How is Portuguese import tax calculated?

Goods arriving from outside the EU are charged customs duty on the CIF value (cost + insurance + freight), then IVA (VAT) is charged at 23% on the CIF value plus the duty. Duty is calculated first, then VAT is applied on top of the duty-inclusive amount, so VAT effectively taxes the duty too.

What is the VAT rate on imports into Portugal?

Mainland Portugal applies a standard IVA rate of 23%. Reduced rates of 13% and 6% apply to certain goods such as some foodstuffs and books. Madeira (22%) and the Azores (16%) have lower standard rates. This tool defaults to the 23% mainland rate, which you can change.

Do I pay duty on goods from other EU countries?

No. Goods in free circulation within the EU single market move to Portugal without customs duty or import VAT, since VAT was already accounted for at origin. Duty and import VAT only apply to goods entering from outside the EU customs union.

Is there a low-value exemption?

Since July 2021 the EU removed the VAT exemption on low-value imports, so import VAT applies from the first euro on commercial consignments. A customs duty relief still applies to consignments with an intrinsic value of 150 euros or less, but VAT is always due.

What is the CIF value?

CIF stands for Cost, Insurance and Freight — the price of the goods plus the cost of insuring and shipping them to the EU border. Portuguese customs base both the duty and the import VAT on this CIF figure, which is why shipping increases your total tax, not just the goods price.

Portugal Import Duty & Customs Calculator

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The Portugal Import Duty & Customs Calculator estimates the full landed cost of bringing goods into Portugal from outside the EU. Portugal applies the common EU customs tariff plus its own national VAT (IVA), and crucially the VAT is charged on the duty-inclusive value — so the order of the calculation matters. This tool gets that order right.

How it works

Two charges stack, in sequence:

Customs duty is applied to the CIF value (goods cost + insurance + freight): duty = CIF x dutyRate. The rate comes from your product’s EU TARIC commodity code and is commonly 0–12%.
Import VAT (IVA) is then applied to the duty-inclusive value: VAT = (CIF + duty) x 23% for mainland Portugal.

The landed cost is CIF + duty + VAT. Because VAT is levied on top of the duty, increasing the duty rate raises both charges.

Duty on CIF first, then 23% IVA on (CIF + duty). Landed cost = CIF + duty + VAT.

Worked example

Importing goods worth €1,000 with €100 shipping/insurance (CIF = €1,100) at a 6% duty rate into mainland Portugal:

Duty = 1,100 x 6% = €66.
VAT = (1,100 + 66) x 23% = €268.18.
Landed cost ≈ €1,434.18 (€334.18 of tax on top of the CIF).

Notes

Goods moving from another EU country incur no import duty or VAT. The low-value VAT exemption was abolished EU-wide in July 2021, so VAT applies from the first euro. Madeira (22%) and the Azores (16%) use lower standard rates — change the VAT field for those regions. Estimate only; the actual TARIC code and any anti-dumping duties may differ. All maths runs in your browser.