VAT on Window replacement in a dwelling in Portugal: 6%, 13% or 23%?
Window replacement in a home you live in gets 6% under verba 2.27 only if it is a works contract and materials are 20% or less of the price. Above 20%, show labour and materials separately or the whole invoice is taxed at 23%.
- Rate
- 6% on the work, if the conditions are met
- Legal basis
- Verba 2.27, Lista I, Código do IVA (CIVA)
- Contract
- A works contract (empreitada): a plain sale of windows is not one
- Materials
- Windows are materials: 20% or less of the total keeps the whole job at 6%
- Above 20%
- Labour at 6% and windows at 23% if invoiced separately, otherwise 23% on everything
- Purchase only
- Goods bought or fitted outside a works 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...
info.portaldasfinancas.gov.pt/pt/informacao_fiscal/inform... - Checked
- 2026-11-05
What decides the rate
- The home must be lived in when the work starts and afterwards.
- Ask the contractor how the contract and the invoice will split labour and materials.
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
Free check
Tell us what work you plan and where. We will answer your VAT question by email, for free, using the official sources. This is general information, not tax advice.