Consumption Tax Trends: Key findings for Portugal

The Portuguese standard VAT rate is 23.0%, which is above the OECD average. The average VAT/GST¹ standard rate in the OECD was 19.2% as of 31 December 2020. The previous standard VAT rate in Portugal was 21% in 2010. It changed to the current level in 2011. Portugal applies reduced VAT rates of 6% and 13% to a number of goods and services as well as specific regional rates.

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