/A (mainland rates less 30%, rounded). Which goods and services fall under each rate, and which region's rate goes on an invoice, is on the IVA rates reference page.
When a freelancer charges no IVA
If you are based in Portugal, don't export, and your turnover in Portugal was €15,000 or less in the previous year, you can use the art. 53.º exemption: you add no IVA to your invoices and file no IVA returns, but you can't reclaim the IVA you pay on costs. Your recibo verde then shows IVA - regime de isenção instead of a rate.
Cross the limit and you lose the exemption — from 1 January of the next year, or straight away above €18,750 (the limit plus 25%, art. 58.º) — and start charging IVA, for most freelance services at 23% on the mainland. How to pick the regime when you open activity is in the opening activity guide; the exit rules are on the IVA reference page.
Last verified against official sources (Portal das Finanças, Segurança Social, Diário da República):
- IVA rates for the mainland, Madeira and the Açores —
- IVA rates, Listas I/II and the art. 53 exemption —