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Madeira: Personal Taxation

Value Added Tax

This page was last updated on 16 Oct 2018.

VAT applies in Madeira as is part of the EU. It is levied at three rates, each of which is 1% lower than that for mainland Portugal. The regular rate, currently at 22%, applies to most goods and services. The intermediate rate of 12% mostly applies to food and drink services. The reduced rate is at 5% and is for essentials such as food and medicines.



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