How this works
IVA in Portugal has three tiers — standard, intermediate and reduced — and each region has its own rates. To add IVA to a tax-free amount, multiply the base by the rate: €100 at 23% gives €23 of IVA and a €123 total. To strip IVA from a price that already includes it, divide the total by 1 plus the rate: €123 ÷ 1.23 gives €100 of base and €23 of IVA. Pick the region, rate and mode, and the result shows below.
Frequently asked
Which IVA rate should I use?
It depends on the good or service and the region. The standard rate (23% on the mainland) covers most cases. The intermediate rate (13%) applies to some food and restaurant services; the reduced rate (6%) covers essentials like bread, books and medicines. Lists I and II of the IVA Code spell out exactly what falls under each rate.
Why do Madeira and the Azores have different rates?
The autonomous regions are allowed to set lower IVA rates under the IVA Code. So Madeira uses 22/12/4% and the Azores 16/9/4%, instead of the mainland’s 23/13/6%. The rate that applies is the one for the place where the transaction is deemed to occur.
How do I strip IVA out of a tax-inclusive price?
Divide the total by the rate plus 1. At 23%, divide by 1.23. For example, €123 ÷ 1.23 = €100 of base, so the IVA is €23. Pick the "Remove" mode and the calculator does this for you.
Does the calculation round like an official invoice?
The calculator shows two-decimal figures. On an invoice, IVA is usually computed on the total taxable amount of the line or document, so there can be one-cent differences versus item-by-item sums. For invoicing, use AT-certified software.
Do the rates change every year?
IVA rates are stable and do not change often — the current ones apply in 2026. The lists of goods at reduced rates are occasionally adjusted, though. This page uses the rates in force; always check the official source for specific cases.
DISCLAIMER
The rates used (mainland 23/13/6%, Madeira 22/12/4%, Azores 16/9/4%) are in force in 2026 under the IVA Code. The correct rate for a given good or service depends on lists I and II of the Code and on where the transaction takes place. This tool computes figures and is no substitute for certified invoicing software or tax advice.