Tool

Portugal IMT and Stamp Duty Calculator 2026

Every figure carries the statute behind it — article, number and sub-paragraph. Covers non-residents, IMT Jovem and building land, and uses the correct base: the higher of the deed price and the VPT.

Taxable base€500,000.00
IMT€37,500.00
Stamp Duty€4,000.00
Total assessed€41,500.00
Worked examples
ScenarioBaseIMTStamp DutyTotal assessed
HPP, resident, €250,000€500,000.00€26,236.65€4,000.00€30,236.65
VPT above the deed price (€200,000 / VPT €260,000)€260,000.00€7,742.04€2,080.00€9,822.04
IMT Jovem, €400,000€400,000.00€5,556.88€555.69€6,112.57
Non-resident, housing, €400,000€400,000.00€30,000.00€3,200.00€33,200.00

Non-residents

Flat 7.5 % on residential acquisitions by non-residents, in force 25/05/2026 (Decreto-Lei n.º 97/2026; CIMT art. 17.º n.º 10).

The rate applies to an urban building or autonomous fraction used exclusively for housing. It does not reach building land, rural property or other urban property, which keep their own rates.

No exemption or reduction applies, IMT Jovem included. Where the n.º 4 regime also applies, that one prevails: n.º 10 opens with "sem prejuízo do disposto no n.º 4" — the rate is then 10 %, as in €40,000.00 on €400,000.

Article 17.º n.os 11 and 12 provides two routes back: becoming tax resident in Portugal within two years of the acquisition, or letting the property residentially within the rent limits and duration conditions set in the diploma. The difference is annulled a requerimento do interessado — on the taxpayer's own application, filed within six months of becoming resident or of the tenancy being signed. It is not automatic.

IMT Jovem

IMT exemption on a first acquisition of an own permanent residence, up to the ceiling of the first bracket of the article 17.º n.º 1 b) table (CIMT art. 9.º n.º 2). Every condition must hold:

  • Aged 35 or under at the date of transfer.
  • First acquisition of an own permanent residence.
  • In the year of the transfer, not treated as a dependant under article 13.º of the IRS Code.
  • Not a holder of ownership, or a partial right of ownership, over residential urban property at the date of transfer or at any time in the preceding three years (n.º 3).

Stamp Duty is not a flat 0.8 % under this regime. Article 7.º-A of the Stamp Duty Code gives a deduction against the verba 1.1 charge, up to its own amount, capped at €2,644.31 — the verba applied to the ceiling of that first bracket, €330,539. Below the ceiling Stamp Duty comes to €0.00; above it the charge is reduced, not removed.

Example, a €400,000 acquisition with every condition met: IMT €5,556.88 and Stamp Duty €555.69, €6,112.57 assessed in total.

Building land

A flat 6.5 %, under article 17.º n.º 1 e) — "outros prédios urbanos e outras aquisições onerosas". Building land is urban property, but it is not used exclusively for housing, so it does not fall into the housing tables.

That is why the non-resident 7.5 % does not reach building land. A non-resident buying a plot for €400,000 pays €26,000.00 in IMT, not €30,000.00.

Deed price and VPT

IMT is charged on the value stated in the deed or contract, or on the rateable value (VPT), whichever is higher (CIMT art. 12.º n.º 1). The same base carries through to Stamp Duty.

In practice: a purchase declared at €200,000 with a VPT of €260,000 is taxed on €260,000.00, giving €7,742.04 in IMT. Ignoring the VPT understates the tax.

Clearly more favourable tax regime

A flat 10 %, with no exemption or reduction, where the buyer's tax domicile is in a country, territory or region with a clearly more favourable tax regime on the list approved by portaria, or where the buyer is an entity controlled by someone so domiciled (CIMT art. 17.º n.º 4).

Unlike the non-resident rate, this one is not limited to housing: it applies to any onerous acquisition. And it prevails over the 7.5 %, because n.º 10 opens with "sem prejuízo do disposto no n.º 4". On €400,000: €40,000.00.

The list of jurisdictions is set by portaria and is not embedded in this tool — check it at source before assuming it applies.

For the full cost of buying beyond these two taxes, see the cost of buying property in Portugal and the buyer representation fees calculator.