Import tax in Portugal

Portugal Customs Duty

Duty rate €3 flat (IOSS) or 0-16.5%
Low-value threshold €150
VAT rate 23%
Currency EUR

Portugal applies the EU's standard import rules with a 23% VAT rate on the mainland, close to the EU average - though its autonomous regions charge less: 16% in the Azores and 22% in Madeira. Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item since 1 July 2026; non-IOSS orders under €150 stay duty-free for now.

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Portugal Key Free Trade Agreements (FTAs)

  • EU-Japan Economic Partnership Agreement

    In force since 2019 - eliminates around 97% of industrial tariffs with Japan, phased over up to 15 years for some lines.

  • EU-South Korea FTA

    In force since 2015 - around 99% of duties (by trade value) eliminated within 5 years of entry into force.

  • EU-Canada CETA

    Provisionally applied since 2017 - 99% of tariff lines duty-free; remaining, mostly agricultural, items phased out over 7 years.

  • EU-Vietnam FTA (EVFTA)

    In force since 2020 - eliminates 99%+ of tariffs, phased to 2027-2030; textiles and footwear are treated as slower, sensitive categories.

  • EU-UK Trade and Cooperation Agreement (TCA)

    In force since 2021 - zero tariffs and quotas on qualifying goods, no phase-in, subject to rules-of-origin requirements.
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Enter a purchase value to see the exact VAT, duty, and fees you'd pay importing into Portugal - using the rates on this page, computed live.

Destination country
Portugal

What is IOSS?

IOSS (Import One-Stop Shop) is an EU scheme that lets a non-EU seller collect VAT from you at checkout instead of leaving it to be collected at the border. If a seller is IOSS-registered, VAT is already included in the price you paid - if not, the courier collects it, often with a handling fee, before your parcel is delivered.

Key Takeaways

  • Mainland Portugal's standard VAT rate is 23%, close to the EU average.
  • Portugal's autonomous regions charge less: the Azores' standard VAT rate is 16% and Madeira's is 22%, both below the mainland rate.
  • VAT and customs in Portugal are both administered by the Autoridade Tributária e Aduaneira (AT), a combined tax and customs authority.
  • As an EU member state, Portugal follows the same EU-wide €150 threshold and IOSS-based duty rules as every other member, regardless of which region the parcel is delivered to.
  • Orders over €150 pay VAT at the applicable regional rate plus category-based customs duty plus a carrier handling fee, regardless of IOSS status.

Duty Rates by Product for Portugal

15 product categories · click category for full details

Product MFN Duty HS Code FTA Available
Smartphones, laptops & tablets 0% 84-85 (ITA) —
Other electrical appliances & components 0-2.4% 84-85 —
Clothing & apparel 12% 61-62 EU-Japan EPA: full elimination (phased)
Footwear, leather upper 8% 64 —
Footwear, textile upper 16.5% 64 —
Toys & games 4.5% 95 —
Jewelry, precious metal 2.5% 71 —
Jewelry, imitation/costume 4% 71 —
Watches 4.5% 91 (9102) —
Cosmetics & beauty products 6.5% 33 EU-Japan EPA: full elimination (phased)
Books & printed matter 0% 49 —
Furniture 0% 94 —
Leather goods & handbags 1.7-9.7% 42 —
Home goods & kitchenware 0-6.5% 69, 73, 82 —
Sports equipment 0-4.7% 95 —
Verify rates at EU TARIC Consultation Database

Key Takeaways

  • Mainland Portugal’s standard VAT rate is 23%, close to the EU average.
  • Portugal’s autonomous regions charge less: the Azores’ standard VAT rate is 16% and Madeira’s is 22%, both below the mainland rate.
  • VAT and customs in Portugal are both administered by the Autoridade Tributária e Aduaneira (AT), a combined tax and customs authority.
  • As an EU member state, Portugal follows the same EU-wide €150 threshold and IOSS-based duty rules as every other member, regardless of which region the parcel is delivered to.
  • Orders over €150 pay VAT at the applicable regional rate plus category-based customs duty plus a carrier handling fee, regardless of IOSS status.

