# Accessible bathroom: what to change for someone with reduced mobility

> Measurements in the accessibility law, shower and toilet products on the SAPA list, who may pay for the work and what VAT says. With official sources and what we could not confirm.

- Page: https://casasemdegraus.pt/en/guides/accessible-bathroom-mobility
- Language: English
- Updated: 2026-11-03

## Summary

- An occupational therapist or physiotherapist chooses what to change; SAPA asks for such a team for bath and toilet products.
- The annex of Decreto-Lei 163/2006 gives reference measurements (shower step up to 2 cm, toilet at 45 cm, 77 cm door, 360-degree turn); we saw no duty for a private owner to adapt the bathroom.
- Shower chairs, bath boards, raised toilet seats and grab bars have SAPA codes (Despacho 11077/2025); the prescription comes before the purchase.
- We found no open national programme for works; the PIH and some councils have covered bathrooms.

The bathroom is often the first room to adapt when someone loses strength or balance. This guide shows the measurements in the law, the shower and toilet products on the official list, and who may pay part of the work. What suits one person is decided by whoever assesses them, not by us.

*Updated on 3 November 2026. General information, not a substitute for the assessment of an occupational therapist or physiotherapist, or the opinion of a qualified technician. We do not give medical advice.*

## The essentials

- **A professional chooses.** For the bath and toilet products on the SAPA list, the list asks for a team with a physiotherapist or occupational therapist.
- **The accessibility law gives measurements, not a duty for your case.** In Decreto-Lei 163/2006 we saw no duty for a private owner to adapt the bathroom on their own. This is our reading, not legal advice.
- **Reference measurements in the annex:** a shower with a step of at most 2 cm and an 80 cm entrance, a toilet at 45 cm, a door with 77 cm clear width, space to turn 360 degrees.
- **Assistive products:** shower chairs, bath boards, raised toilet seats and grab bars have codes in the SAPA list. The prescription comes before the purchase.
- **Works:** we found no open national programme. The PIH and some councils have covered bathrooms.
- **VAT:** bath chairs and raised toilet seats are on the item 2.9 list. Grab bars are not.

## What the official prevention guides say

Grab bars, lighting and a door that is never locked are in the guide [home from hospital](https://casasemdegraus.pt/en/guides/home-from-hospital-stairs). Here, only what is new:

- **Non-slip floor** and a dry floor (DGS, Porto).
- **Shower tray (polibã) instead of a bath**, "if possible" (Porto, Azores).
- **A fixed seat and a non-slip mat** in the shower or bath, and a **raised toilet seat** (Azores).
- **Room for two people**, for whoever helps (DGS, Porto).
- **Gas:** the DGS writes that using a gas water heater in the bathroom is "absolutely forbidden".

## What the law says and who it applies to

We read Decreto-Lei 163/2006 of 8 August in the "version at 18-7-2019", in a municipal copy of the Diário da República text (the current page did not open). Decreto-Lei 10/2024 later repealed points 1 and 2 of annex norm 3.3.4, which set the minimum equipment.

**Scope.** Article 2(3) applies the technical norms to residential buildings, and article 3 asks for an accessibility plan in applications for construction, alteration or extension works. For existing homes, article 9-A applies a "design method" (set by a ministerial order) to the works. The adaptation deadlines of article 9 refer to public buildings and buildings open to the public, not to housing.

The measurements below are for "accessible" fittings, designed for wheelchair users:

| What | Annex measurement | Point |
|---|---|---|
| Level-entry shower | step up to 0.02 m, slope up to 2%, access 0.8 m or more | 2.9.10 |
| Shower seat | folding, 0.4 m deep, 0.7 m long, 0.45 m above the floor (± 0.01) | 2.9.11 |
| Toilet | seat at 0.45 m (± 0.01), free space in front and on one side | 2.9.4 |
| Grab bars | grip of 3.5 to 5 cm, 3.5 cm gap to the wall, strength of 1.5 kN | 4.11, 2.9.16 |
| Shower | handheld, hose 1.5 m or more; single-lever tap | 2.9.17 |
| Free space | 360-degree turn outside the door swing | 2.9.19 |
| Door | clear opening of 0.77 m or more | 4.9.1 |

The positions of the bars are in figures that the text does not reproduce, and we did not read them. The Ordem dos Arquitectos recommends (2024) that the turning space does not overlap the shower; this is not law.

## Assistive products on the SAPA list

In the list of Despacho 11077/2025 we read these codes. All name the ISS as funder, are reusable and ask for a multidisciplinary team with a physiotherapist or occupational therapist.

| Code | Product |
|---|---|
| 09 12 03 | Commode chairs |
| 09 12 12, 09 12 18, 09 12 21 | Raised toilet seats (free-standing, fixed, with lifting) |
| 09 12 24 | Arm and back supports on the toilet |
| 09 33 04, 09 33 05 | Bath boards, bath seats |
| 09 33 07, 09 33 08 | Bath/shower chairs, back supports |
| 18 18 03, 18 18 06, 18 18 10 | Handrails, fixed or removable grab bars |

The process is in the guide [who pays for a stair lift](https://casasemdegraus.pt/en/guides/who-pays-stair-lift-support). SAPA does not pay for adaptation works; whether fitting a bar to a wall counts as a work, we do not know.

## Who pays for the works

- **PIH (PRR).** Notice 5/C03-i02/2023 included remodelling of toilets and grab bars, for a disability of 60% or more, applied for through the council. It paid 100% of eligible costs up to 15,500 euros per home. In Lamego the deadline ended in 2023. We found no open notice.
- **Porto.** The 2024 regulation lists sanitary fittings and grab bars. It runs for 12 months or until the funds run out; it may be closed. Someone who is not the owner needs a declaration from the owner authorising the work.
- **Matosinhos.** Regulation 4/2026 includes bath and toilet products, grab bars and non-slip materials. Deadlines come in a notice.

