VAT on Swimming pool repair or refurbishment in Portugal: 6%, 13% or 23%?
23% applies to repairing or refurbishing a swimming pool, even at a home you live in, because verba 2.27 excludes any works that cover all or part of the elements of a pool.
- Rate
- 23% (standard rate) on the mainland
- Legal basis
- Exception in verba 2.27, Lista I, Código do IVA (CIVA)
- Excluded
- Works on all or part of the elements of pools, saunas, tennis courts and similar installations
- Rest of the home
- Other qualifying home works 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
- The exclusion applies even to a home you live in.
- A pool lift for a disabled swimmer is a separate case.
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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