Historical VAT data
Portugal VAT rate history
Every recorded Portugal VAT rate, with effective periods and source-backed changes.
Current standard rate
23%
- Recorded changes
- 8
- Rate periods
- 9
- Earliest record
- 1986
Recorded changes
-
Standard 21% 23% Increase +2 pp
-
Standard 20% 21% Increase +1 pp
-
Standard 21% 20% Decrease −1 pp
-
Standard 19% 21% Increase +2 pp
-
Standard 17% 19% Increase +2 pp
-
Standard 16% 17% Increase +1 pp
-
Standard 17% 16% Decrease −1 pp
-
Standard 16% 17% Increase +1 pp
Rate periods
| Rate type | Rate | Effective from | Effective to |
|---|---|---|---|
| Standard | 23% | 1 Jan 2011 | Current |
| Standard | 21% | 1 Jul 2010 | 1 Jan 2011 |
| Standard | 20% | 1 Jul 2008 | 1 Jul 2010 |
| Standard | 21% | 1 Jul 2005 | 1 Jul 2008 |
| Standard | 19% | 5 Jun 2002 | 1 Jul 2005 |
| Standard | 17% | 1 Jan 1995 | 5 Jun 2002 |
| Standard | 16% | 24 Mar 1992 | 1 Jan 1995 |
| Standard | 17% | 1 Feb 1988 | 24 Mar 1992 |
| Standard | 16% | 1 Jan 1986 | 1 Feb 1988 |