VAT on Biomass boiler or stove in Portugal: 6%, 13% or 23%?
23% applies to supplying and fitting biomass boilers and room heaters on the mainland since 1 July 2025, because verba 2.40 (6%) ceased on 30 June 2025. Pellets under verba 2.41 ceased on the same date.
- Rate
- 23% (standard rate) on the mainland
- Until 30 June 2025
- 6% under verba 2.40, for heaters up to 50 kW and boilers up to 500 kW with the top EU energy labels
- Maintenance and repair
- Never covered by verba 2.40, taxed at 23%
- Pellets and briquettes
- Verba 2.41 also ceased on 30 June 2025
- Official text (Lista I of the Código do IVA)
- info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigo...
- Sources
- info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigo...
info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigo...
info.portaldasfinancas.gov.pt/pt/informacao_fiscal/inform... - Checked
- 2026-11-05
What decides the rate
- The date the VAT falls due decides the rate.
- Standard rate applies to anything not named in the reduced or intermediate lists (art. 18 CIVA).
Important
- This page is a general summary of public sources and not tax advice.
- Rates shown are for mainland Portugal. The rate depends on the facts of each job, so ask a certified accountant (contabilista certificado) or the Tax Authority (AT) before you invoice or pay.
More: VAT guide
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