VAT on Garden maintenance work in Portugal: 6%, 13% or 23%?
23% applies to garden maintenance, because verba 2.27 expressly excludes upkeep of green spaces from 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 and upkeep of green spaces
- Not the same
- Agricultural and forest cleaning services are listed separately in Lista I
- 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
- Garden upkeep stays at 23% even where the home work itself is at 6%.
- 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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