Guide · Portugal · checked 24 October 2026
Property transfer tax in Portugal (IMT) 2026
In short: when you buy a home in Portugal you pay IMT and 0.8% stamp duty (Imposto do Selo). How much IMT depends on who you are:
A tax-resident buyer of a main home pays nothing up to €106,346, then a progressive rate up to 8%. A second home is taxed from the first euro. A buyer who is not tax-resident pays a flat 7.5% with no exemption. A buyer aged 35 or under buying a first main home pays no IMT and no stamp duty up to €330,539.
On the way: The 2027 budget bill would raise the IMT bands by 2.3% from 1 January 2027 (final vote on 24 November 2026). The 7.5% for buyers who are not tax-resident stays. The tables above apply until then. See the property law tracker
IMT calculator: the tax for your price
| Your case | IMT | Stamp duty | Total tax |
|---|---|---|---|
| Tax-resident in Portugal, your main home | €10,542 | €2,400 | €12,942 |
| Tax-resident, a second home or to let | €11,606 | €2,400 | €14,006 |
| Not tax-resident in Portugal | €22,500 | €2,400 | €24,900 |
| Aged 35 or under, first home, your main home | €0 | €0 | €0 |
Worked out from the official 2026 tables. The notary, the land registry and a lawyer come on top; a full report for a listing adds them up for you.
IMT rates in Portugal 2026: the official tables
To use a table: multiply the price by the rate of its band, then subtract the amount shown. Main home, mainland:
| Price up to | Rate | Amount to deduct |
|---|---|---|
| €106,346 | 0% | — |
| €145,470 | 2% | €2,126.92 |
| €198,347 | 5% | €6,491.02 |
| €330,539 | 7% | €10,457.96 |
| €660,982 | 8% | €13,763.35 |
| €1,150,853 | 6% of the whole price | — |
| Above €1,150,853 | 7.5% of the whole price | — |
Second home or to let, mainland
| Price up to | Rate | Amount to deduct |
|---|---|---|
| €106,346 | 1% | — |
| €145,470 | 2% | €1,063.46 |
| €198,347 | 5% | €5,427.56 |
| €330,539 | 7% | €9,394.50 |
| €633,931 | 8% | €12,699.89 |
| €1,150,853 | 6% of the whole price | — |
| Above €1,150,853 | 7.5% of the whole price | — |
Buyers aged 35 or under, first main home
No IMT up to €330,539; 8% on the part above it up to €660,982; above that the normal main-home table applies. Stamp duty is charged only on the part above €330,539. Conditions: you have not owned a home in the last three years and are not a dependant for income tax.
Madeira and the Azores, main home
| Price up to | Rate | Amount to deduct |
|---|---|---|
| €132,933 | 0% | — |
| €181,838 | 2% | €2,658.66 |
| €247,934 | 5% | €8,113.80 |
| €413,174 | 7% | €13,072.48 |
| €826,228 | 8% | €17,204.22 |
| €1,438,566 | 6% of the whole price | — |
| Above €1,438,566 | 7.5% of the whole price | — |
Buyers aged 35 or under: no IMT up to €413,174.
Questions about IMT in Portugal
What is IMT in Portugal?
IMT (Imposto Municipal sobre as Transmissões Onerosas de Imóveis) is the tax you pay when you buy a property in Portugal. It is charged on the higher of the price and the tax value of the property (VPT) and paid before the deed, with 0.8% stamp duty on top.
How much IMT do you pay on a €300,000 home in Portugal?
In mainland Portugal the total tax (IMT plus stamp duty) on €300,000 is €12,942 (tax-resident in Portugal, your main home); €14,006 (tax-resident, a second home or to let); €24,900 (not tax-resident in Portugal); and €0 (aged 35 or under, first home, your main home). Worked out from the official 2026 tables.
How much IMT does a non-resident pay?
A flat 7.5% of the price (or of the tax value, if higher), with no exemption, since May 2026. For a married couple it depends on both spouses. If you become tax-resident within two years, the difference can be reclaimed.
Is stamp duty paid on top of IMT?
Yes: 0.8% of the price, plus stamp duty on a mortgage if you take one. Buyers aged 35 or under buying a first main home pay it only on the part above €330,539.
How is IMT calculated?
Find the band of the price in the table for your case, multiply the price by the rate of that band and subtract the amount shown for it. In the top bands the rate applies to the whole price, with nothing to subtract.
Who confirms the exact amount?
The notary or your lawyer, before the deed. These figures are for guidance.
Sources: Autoridade Tributária, IMT tables in force from 1 January 2026 (Ofício Circulado 40129/2026); Decreto-Lei 97/2026 for buyers who are not tax-resident. Checked 24 October 2026.
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