IVA zero
Published 5 November 2026, 22:39
IVA zero (zero IVA rate on food)
A temporary measure introduced in 2023: no IVA at all was charged on a set of basic foods, including bread, vegetables, milk, eggs and several dozen other items. It did not last a full year before being scrapped; proposals to bring it back come up every time food prices rise.
Where you come across it. Conversations about prices in the shops, bills in parliament.
The zero rate is not the same as the reduced 6% rate: food is still mostly taxed at 6%, whereas IVA zero removed the tax entirely, and only on the listed items.
Official website: portaldasfinancas.gov.pt