# Portugal Tax-Free Shopping: VAT Refund Steps (2026) Non-EU residents can reclaim VAT on Portuguese purchases over €50 before VAT. Who qualifies, the e-Taxfree kiosk steps, and where €61.50 comes from. Canonical: https://unlockportugal.co/daily-life/tax-free-shopping-portugal/ Updated: 2026-11-03T00:00:00.000Z Language: en --- Visitors who live outside the EU can claim back Portuguese VAT on goods bought for personal use. The purchase must be over €50 before VAT, and you must leave the EU with the goods within three months, validated at an airport e-Taxfree kiosk. Anyone living in Portugal is excluded. Last checked: 3 November 2026. _Looking for the personal income tax allowance that residents get? That is a different subject, covered in our [Portugal tax guide for expats](https://unlockportugal.co/finance/portugal-tax-for-expats-2026/)._ ## Who can get a VAT refund in Portugal, and do expats qualify? Where you live decides, whatever passport you hold. The Portal das Finanças, Portugal’s tax authority, says you may claim VAT on goods bought in Portugal if you reside outside the European Union. It adds that residents of the 27 EU Member States cannot claim. That rule sorts readers of this site into three groups: - Expats living in Portugal are out. If you hold a Portuguese residence permit and live here, you are an EU resident for this purpose, whatever country issued your passport. A 2017 tax-authority circular adds that the authority can refuse the exemption if its own records show you live in the EU, even if your ID suggests otherwise. - Visitors from outside the EU are in. Friends and family who live in the US, Canada, the UK or Brazil can claim when they visit you. The circular says the law sets residence as the condition and is silent on nationality, so a Portuguese citizen who lives abroad outside the EU can claim too. - A few EU territories count as outside. The Portal lists places that sit outside the EU VAT area, including the Canary Islands, Ceuta, Melilla and several French overseas departments. Residents of those places can claim. Our [moving to Portugal from the USA guide](https://unlockportugal.co/visas/moving-to-portugal-from-usa/) explains when your own residence moves into the EU. Residence is shown at the till with a passport or another official document. The seller records your name, date of birth and the type, number and issuing country of the document. If you plan a house-hunting trip before you move, you are still a visitor who lives abroad on that trip. Once you live here, you are not. ## Is the minimum €50 or €61.50? Both numbers circulate, and they describe the same threshold. The official figure is €50 before VAT. The €61.50 figure is that €50 with the standard 23% mainland VAT added. Here is what each source says: | Source | What it states | | --- | --- | | Portal das Finanças e-Taxfree page | The total of your purchases in Portugal must exceed €50, excluding VAT. No other minimum appears on the page. | | Decreto-Lei 19/2017, article 2, as changed by Lei 114/2017 | The exemption does not apply where the value on the invoice, net of tax, is below €50. | | 2017 tax-authority circular | Describes the 2017 text of the law as €75 per invoice, net of VAT, and says sales up to 31 December 2017 kept the older €49.88 limit. | Two practical points follow from this. First, the Portal says “total” while the law says “invoice”. Treat €50 before VAT as the minimum on a single receipt from one seller. Spreading €30 across two shops is a risk, and the law’s wording is on the receipt, not the shopping trip. Second, the €61.50 figure works only for goods taxed at 23%. The rates in article 18 of the VAT Code are 23%, 13% and 6% on the mainland, and Madeira and the Azores set their own, so the tag price that equals €50 net changes with the product. | VAT rate on the goods | Tag price that equals €50 before VAT | | --- | --- | | 23% (standard) | €61.50 | | 13% | €56.50 | | 6% | €53.00 | The standard rate applies unless a product sits on one of the reduced-rate lists, which is why €61.50 is the number people repeat. Ask for an invoice that shows the net amount and the VAT line. Older guides that quote €75 or €49.88 predate the €50 rule. On exact-limit purchases, note the small wording gap: the Portal says “exceed” €50, the law says “not below” €50. Aim for a clear margin above the line. ## What does tax-free cover and what is excluded? The Portal sets these conditions for the goods: - They are for personal use, not resale or business. - You carry them in your personal luggage. - They are new and unused when you show them at customs. - You take them out of the EU within three months of purchase. The 2017 circular adds one legal exclusion. The exemption does not apply to goods meant to equip or supply pleasure boats, private planes or other private means of transport. The Portal page lists no banned product categories, so ask the shop whether an item qualifies before you buy it. The scheme is about supplies of goods. Hotel stays, restaurant bills, spa treatments and tours are services consumed in Portugal, and none of the sources checked extends the refund to them. A discounted price is the price on the invoice, so the €50 test is applied after the discount. That matters during sales. The [Black Friday guide for Portugal](https://unlockportugal.co/daily-life/black-friday-portugal/) covers the pricing rules, and the [outlet centre guide](https://unlockportugal.co/daily-life/outlets-portugal-guide/) lists which centres show a tax-free service. ## How do I claim the VAT refund step by step? The Portal describes two parts, one in the shop and one at the airport. In the shop: 1. Ask whether the shop offers tax-free before you pay, and show your passport or another official ID that proves residence outside the EU. 2. The seller collects your details and issues a VAT exemption document with a registration code. The seller must also explain the refund conditions and any administrative fees. 3. Keep the invoice, the exemption document and the goods together. A 2017 circular says a seller may ask for a deposit equal to the VAT and return it, minus costs, within 15 days after the exemption is confirmed. At the airport: 1. Check in for your flight. 2. Go to the customs area and use an e-Taxfree kiosk. Bring the ID you used at the purchase, your boarding pass, the goods, the invoices and the exemption document. 3. If the goods are in your cabin bag, go through security first and then go to customs. If they are in checked luggage, the Portal says to bring the bags with their airline tags. Keep refundable goods in one bag so you only have one to present. 4. The kiosk starts customs control. In the green channel, no inspection is needed and the exemption is confirmed. In the red channel, an officer checks the goods and documents and issues a certification or non-certification decision. 5. If the exemption is certified, collect the refund from the seller or its financial intermediary. Tell the airline check-in agent that you have tax-free goods, and ask where the kiosk and customs desk are in that terminal. The Portal gives no terminal-level locations and the layout differs by airport, so follow the signs on the day. Leave enough time before boarding. Queues at the kiosk, customs and the refund desk are separate steps. ## Who pays the refund, and how much do I get? Under the Portal’s description, the refund comes from the seller or its financial intermediary, minus commissions or service fees. Those intermediaries are the tax-free operators whose names you see on shop windows and at airports. Guides to Lisbon airport name Global Blue, Innova Tax Free, Planet Tax Free and Travel Tax Free, and some describe both instant payouts at the airport and delayed payouts to a card or bank account. Which operator a shop uses depends on the shop. No official page checked publishes a fee percentage. The Portal only says that fees are deducted and that the seller must explain them at purchase. The net amount therefore varies by operator, payout method and the size of the purchase. Ask for the fee before you pay, and compare it with the VAT amount on the invoice. A refund option with a flat fee can eat a large part of the VAT on a purchase that only just clears €50. If customs does not certify the exemption, you are not entitled to a refund. ## Why do tax-free refunds fail? Most failures trace back to a missed condition or a skipped step. These are the ones the official pages point to: | What goes wrong | Why it matters | How to avoid it | | --- | --- | --- | | You live in the EU | EU residents cannot claim, and the tax authority can refuse the exemption on its own records | Check eligibility before buying, not at the airport | | The ID does not match | You must bring the ID shown at purchase | Use the same passport at the shop and the kiosk | | Goods are used or opened | Items must be new and unused when shown to customs | Keep tags on and packaging intact until you pass customs | | Receipt is below the minimum | The exemption does not apply below €50 net per invoice | Check the net amount on the receipt, not just the tag price | | Kiosk or customs is skipped | No validation means no certification | Go straight to the kiosk after check-in | | Goods are not in the bag you present | Customs checks the goods against the documents | Keep refundable items together and reachable | | Exit is later than the deadline | Goods must leave the EU within three months | Book your departure with the deadline in mind | | Flying out via another EU country | Validation follows that country’s procedure | Confirm where your last EU exit is before you buy | | Documents are missing | Invoices and the exemption document are required | Keep them in your hand luggage, not in the case you check | ## Can I use tax-free at outlets and on Black Friday? Yes, if the seller takes part in the scheme and you meet the conditions above. The three big outlet centres, Freeport, Vila do Conde and Designer Outlet Algarve, show a tax-free service or banner, and our [outlets guide](https://unlockportugal.co/daily-life/outlets-portugal-guide/) has the details. The €50 threshold applies to the discounted invoice price, so a 40% reduction can pull a single item below it. If you are shopping for the season, the [Christmas in Portugal guide](https://unlockportugal.co/daily-life/christmas-in-portugal/) and [Portugal in