How Portuguese Import Rules Work

Portugal is one of 27 EU member states, so it follows the EU’s shared customs and VAT framework rather than a country-specific system - the only thing that varies by country (and, in Portugal’s case, by region) is the VAT rate itself, applied based on where the goods are delivered, not where the seller is based.

On the mainland, Portugal’s 23% VAT rate sits close to the EU average of roughly 21-22%. Everything else follows the standard EU rules:

  • Under €150, IOSS seller: VAT included at checkout at the applicable regional rate, plus a flat €3 customs duty per item type.
  • Under €150, non-IOSS seller: VAT collected by the courier at the applicable regional rate, no customs duty.
  • Over €150: VAT at the applicable regional rate, customs duty (typically 0-16.5% by product category), and a carrier handling fee, regardless of IOSS status.

For the full EU-wide rules and every member state’s VAT rate, see the EU customs duty guide and full EU import rules explainer.

Portugal-Specific Considerations

VAT and customs in Portugal are both administered by a single combined body, the Autoridade Tributária e Aduaneira (AT), the Portuguese Tax and Customs Authority, rather than separate tax and customs agencies.

Portugal is unusual in the EU in that VAT isn’t a single flat rate nationwide. The autonomous regions of the Azores and Madeira, both island territories in the Atlantic, apply their own lower rates under Portuguese and EU law: the Azores’ standard VAT rate is 16% and Madeira’s is 22%, both below the 23% mainland rate. Each region also has its own reduced and intermediate rates below that. In practical terms, this means the VAT charged on an import into Portugal depends on the shopper’s actual delivery address - a parcel delivered to the Azores is taxed at a meaningfully lower rate than the same parcel delivered to Lisbon, even though the €150 threshold and IOSS duty rules themselves don’t change by region.

For postal deliveries, CTT (Correios de Portugal), the national postal operator, handles customs clearance for many imports arriving by mail, alongside international express couriers such as DHL, UPS, and FedEx for courier-based shipments.

Frequently Asked Questions About Customs Duty in Portugal

Does Portugal have one VAT rate for the whole country?

No - mainland Portugal’s standard rate is 23%, but the autonomous regions have their own lower rates: 16% in the Azores and 22% in Madeira, both set under regional tax law.

If I live in the Azores, do I pay less VAT on an import than someone on the mainland?

Generally yes. The Azores’ standard VAT rate of 16% is well below mainland Portugal’s 23%, so an import delivered to an Azores address is typically taxed at the lower regional rate rather than the mainland rate.

Which authority handles both VAT and customs in Portugal?

The Autoridade Tributária e Aduaneira (AT), Portugal’s Tax and Customs Authority, administers both functions as a single combined body.

Which postal operator handles customs clearance for parcels in Portugal?

CTT (Correios de Portugal), the national postal service, handles clearance for many postal imports, while international couriers such as DHL, UPS, and FedEx handle express shipments.

Does the €150 threshold change between mainland Portugal, the Azores, and Madeira?

No - the €150 threshold and the IOSS-based flat €3 duty rules are set at the EU level and apply the same way across all of Portugal’s regions. Only the VAT rate itself differs by region.

See also

  • Australia - Australia charges 10% GST on every import. Orders up to A$1,000 (goods value only) have GST collected at checkout by the overseas seller under the ATO's Simplified GST scheme - no separate customs duty applies below that line. Orders over A$1,000 go through formal clearance with Australian Border Force: GST, an estimated customs duty, and an Import Processing Charge.
  • Austria - Austria applies the EU's standard import rules with its own 20% VAT rate, right at the EU average. Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item since 1 July 2026; non-IOSS orders under €150 stay duty-free for now, and Austrian Post waives its own import handling charge on IOSS shipments under that threshold.
  • Belgium - Belgium applies the EU's standard import rules with its own 21% VAT rate, slightly above the EU average. Orders under €150 from IOSS-registered sellers pay a flat €3 customs duty per item since 1 July 2026; non-IOSS orders under €150 stay duty-free for now, though Belgian postal operator bpost adds its own administrative fee on non-exempt shipments.

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