VAT on Termite treatment of a home in Portugal: 6%, 13% or 23%?
6% applies to termite treatment of a home you live in when it is a works contract of conservation under verba 2.27 and materials stay within the 20% limit. Costs outside the contract are taxed at 23%.
- Rate
- 6% if the conditions are met
- Legal basis
- Verba 2.27, Lista I, Código do IVA (CIVA)
- Why it fits
- The tax authority treats the treatment as conservation of a dwelling
- Materials
- Materials must not exceed 20% of the total value
- Outside the contract
- Other costs not written into the contract are taxed at 23%
- 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 property must be used as a home before and after the work.
- Empty properties, including those meant for sale or letting, are not covered.
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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