## VAT

Item 2.9 of List I of the VAT Code (6%, article 18) covers devices on a list approved by joint order. The list the tax authority (AT) reproduces, Despacho Conjunto 26026/2006, has "bath/shower chairs and benches" (no. 13) and "raised toilet seats" (no. 14). Grab bars and shower trays do not appear. Item 2.27 gives 6% to remodelling works on homes, excluding materials unless they are worth up to 20% of the work. The [VAT and income tax](https://casasemdegraus.pt/en/guides/vat-income-tax-stair-lift) guide is about stair lifts.

## Before ordering the work

Ask for written quotes with materials and labour separate. Ask the council whether the work needs a licence. If the bathroom is on another floor, use the [choice tool](https://casasemdegraus.pt/en/stair-solution).

## What we could not confirm

- **The current version of Decreto-Lei 163/2006.** A search points to Lei 44/2026 as the fifth amendment. We did not read it, nor Portaria 301/2019.
- **Whether your work needs a licence.** We did not read that regime.
- **Programmes open today**, and whether the 2006 order is still the VAT list.
- **Whether the 6% of item 2.27 applies here.** We read no AT text on bathrooms.
- **Prices.** There is no official table: compare quotes.

## Sources (read on 3 November 2026)

- Decreto-Lei 163/2006, consolidated version of 18-7-2019 (articles 2, 3, 9, 9-A; annex, points 2.9, 3.3, 4.9, 4.11), municipal copy: https://cm-avis.pt/documento/decreto-lei-n-o-163-2006-2
- Decreto-Lei 10/2024, article 24(e), in the Ordem dos Arquitectos working copy: https://ordemdosarquitectos.org/backend/uploads/20240108_DL_10_2024_RJUE_consolidado_1fffc4c07f.pdf
- Ordem dos Arquitectos, technical recommendation on accessible toilets in housing (2024): https://ordemdosarquitectos.org/backend/uploads/20240606_CTA_I_San_Acessivel_CTA_22f6132e37.pdf
- Despacho 11077/2025, DR 2nd series, no. 181, 19-09-2025, Annex I, classes 09 12, 09 33 and 18 18: https://files.diariodarepublica.pt/2s/2025/09/181000000/0008700121.pdf
- Portal das Finanças, VAT Code, article 18 and List I (items 2.9 and 2.27), with Despacho Conjunto 26026/2006: https://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/codigos_tributarios/civa_rep/Pages/c-iva-listas.aspx
- PRR, Notice 5/C03-i02/2023 (28-09-2023), point 4.1: https://recuperarportugal.gov.pt/wp-content/uploads/2023/08/Republicacao_Aviso_05-C03-i02-2023-PIH.pdf
- Municipality of Lamego, PIH support rules: https://www.cm-lamego.pt/cmlamego/uploads/writer_file/document/695/normasapoiopih.pdf
- Porto City Council, Edital NUD/376638/2024/CMP, articles 5, 8, 19 and annex I: https://cm-porto.pt/files/uploads/cms/Edital_NUD_376638_2024.pdf
- Matosinhos, Regulation 4/2026, DR 2nd series, no. 2, 05-01-2026, annex III: https://www.matosinhoshabit.pt/matosinhoshabit/uploads/document/file/66/regulamento_n_o_4_2026_de_05_01_2026.pdf
- DGS, Prevention of home accidents with older people (undated): https://www.dgs.pt/documentos-e-publicacoes/prevencao-dos-acidentes-domesticos-com-pessoas-idosas-pdf.aspx
- Porto City Council, Guide to preventing accident and fall risk (undated), "Safe environment in the bathroom": https://acaosocial.cm-porto.pt/files/uploads/cms/GuiadePrevençãodoRiscodeAcidenteseQuedas.pdf
- Azores Regional Continuing Care Network, Carer's Manual, fall prevention (SNS, 2017): https://biblioteca.sns.gov.pt/wp-content/uploads/2017/06/Envelh_ativo_manual-cuidador-preven%C3%A7%C3%A3o-quedas.pdf
- IDiPD (SAPA does not pay for works), Lei 44/2026 and Portaria 301/2019: cited through other guides, a search and the Ordem dos Arquitectos, not read directly.

## FAQ

### Does the law oblige me to adapt the bathroom of an existing home?

In Decreto-Lei 163/2006 we saw no such duty for a private owner. Article 9-A applies a design method to works on existing housing. This is our reading, not legal advice. Source: consolidated version of 18-7-2019.

### Which shower and toilet products are on the SAPA list?

Among others, commode chairs (09 12 03), raised toilet seats (09 12 12, 18 and 21), bath boards and seats (09 33 04 and 05), shower chairs (09 33 07) and grab bars (18 18 06 and 10). Source: Despacho 11077/2025.

### Does the State help pay for bathroom works?

We found no open national programme. The PIH, funded by the PRR, included remodelling of toilets up to 15,500 euros, but the Lamego deadline ended in 2023. Porto and Matosinhos have their own regulations. Ask your council.

### What VAT applies to a shower chair or grab bars?

The tax authority reproduces Despacho Conjunto 26026/2006, with bath chairs and benches and raised toilet seats (item 2.9, 6% rate). Grab bars do not appear on that list. Confirm with the supplier or the tax office.

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Source: https://casasemdegraus.pt/en/guides/accessible-bathroom-mobility. Independent information, not legal or tax advice.