VAT on Building a swimming pool in Portugal: 6%, 13% or 23%?
23% applies to building a swimming pool, because the 6% rate for home works (verba 2.27) expressly excludes pools, saunas, tennis courts, golf and similar installations.
- Rate
- 23% (standard rate) on the mainland
- Legal basis
- Exception in verba 2.27, Lista I, Código do IVA (CIVA)
- Excluded
- Contracts covering all or part of the elements of pools, saunas, tennis courts, golf or mini-golf and similar installations
- Standard rule
- Anything not on a list is taxed at 23% (art. 18 CIVA)
- 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... - Checked
- 2026-11-05
What decides the rate
- The exclusion applies even to a home you live in.
- Check the new build pages if the pool is part of a wider housing contract.
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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