VAT on Rehabilitation filed before October 2023 in Portugal: 6%, 13% or 23%?
6% can still apply under the old wording of verba 2.23 when the planning application was filed before 7 October 2023, if the work is a works contract on a property in a lawfully delimited ARU that has not lapsed.
- Rate
- 6% on the mainland
- Legal basis
- Old wording of verba 2.23 (Lei n.º 64-A/2008), kept by Lei n.º 56/2023, art. 50(9)
- Who it covers
- Licence applications, prior notices or pre-information requests filed before 7 October 2023
- Scope of old wording
- Also covered a new building built under a licence, according to AT ruling 30864
- Approved ORU
- Not required: Lei n.º 48/2026 of 17 August, as cited by the tax authority
- Confirmation
- The municipality confirms the ARU is delimited and has not lapsed
- 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/inform... - Checked
- 2026-11-05
What decides the rate
- The date that counts is when the urban planning procedure was started, not when the works or invoices happen.
- The contractor should hold documents proving that the operation meets the conditions.
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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