VAT on Housing cooperative repairs in Portugal: 6%, 13% or 23%?

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6% applies to conservation, repair and improvement works on housing owned by housing cooperatives and given to their members in collective ownership (verba 2.26).

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Rate: 6% on the works contract
Legal basis: Verba 2.26, Lista I, Código do IVA (CIVA)
Property: Urban homes owned by housing and construction cooperatives
Use: Given to members under collective ownership, in any form
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...
Checked: 2026-11-05

What decides the rate

The verba covers works contracts, not the sale of materials alone.

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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