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6% VAT on housing construction

Construction and renovation works for housing — for sale or for rent — can pay just 6% VAT instead of 23%, if they meet the limits of Decree-Law 97/2026. See how much you save.

The amount invoiced by the contractor, before VAT.

The 6% rate only applies up to €660,982 (the 2026 moderate price).

Date of the planning application or prior notification. It must fall between 25/09/2025 and 31/12/2029.