Portugal
Portugal has three tax regions: the mainland and the two autonomous regions, Madeira and the Azores, which have lower rates.
| Tax region | Covers |
|---|---|
PT | Portuguese Mainland |
PT-MA | Madeira |
PT-AC | Azores |
The rates below are what the Tax Rules API returns for Portugal on 2026-10-13. The API is always the current answer: GET /tax-rules?countryCode=PT.
Tax region PT — Portuguese Mainland
| Taxable group | Rate | Applies from | Fiscal tax group |
|---|---|---|---|
Standard | 23 % | 2018-04-23 | STANDARD |
Reduced | 13 % | 2018-04-23 | INTERMEDIATE |
ReducedLow | 6 % | 2018-04-23 | REDUCED |
Zero | 0 % | 2018-04-23 | EXEMPT |
NonTax | 0 % | 2018-01-01 | NS |
Tax region PT-MA — Madeira
| Taxable group | Rate | Applies from | Fiscal tax group |
|---|---|---|---|
Standard | 22 % | 2018-04-23 | STANDARD |
Reduced | 12 % | 2018-04-23 | INTERMEDIATE |
ReducedLow | 4 % | 2024-10-01 | REDUCED |
Zero | 0 % | 2018-04-23 | EXEMPT |
NonTax | 0 % | 2018-01-01 | NS |
Earlier rates, still returned with isActive=false and in the message, for sales dated before the change:
ReducedLow: 5 % from 2018-04-23
Tax region PT-AC — Azores
| Taxable group | Rate | Applies from | Fiscal tax group |
|---|---|---|---|
Standard | 16 % | 2018-05-16 | STANDARD |
Reduced | 9 % | 2018-05-16 | INTERMEDIATE |
ReducedLow | 4 % | 2018-05-16 | REDUCED |
Zero | 0 % | 2018-05-16 | EXEMPT |
NonTax | 0 % | 2018-01-01 | NS |
Tax-exempt region
Every region above also has a tax-exempt twin (PT-TE, PT-MA-TE, PT-AC-TE) with the same taxable groups at 0 %.