Standard rate: 21.00% → 23.00%
Rate changed from 21.00% to 23.00%
Historical VAT data
Portugal VAT rate history
Current standard rate: 23.00%. Review recorded rates, effective periods and source-backed changes.
Recorded changes
Standard rate: 20.00% → 21.00%
Rate changed from 20.00% to 21.00%
Standard rate: 21.00% → 20.00%
Rate changed from 21.00% to 20.00%
Standard rate: 19.00% → 21.00%
Rate changed from 19.00% to 21.00%
Standard rate: 17.00% → 19.00%
Rate changed from 17.00% to 19.00%
Standard rate: 16.00% → 17.00%
Rate changed from 16.00% to 17.00%
Standard rate: 17.00% → 16.00%
Rate changed from 17.00% to 16.00%
Standard rate: 16.00% → 17.00%
Rate changed from 16.00% to 17.00%
Rate periods
| Rate type | Rate | Effective from | Effective to |
|---|---|---|---|
| Standard | 23.00% | Jan 1, 2011 | Current |
| Standard | 21.00% | Jul 1, 2010 | Jan 1, 2011 |
| Standard | 20.00% | Jul 1, 2008 | Jul 1, 2010 |
| Standard | 21.00% | Jul 1, 2005 | Jul 1, 2008 |
| Standard | 19.00% | Jun 5, 2002 | Jul 1, 2005 |
| Standard | 17.00% | Jan 1, 1995 | Jun 5, 2002 |
| Standard | 16.00% | Mar 24, 1992 | Jan 1, 1995 |
| Standard | 17.00% | Feb 1, 1988 | Mar 24, 1992 |
| Standard | 16.00% | Jan 1, 1986 | Feb 1, 1988 |