Immobilier VAT Portugal — 23% Rate in 2026
L'immobilier est soumis au taux standard de 23%.
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23%Standard
L'immobilier est soumis au taux standard de 23%.
€
Calculation examples — IVA 23%
| Pre-tax price | IVA | Total price |
|---|---|---|
| 100 € | +23.00 € | 123.00 € |
| 500 € | +115.00 € | 615.00 € |
| 1,000 € | +230.00 € | 1,230.00 € |
| 5,000 € | +1,150.00 € | 6,150.00 € |
| 10,000 € | +2,300.00 € | 12,300.00 € |
IVA on Immobilier in other countries
Other categories in Portugal
Everything about Immobilier VAT in Portugal
The IVA rate applicable to products and services in the Immobilier category in Portugal is 23% (Standard). L'immobilier est soumis au taux standard de 23%. This rate is in effect for the year 2026 under current tax legislation. Registered businesses must collect this tax on their sales and may, under conditions, deduct the VAT paid on their professional purchases. For any specific situation, it is recommended to consult an accountant or the competent tax authority in Portugal.
How to calculate Immobilier VAT in Portugal?
Example with 1,000 €:
Pre-tax price1,000.00 €
VAT (23%)+ 230.00 €
Total price1230.00 €
Immobilier VAT in other countries
| Country | Tax | Immobilier rate | Category |
|---|---|---|---|
| 🇵🇹 Portugal | IVA | 23% | Standard |
| 🇲🇦 Maroc | TVA | 10% | Réduit |
| 🇫🇷 France | TVA | 20% | Standard |
| 🇪🇸 Espagne | IVA | 10% | Réduit |
| 🇹🇳 Tunisie | TVA | 13% | Intermédiaire |
| 🇩🇿 Algérie | TVA | 9% | Réduit |
FAQ — Immobilier VAT in Portugal
What is the VAT rate on Immobilier in Portugal?▾
The IVA rate on Immobilier in Portugal is 23% (Standard). L'immobilier est soumis au taux standard de 23%.
How to calculate VAT on Immobilier in Portugal?▾
To calculate VAT: multiply the pre-tax price by 0.23 to get the VAT amount. Add that amount to the pre-tax price to get the total price. Example: 1000 € pre-tax × 23% = 230 € VAT → 1230 € total.
Is VAT on Immobilier recoverable in Portugal?▾
Businesses registered for VAT in Portugal can generally deduct the VAT paid on professional purchases of Immobilier, provided they hold a compliant invoice.