VAT on Cleaning work on a property in Portugal: 6%, 13% or 23%?
23% applies to cleaning work, because verba 2.27 expressly leaves cleaning out of the 6% rate for home works.
- Rate
- 23% (standard rate) on the mainland
- Legal basis
- Exception in verba 2.27, Lista I, Código do IVA (CIVA)
- Excluded
- Cleaning work
- Rest of the home
- Qualifying repair and renovation can still be 6%: see the repair pages
- 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
- Street and public-space cleaning and waste services are a different item in Lista I (verba 2.22).
- 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
Free check
Tell us what work you plan and where. We will answer your VAT question by email, for free, using the official sources. This is general information, not tax advice.