November](https://unlockportugal.co/travel/portugal-in-november/) cover what is open and when. Airport transfers from the city centre are covered in our [public transport guide](https://unlockportugal.co/daily-life/public-transport-portugal-guide/). ## Quick facts Who qualifies Residents of countries outside the EU Minimum spend Over €50 before VAT (about €61.50 at 23% VAT) Deadline Leave the EU with the goods within 3 months Validation e-Taxfree kiosk at the airport, after check-in Refund paid by The seller or its financial intermediary, minus fees Not eligible People who live in Portugal or any other EU country ## Frequently asked questions Is tax-free shopping available to expats living in Portugal? No. The Portal das Finanças says residents of the 27 EU Member States cannot claim VAT refunds, apart from the listed territories outside the EU VAT area, such as the Canary Islands. Residence decides eligibility, not nationality, so an American with a Portuguese residence permit is treated as an EU resident. A Portuguese citizen who lives in Brazil or the UK can claim. What is the minimum purchase for tax free in Portugal? The Portal das Finanças page says the total must be over €50 excluding VAT. The law behind it (Decreto-Lei 19/2017, as amended by Lei 114/2017) is written per invoice, net of tax, so treat €50 before VAT as the minimum on one receipt. At the standard 23% VAT rate that is €61.50 on the price tag. Goods taxed at 13% or 6% reach the same €50 net at a lower tag price. How long do I have to take the goods out of the EU? Three months from the purchase, according to the Portal das Finanças. A 2017 circular from the tax authority words the same limit as the end of the third month after the sale. Plan to leave well inside the shorter reading rather than on the last day. How much of the VAT will I actually get back? Less than the full VAT. The Portal says the refund comes from the seller or its financial intermediary minus commissions or service fees, and it publishes no fee amounts. The seller has to explain the administrative fees at the till, so ask for the exact fee before you pay and compare it between operators. Can I claim if I fly home through another EU country? Yes, but the goods are validated under that country's customs procedure, not at a Portuguese kiosk. The Portal tells travellers leaving through another Member State to follow that country's process. Check before your trip where your last EU exit is and keep the invoices and exemption document ready for that airport. Does tax-free cover hotels, restaurants and tours? No source checked extends it to them. The scheme exempts supplies of goods for personal use that you carry out of the EU in your luggage. A hotel bill, a restaurant meal or a tour is a service you consume in Portugal, so there is nothing to carry out. ## Sources This guide cites the following official sources. We link directly so you can verify every claim yourself. - [Portal das Finanças](https://info.portaldasfinancas.gov.pt/en/tax-information/travellers-and-customs/e-taxfree-vat-refund-for-tourists/Pages/default.aspx)info.portaldasfinancas.gov.pt - [Portal das Finanças](https://info.portaldasfinancas.gov.pt/pt/apoio_ao_contribuinte/Cidadaos/Compras/Viajantes/e_Taxfree/Paginas/default.aspx)info.portaldasfinancas.gov.pt - [Portal das Finanças](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/legislacao/instrucoes_administrativas/Documents/Oficio_Circulado_30192_2017.pdf)info.portaldasfinancas.gov.pt - [ANACOM](https://www.anacom.pt/render.jsp?contentId=1425703)anacom.pt - [Portal das Finanças](https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/pages/iva18.aspx)info.portaldasfinancas.gov.pt Some links on this page are affiliate links. If you buy through them, we may earn a commission at no extra cost to you. [How we research and update our guides](https://unlockportugal.co/editorial-policy/) ![Photo of Larissa Miranda](https://unlockportugal.co/_astro/larissa-miranda.C89EgK8m_ZIuImL.webp) Written by [Larissa Miranda](https://unlockportugal.co/author/larissa-miranda/) Writer & editor Larissa Miranda is a writer and editor at Unlock Portugal. ## Related guides [ ![Kindergarten children in matching smocks walk hand in hand with their teachers across a cobbled courtyard in Funchal, Madeira, the kind of group outing typical of daycare in Portugal](https://unlockportugal.co/_astro/hero.CNOEQS4q_1vO4wb.webp) Daily Life ### Daycare in Portugal: How Creche Feliz and Free Childcare Work ](https://unlockportugal.co/daily-life/daycare-in-portugal/)[ ![Clock tower building and arcaded shopfronts at Freeport Lisboa Fashion Outlet in Alcochete](https://unlockportugal.co/_astro/hero.eIEqhyqD_vA3sE.webp) Daily Life ### Portugal Outlet Shopping: Freeport, Vila do Conde, Algarve ](https://unlockportugal.co/daily-life/outlets-portugal-guide/)[ ![Registo service counters inside the Loja do Cidadão at Saldanha, Lisbon, with people seated at desks under a yellow Registo sign and numbered counter discs](https://unlockportugal.co/_astro/hero.Cxe_Kqog_Z1IKjfV.webp) Daily Life ### Chave Móvel Digital for Foreigners 2026 \[Step-by-Step\] ](https://unlockportugal.co/daily-life/chave-movel-digital-portugal/)