taxa intermédia
Published 8 November 2026, 22:44
taxa intermédia do IVA (intermediate IVA rate)
The middle of the three IVA rates: 13% on the mainland, 12% in Madeira and 9% in the Azores. It applies, for example, to wine, tinned fish, and food in cafés and restaurants. The standard rate is 23% and the reduced rate 6%.
Where you come across it. A restaurant bill, an invoice for a service, a dispute over which rate the seller applied to an item.
Moving an item from one rate to another does not change its price by the difference between the rates, because the tax is calculated on the price before tax. Going from 23% to 13% cuts the shelf price by about 8%, not 10%.
Official website: portaldasfinancas.gov.pt